641.10
STGLTLTB
CH
CH
Art. 53 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Siebenter Abschnitt: Schluss- und Übergangsbestimmungen; III. Aufhebung bisherigen Rechts
Art. 53 StG
Mit dem Inkrafttreten dieses Gesetzes werden aufgehoben: a. das Bundesgesetz vom 4. Oktober 1917 über die Stempelabgaben; b. das Bundesgesetz vom 15. Februar 1921 betreffend Erlass und Stundung von Stempelabgaben; c. das Bundesgesetz vom 24. Juni 1937 über Ergänzung und Abänderung der eidgenössischen Stempelgesetzgebung.
Die ausser Kraft gesetzten Bestimmungen bleiben in Bezug auf Abgabeforderungen, Tatsachen und Rechtsverhältnisse, die vor dem Inkrafttreten dieses Gesetzes entstanden oder eingetreten sind, auch nach diesem Zeitpunkt anwendbar.
Gerichtsentscheide zu dieser Bestimmung (45)
VVGE.1981.82.Nr.59 · ow (Art. 53 Abs. 2 StG)
Publicly Notarized Purchase Price Not Conclusive for Property Gains Tax
This article defines the acquisition costs, including the purchase price registered in the land register, which is used to determine the capital gain for property gains tax.
VVGE.1997.98.Nr.14 · ow (Art. 53 Abs. 1 StG)
Federal Taxes as Deductible Debts
This provision allows for the deduction of proven debts when calculating net wealth, which was applied to allow the deduction of federal taxes owed for the period before the assessment date.
80.2023.58 · ti (art. 53 cpv. 2 LT)
Tax Assessment Appeal Regarding Marital Separation and Income Exclusion
Cited in the reasoning confirming that the spouses were already separated in 2017 and 2018, justifying separate taxation.
510.23.30 · bl (§ 53 Abs. 1 lit. b StG)
Lease Deposit Not Hidden Profit Distribution
Used to define and assess the conditions for a hidden profit distribution as a taxable income.
I.1.2021.221 · sg (Art. 53 Abs. 1 StG)
Taxpayer vs. Tax Authority: Latent Real Estate Gains Tax Deduction for Wealth Tax
This article establishes the basis for assessing wealth tax on net assets, which is central to the dispute regarding the deductibility of latent tax liabilities.
I.1.2021.221 · sg (Art. 53 Abs. 1 StG)
Latent Real Estate Gains Tax Deduction for Wealth Tax Purposes
The appeal was rejected because the latent real estate gains tax is not deductible from assets according to this article defining what constitutes taxable assets.
SGSTA.2021.41 · so (§ 53 Abs. 1 StG)
Taxpayer Challenges Real Estate Gains Tax Calculation Based on Indexed Acquisition Value
This provision defines the property gain as the difference between the proceeds and the acquisition costs, providing the context for the calculation.
PVG 2022 13 · gr (Art. 53 Abs. 3 StG)
Tax Treatment of Depreciation Adjustment Post-Transfer of Business Assets to Private Ownership
Cited to distinguish its application from Art. 50 StG regarding the relevant ownership duration in cases of tax-deferred transfer.
2019.09.06.stger.1 · bl (§ 53 Abs. 1 lit. b StG)
Corporation Not Taxed on Shareholder's Profit Share
Cited to define the criteria for assuming a hidden profit distribution, which is central to the court's decision on whether there was a 'geldwerte Leistung' (economic benefit).
SGSTA.2018.49 · so (§ 53 Abs. 1 StG)
Taxpayer Property Valuation Appeal Dismissed
Cited in the reasoning as defining the taxable real estate gain.
2018.02.28.vv.4 · bl (§ 53 Abs. 1 lit. b StG)
Hidden Profit Distribution vs. Business Expense
Basis for classifying the mediation commission as a hidden profit distribution, which is subject to taxation.
810.17.199 · bl (§ 53 Abs. 1 StG)
Tax Authority Prevails in Hidden Profit Distribution Case
Cited as the basis for taxable net income, which includes hidden profit distributions.
SB.2016.00070 · zh (§ 53 VO StG)
Tax Refund Irregularity and Default Interest Liability
This provision is cited in relation to the final ruling, likely concerning tax procedure or assessment.
2016.12.07.vv.4 · bl (§ 53 Abs. 1 StG)
Business Loss Offset Against Property Gain Upheld
This provision defines the object of the income tax as the taxable net income.
2016.12.07.vv.4 · bl (§ 53 Abs. 2 StG)
Business Loss Offset Against Property Gain Upheld
This provision excludes profits subject to the real estate gains tax from the taxable net income.