641.10 STGLTLTB

CH

Art. 47 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)

StG; Sechster Abschnitt: Strafbestimmungen; A. Widerhandlungen; III. Ordnungswidrigkeiten

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Art. 47 StG

Wer eine Bedingung, an die eine besondere Bewilligung geknüpft wurde, nicht einhält,wer einer Vorschrift dieses Gesetzes, einer Verordnung oder einer auf Grund solcher Vorschriften erlassenen allgemeinen Weisung oder unter Hinweis auf die Strafdrohung dieses Artikels an ihn gerichteten Einzelverfügung zuwiderhandelt,wird mit Busse bis zu 5000 Franken bestraft.

Strafbar ist auch die fahrlässige Begehung.

← Art. 46 StG Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) Art. 48–49 StG →

Gerichtsentscheide zu dieser Bestimmung (155)

SGSTA.2010.81 · so (§ 47 StG)

Taxation of Early Pillar 3a Capital Withdrawal Used for Mortgage Repayment

Cited in the reasoning when discussing the separate taxation regime for capital benefits, which is the mechanism at issue.

VPB 2007-01-03 (Art. 47 al. 2 LT)

Telecommunications Number Revocation Due to Non-Payment of Fees

Cited for the publication of the decision in the Official Gazette.

SGSTA.1996.83 · so (§ 47 StG)

Pension Withdrawal Taxability and 1994 Taxation Gap Ruling

The privileged taxation rate according to this provision was granted for the capital withdrawal.

SB.2006.00035 · zh (§ 47 Abs. II StG)

Taxpayer Claim for Child Deduction Without Legal Custody

This provision is listed among the legal norms applied in the context of the final ruling.

ST.2025.57 · zh (§ 47 Abs. 2 StG)

Taxpayer Appeal Regarding Out-of-Canton Permanent Establishment and Income Allocation

Cited in the final order regarding the applicable tariff for calculating the tax based on the newly assessed taxable income (for property).

B.2025.31 · sg (Art. 47 Abs. 1 lit. a StG)

Imputed Rental Income and IT Equipment Deductibility Appeal Dismissed

This provision excluding personal maintenance costs from deductions was cited when assessing the deductibility of expenses for a network storage device and a laptop.

DB.2024.156 · zh (§ 47 Abs. 1 StG)

Pension Contribution Deduction After Withdrawal Upheld

Cited in the dispositive for determining the tax rate for state and communal taxes, specifically for taxable assets.

DB.2024.79 · zh (§ 47 Abs. 2 StG)

Taxpayer Share Depreciation Disallowed Due to Lack of Causal Link to Investor Negotiation Failure

Cited as the tariff basis for calculating the final wealth tax assessment for cantonal and communal taxes.

DB.2024.45 · zh (§ 47 Abs. 2 StG)

Taxpayer Deductibility of Costs for Demolition and Replacement of Protected Agricultural Building

Cited in the final order (2) to determine the tax rate for the cantonal and municipal tax calculation.

DB.2023.182 · zh (§ 47 Abs. 1 StG)

Pension Lump Sum Taxed as Ordinary Income

Used for the assessment of taxable wealth for state and communal taxes.

DB.2024.56 · zh (§ 47 Abs. 1 StG)

Taxpayer Appeal on Imputed Rental Income and Underutilization Deduction

Cited in the operative part for determining the assessment of wealth tax for the cantonal and communal taxes.

LY230005 · zh (Art. 47 aAbs. 2 StG ZH)

Divorce and Child Support Modification Based on Changing Employment and Income Recalculation

Cited in the reasoning section when calculating the taxable income for the appellant's tax assessment (Zurich).

DB.2023.190 · zh (§ 47 Abs. 1 StG)

Taxpayer Challenge to Proportional Allocation of Deductions Under DTA

Cited in the dispositive for determining the taxable wealth for the cantonal and communal taxes.

ST.2023.177 · zh (§ 35 Abs. 1 bzw. § 47 Abs. 1 StG)

Taxation of Employee Share Acquisition with Repurchase Obligation

Cited in the dispositive to set the tax rates for the final assessment of income and assets.

SB.2023.00107 · zh (§ 47 Abs. II StG)

Child Deduction and Taxpayer's Contribution to Upkeep

Cited for the distribution of costs in cantonal taxes.