641.10
STGLTLTB
CH
CH
Art. 7 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Erster Abschnitt: Emissionsabgabe; II. Entstehung der Abgabeforderung
Art. 7 StG
Die Abgabeforderung entsteht: a. bei Aktien, Partizipationsscheinen, Stammanteilen von Gesellschaften mit beschränkter Haftung und bei Beteiligungsscheinen von Genossenschaftsbanken: im Zeitpunkt der Eintragung der Begründung oder der Erhöhung der Beteiligungsrechte ins Handelsregister; [tab] a bis. bei Beteiligungsrechten, die im Verfahren der bedingten Kapitalerhöhung begründet werden: im Zeitpunkt ihrer Ausgabe; b. ... c. bei Genossenschaftsanteilen: im Zeitpunkt ihrer Begründung oder Erhöhung; d. bei Genussscheinen: im Zeitpunkt ihrer Ausgabe oder Erhöhung; e. bei Zuschüssen und bei einem Handwechsel der Mehrheit von Beteiligungsrechten: im Zeitpunkt des Zuschusses oder des Handwechsels; f. bei Beteiligungsrechten, die im Rahmen eines Kapitalbands nach den Artikeln 653 s ff. des Obligationenrechts ausgegeben werden, am Ende des Kapitalbands.
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Gerichtsentscheide zu dieser Bestimmung (38)
VVGE.2011.13.Nr.44 · ow (Art. 5, 7 und 8 StG)
Swiss Social Security Pensions Taxable in Italy, Not Switzerland
Cited as the basis for state and municipal taxes, mirroring federal law provisions.
ST.2024.65 · zh (§ 7 Abs. 1 StG)
Tax Domicile Dispute: Separate Assessment Voided
This provision mandates the joint taxation of spouses, which was violated by the separate assessment, leading to the annulment of the decision.
GB.2024.00005 · zh (§ 7 Abs. 1 StG)
Acquittal for Tax Evasion Due to Mistaken Belief on Spousal Taxation
Cited for the principle of joint assessment of income for spouses living in an undivided marriage.
SR.2024.00007 · zh (§ 7 Abs. I StG)
Couple Denied Separate Taxation Due to Unproven Liechtenstein Domicile and Joint Finances
This article likely relates to domicile or residence within the canton, crucial for tax jurisdiction.
SB.2022.00113 · zh (§ 7 Abs. I StG)
Taxation of Separated Spouses - Undivided Marriage Status
General provision regarding tax liability and taxation of spouses.
DB.2022.53 · zh (§ 7 Abs. 1 StG)
Joint Taxation for Married Couple with Spouse Abroad
This provision is used to explain the rule for calculating income and assets of spouses living in an undivided marriage, which is central to the court's decision on joint taxation.
3.RV.2020.33 · ag (§ 7 Abs. 1 StG)
Director's Personal Liability for Unpaid Corporate Taxes During Dissolution
Cited as a basis for determining liability as a liquidator for cantonal and communal taxes.
3.RV.2020.33 · ag (§ 7 Abs. 2 StG)
Director's Personal Liability for Unpaid Corporate Taxes During Dissolution
Cited to include individuals who influence the distribution of liquidation proceeds or factually liquidate a company without formal appointment.
A 2021 24 · gr (Art. 7 StG)
Tax Domicile Trumps Alleged Principal Residence for Gains Tax Exemption
Mentioned in the reasoning when discussing the appellant's status as a limited taxpayer in Graubünden regarding income from assets in Chur and C. (not directly applied in the dispositive orders).
A-5073/2020 (Art. 7 Abs. 1 Bst. e StG)
Company v. Tax Authority: Capital Increase Tax Exemption on Debt Forgiveness
Establishes when the emissions tax claim arises, which is relevant for determining the timing of tax liability and interest.
OG O2V 19 14 · ar (Art. 7 Abs. 1 StG)
Taxation of Mid-Year Acquired Foreign Real Estate Domiciled in Canton
Cited in conjunction with Art. 9 Abs. 3 StG to justify the correct tax apportionment.
SB.2019.00028 · zh (§ 7 Abs. I StG)
Marital Home Sale Tax Deferral Denied for Sole Ownership of Replacement Property
This provision is cited as the basis for the taxation of capital gains from the sale of real estate.
3.RV.2017.132 · ag (§ 7 StG)
Foreign Company Branch Manager Liable for Unpaid Taxes as Liquidator
Basis for imposing liability on liquidators for outstanding taxes.
SR.2013.00008 · zh (§ 7 Abs. I StG)
Surviving Spouse's Attempt at Simplified Inheritance Tax Reassessment for Undeclared Assets Fails
This provision was cited in the overall legal framework concerning the reassessment.
SB.2013.00026 · zh (§ 7 Abs. 1 StG)
Taxation of Separated Spouses Living Abroad
Cited in the context of the substantive issue regarding the taxation of spouses under cantonal law.