Art. 52 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)

VVGE.2003.04.Nr.13 · ow (Art. 52 StG)

Deferred Annuity Surrender Value: Wealth Taxable Until Payments Begin

The court's interpretation of this article led to the conclusion that the provision in the cantonal tax law was non-compliant with federal law regarding the taxation of life insurance surrender values.

100 2023 235 · be (Art. 52 StG)

Property Owner Valuation Appeal and Partial Reduction

Cited as the legal basis for the cantonal tax administration officially valuing real estate for wealth tax purposes.

100 2023 360 · be (Art. 52 StG)

Taxpayer Property Valuation Appeal 2020

Cited in the reasoning section as the basis for property valuation by the cantonal tax administration.

100 2023 133 · be (Art. 52 StG)

Tax Appeal Regarding Residential Complex Property Valuation for 2020

Cited in the reasoning to establish that the cantonal tax administration officially values real estate, but not explicitly in the dispositive.

SB.2023.00096 · zh (§ 52 Abs. III StG)

Taxation of Unestablished Marital Property Equalization Claims

This provision was used to address the tax implications of spousal property claims, specifically their relevance for wealth tax assessment.

80.2021.288 · ti (art. 52 cpv.1 LT)

Taxpayer Challenge to Foreign Real Estate Valuation Exchange Rate

Cited in reasoning regarding the principle of the relevant date for tax calculation.

80.2021.288 · ti (art. 52 cpv.1 LT)

Taxpayer Challenge to Foreign Real Estate Valuation Exchange Rate

Cited in reasoning to support the application of the exchange rate effective at the end of the tax period for income determination.

3.RV.2021.33 · ag (§ 52 Abs. 1 StG)

Family Loans: Deductible Interest on Bona Fide Debts

Cited as the legal basis for the deductibility of debt from assets.

SB.2022.00008 · zh (§ 52 Abs. III StG)

Husband's Separate Tax Residence Established Following Separation for Separate Taxation Eligibility

This article governs separate taxation for spouses upon legal or factual separation, which is the central substantive issue resolved.

100 2016 547 · be (Art. 52 Abs. 1 Bst. a StG)

Taxpayers' Appeal on Valuation of Property with Integrated Solar Systems

Cited as the legal basis establishing that immovable assets include land in the sense of Art. 655 ZGB, including associated components, which was used to frame the discussion on components.

100 2016 547 · be (Art. 52 Abs. 2 StG)

Taxpayers' Appeal on Valuation of Property with Integrated Solar Systems

This provision mandates the official valuation of immovable assets, which the court applied to rule that the Indach-PVA and solar thermal collector system must be officially valued.

80.2019.113 · ti (art. 52 cpv. 5 LT)

Tax Assessment Appeal: Imputed Rental Income and Deductions for Expatriate Taxpayers

Cited to calculate the property tax considering the partial acquisition of inherited assets during the fiscal period.

80.2019.25 · ti (Art. 52 cpv. 1 LT)

Taxpayer Appeals Receivable Valuation in Wealth and Income Tax Assessment

Cited in the reasoning section regarding the valuation date of taxable assets.

SGSTA.2018.49 · so (§ 52 Abs. 1 StG)

Taxpayer Property Valuation Appeal Dismissed

Cited in the reasoning as establishing the taxable person for real estate gains tax.

100 2018 294 · be (Art. 52 Abs. 3 StG)

Taxation of Non-Resident Usufruct Income and Wealth Value

Cited as the rule according to which real estate assets are subject to wealth tax based on their official value in the Canton of Bern.