642.14
STHGLHIDLAID
CH
CH
Art. 1 Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Zweck und Geltungsbereich
StHG; Erster Titel: Allgemeine Bestimmungen
Art. 1 StHG · Zweck und Geltungsbereich
Dieses Gesetz bestimmt die von den Kantonen zu erhebenden direkten Steuern und legt die Grundsätze fest, nach denen die kantonale Gesetzgebung zu gestalten ist.
Das Gesetz gilt auch für die Gemeinden, soweit ihnen das kantonale Recht die Steuerhoheit für vorgeschriebene Steuern der Kantone gemäss Artikel 2 Absatz 1 einräumt.
Soweit es keine Regelung enthält, gilt für die Ausgestaltung der Kantons- und Gemeindesteuern das kantonale Recht. Sache der Kantone bleibt insbesondere die Bestimmung der Steuertarife, Steuersätze und Steuerfreibeträge.
Gerichtsentscheide zu dieser Bestimmung (12)
A/3095/2017 · ge (Art. 1 al. 3 LHID)
Taxation of Property Sale with Reserved Right of Habitation as Usufruct
This provision, which governs residual cantonal competence, was cited to justify the cantonal decision regarding the lack of a tax quota calculation.
PVG 2017 14 · gr (Art. 1 Abs. 3 Satz 1 StHG)
Cantonal Discretion in Defining Taxable Proceeds for Property Gains Tax
Cited to support that cantonal law governs the specifics of cantonal and communal taxes, including real estate gains tax, where the Tax Harmonization Act contains no specific regulation.
A 2016 53 · gr (Art. 1 Abs. 3 Satz 1 StHG)
Taxable Proceeds for Real Estate Gains Tax: Uncompensated Right of Residence
Cited to confirm that cantonal law applies to the design of cantonal and municipal taxes where the StHG contains no provision.
A 2013 37 · gr (art. 1 cpv. 3 LAID)
Taxpayer Appeal on Profit from Sale of Inherited Apartment Units
Cited as the basis for Cantonal autonomy in setting tax rates, which supports the application of the progressive tax rate to only the portion of income taxable in the Canton.
A/1359/2007 · ge (art. 1 let. a LHID)
Taxpayer Appeal Regarding Undeclared Bank Accounts and Reassessments
Cited in reasoning regarding the scope of cantonal/communal tax (income and wealth), supporting the basis for the ICC reassessment maintained in the orders.
A 07 147 · lu (Art. 1 Abs. 3 StHG)
Cantonal Tax Statute Interpretation: Minimum Asset Tax vs. Maximum Income Tax Burden
Cited in the reasoning to confirm that § 62 StG is outside the scope of application of the StHG.
SB.2002.00076 · zh (§ 1 VV StHG 69)
Taxpayer Income Assessment Dispute
This implementing regulation reference is listed among the cited legal norms relevant to the decision.
VPB 83-043 (Art. 1 al. 1, let. b LHID)
Harmonization of Direct Taxes: Annual vs. Biennial Assessments
Cited in relation to the proposal to introduce a capital gains tax for individuals, which was ultimately rejected.
VPB 83-043 (Art. 1 al. 2 LHID)
Harmonization of Direct Taxes: Annual vs. Biennial Assessments
Cited regarding the clarification of cantonal competence in setting tax rates and exemptions.
VPB 83-043 (Art. 1 al. 1 StHG)
Federal Tax Harmonization Law Debate
This provision defines the scope of the law, stating that it determines the direct taxes to be levied by the cantons and the principles for their legislation.
VPB 83-043 (Art. 1 al. 1bis StHG)
Federal Tax Harmonization Law Debate
This provision clarifies that the law also applies to municipalities to the extent that cantonal law grants them tax sovereignty for the taxes prescribed by the cantons.
SB.2002.00076 · zh (§ 1 VV StHG 69)
Extraordinary Income Tax Treatment and Reliance on Auditor's Statement
This implementing regulation provision was likely used to interpret or apply Art. 69 StHG concerning extraordinary income.