641.10
STGLTLTB
CH
CH
Art. 8 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Beteiligungsrechte
StG; Erster Abschnitt: Emissionsabgabe; III. Abgabesätze und Berechnungsgrundlage
Art. 8 StG · Beteiligungsrechte
Die Abgabe auf Beteiligungsrechten beträgt 1 Prozent und wird berechnet: a. bei der Begründung und Erhöhung von Beteiligungsrechten: vom Betrag, der der Gesellschaft oder Genossenschaft als Gegenleistung für die Beteiligungsrechte zufliesst, mindestens aber vom Nennwert; b. auf Zuschüssen: vom Betrag des Zuschusses; c. beim Handwechsel der Mehrheit von Beteiligungsrechten: vom Reinvermögen, das sich im Zeitpunkt des Handwechsels in der Gesellschaft oder Genossenschaft befindet, mindestens aber vom Nennwert aller bestehenden Beteiligungsrechte.
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Sachen und Rechte sind zum Verkehrswert im Zeitpunkt ihrer Einbringung zu bewerten.
Gerichtsentscheide zu dieser Bestimmung (58)
VVGE.1989.90.Nr.40 · ow (Art. 8 Abs. 2 VV zum StG)
Employee Receives Taxable Income When Buying Property Below Market Value
This provision states that fringe benefits of any kind are to be valued at their market price, which is applied to calculate the monetary advantage.
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.
SGSTA.2010.90 · so (§ 8 Abs. 3 lit. a StG)
German Director's Tax Residency under Swiss-German DTA
Cited in the reasoning, but the final order relies on the DBA to exclude Swiss taxation, superseding the domestic tax nexus based on 'Aufenthalt' (presence).
A-3761/2021 (Art. 8 LTB)
Stamp Duty on Share Transfer Despite Restructuring Claims
The stamp duty is calculated on the basis of the supplementary payments.
A-3761/2021 (Art. 8 cpv. 1 lett. b LTB)
Stamp Duty on Share Transfer Despite Restructuring Claims
The rate for stamp duty on supplementary payments is 1%.
A-3761/2021 (Art. 8 cpv. 3 LTB)
Stamp Duty on Share Transfer Despite Restructuring Claims
Used to determine the value of the transferred participations at the time of the transfer.
GB.2023.00013 · zh (§ 8 VO StG)
Electronic Delivery of Tax Decision Invalid, New Assessment Ordered
This provision likely relates to the procedural rules for tax proceedings, applied in assessing the validity of the electronic service.
80.2023.58 · ti (art. 8 cpv. 1 LT)
Tax Assessment Appeal Regarding Marital Separation and Income Exclusion
Cited in the reasoning that established the ground for separate taxation of spouses during factual separation, which supports the rejection of the appeal for 2017.
80.2023.199 · ti (Art. 8 cpv. 1 LT)
Taxpayer Alimony Deduction Challenge in Intercantonal Taxation
This provision was cited as the basis for the joint aggregation of income and assets for cantonal taxes, as the spouses were not separated.
2020 · zh (§ 8 Abs. 1 StG)
Taxpayer Deduction of Foreign LLC Losses and Child Care Expenses
Cited in the reasoning section regarding the allocation of income from partnerships to individual partners.
A-5073/2020 (Art. 8 Abs. 1 Bst. b StG)
Company v. Tax Authority: Capital Increase Tax Exemption on Debt Forgiveness
Determines the tax rate of 1% on capital contributions, which is applied to the taxable portion of the capital increase.
AB.2020.00050 · zh (Art. 8 Abs. 1 lit. a StG)
Social Insurance Contributions vs. Asset Management: Estoppel from Prior Tax Ruling
Cited in reference to the issuance stamp duty if a company is newly established, which was contrasted with the tax-neutral restructuring exception.
SGSTA.2021.3 · so (§ 8 Abs. 1 und 2 bzw. § 247 Abs. 1 StG)
Tax Domicile Dispute Following Separation
Cited in the reasoning regarding the definition of tax domicile under Cantonal Tax Law.
100 2018 294 · be (Art. 8 Abs. 1 StG)
Taxation of Non-Resident Usufruct Income and Wealth Value
Cited to confirm the principle of rate determination based on total income/wealth in cases of limited tax liability.
SGSTA.2018.5 · so (§ 8 Abs. 2 der Vollzugsverordnung zum StG)
Taxpayer Appeal Regarding Upward Adjustment of Receivables Due to Missing Invoices
The court referenced the requirement for properly kept accounting records when assessing the failure of the appellants to properly document their transactions.