642.14
STHGLHIDLAID
CH
CH
Art. 2 Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Vorgeschriebene direkte Steuern
StHG; Erster Titel: Allgemeine Bestimmungen
Art. 2 StHG · Vorgeschriebene direkte Steuern
Die Kantone erheben folgende Steuern: a. eine Einkommens- und eine Vermögenssteuer von den natürlichen Personen; b. eine Gewinn- und eine Kapitalsteuer von den juristischen Personen; c. eine Quellensteuer von bestimmten natürlichen und juristischen Personen; d. eine Grundstückgewinnsteuer.
Die Kantone können bestimmen, dass die Grundstückgewinnsteuer allein von den Gemeinden erhoben wird.
Gerichtsentscheide zu dieser Bestimmung (19)
66/2017/8 · sh (Art. 2 Abs. 1 lit. d StHG)
Subdivision Real Estate Gains Tax Liability Based on Overall Net Gain
Cited as the basis for the cantons levying a real estate gains tax.
80.2024.129 · ti (art. 2 cpv. 1 lett. a LAID)
Taxpayer Challenge to Imputed Rental Value and Dependent Deduction
Cited in the reasoning section regarding the cantonal obligation to tax rental value.
WBE.2023.243 · ag (Art. 2 Abs. 2 StHG VO)
Estimated Tax Assessment and Intercantonal Tax Immunity
The provision on coordination rules for intercantonal tax matters was discussed in relation to the taxpayer's claim for the Aargau tax authority to wait for Zurich's assessment.
ST.2022.235 · zh (Art. 2 Abs. 1 lit. a StHG)
Taxpayer Challenge to Assessment of Unrefunded Pillar 3a Overcontributions as Taxable Wealth
The court rules that the practice suggested by the appellant would be incompatible with the wealth tax prescribed by this provision.
SB.2018.00139 · zh (§ 2 Abs. II VO StHG)
Taxpayer Appeal Regarding 2011 Secondary Domicile Assessment and Maintenance Costs
This provision of the Ordinance on the Federal Direct Tax is listed under the applicable legal norms.
100 2018 294 · be (Art. 2 Abs. 2 VO StHG)
Taxation of Non-Resident Usufruct Income and Wealth Value
Cited in the context of the appellant's right to submit a tax return copy from the canton of residence, although ultimately waived for further proceedings.
2017.08.25.stger.1 · bl (Art. 2 Abs. 1 lit. d StHG)
Pension Fund Liquidation Tax Exemption Denial
Cited to establish that cantons must levy a real estate gains tax, which is realized in cantonal law.
A 2015 13 · gr (Art. 2 Abs. 1 lit. a StHG)
Taxpayer Challenge to Property Tax Assessment Based on Revised Valuation
Cited in the reasoning to establish the mandatory nature of wealth tax for natural persons.
36.2009.110 · ti (Art. 2 cpv. 1 lett. a LAID)
Insured Denied Premium Reduction for Failure to Use Mandated Reference Tax Year
Cited in reasoning as federal law requiring cantons to subject imputed rental value to income tax.
2C_467/2008 (Art. 2 al. 1 let. b LHID)
Cantonal special tax on retail alcohol sales upheld as cost-attribution tax justified by public-health interest
Cited in the reasoning to reject double taxation claim, but not used in the dispositive orders.
36.2007.172 · ti (art. 2 cpv. 1 lett. a LAID)
Appeal on Mandatory Health Insurance Subsidy Based on Imputed Rental Income Reduction
Cited to show that cantons are obliged to subject notional rental value to income tax.
36.2007.60 · ti (Art. 2 cpv. 1 lett. a LAID)
Appeal of 2007 Health Insurance Subsidy Denial Based on 2004 Income and Net Worth Data
This federal law article is cited regarding the obligation of Cantons to tax rental value, providing context for the tax rules discussed.
SB.2002.00076 · zh (§ 2 VV StHG 69)
Taxpayer Income Assessment Dispute
This implementing regulation reference is listed among the cited legal norms relevant to the decision.
VPB 2992-2000-2412 (Art. 2 al. 1 let. a LHID)
Federal Law on Residential Property Taxation Reform
This provision establishes that cantons levy taxes on income and wealth for individuals.
VPB 83-043 (Art. 2 al. 1, let. b LHID)
Harmonization of Direct Taxes: Annual vs. Biennial Assessments
Cited in relation to the discussion and rejection of the proposal to introduce a capital gains tax for individuals.