642.14
STHGLHIDLAID
CH
CH
Art. 21 Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Steuerpflicht aufgrund wirtschaftlicher Zugehörigkeit
StHG; Dritter Titel: Steuern der juristischen Personen; 1. Kapitel: Steuerpflicht
Art. 21 StHG · Steuerpflicht aufgrund wirtschaftlicher Zugehörigkeit
Juristische Personen mit Sitz oder mit tatsächlicher Verwaltung ausserhalb des Kantons sind steuerpflichtig, wenn sie: a. Teilhaber an Geschäftsbetrieben im Kanton sind; b. im Kanton Betriebsstätten unterhalten; c. an Grundstücken im Kanton Eigentum, dingliche Rechte oder diesen wirtschaftlich gleichzuachtende persönliche Nutzungsrechte habe; d. mit im Kanton gelegenen Grundstücken handeln.
Juristische Personen mit Sitz und tatsächlicher Verwaltung im Ausland sind ausserdem steuerpflichtig, wenn sie: a. Gläubiger oder Nutzniesser von Forderungen sind, die durch Grund- oder Faustpfand auf Grundstücken im Kanton gesichert sind; b. im Kanton gelegene Grundstücke vermitteln.
Gerichtsentscheide zu dieser Bestimmung (26)
9C_88/2026 (Art. 21 LHID)
Intercantonal double taxation — peremption of tax claim by canton acting after unjustified delay from knowledge of permanent establishment facts.
Legal basis for the asserted permanent establishment in the Canton of Geneva underlying the tax claim at issue.
A/2003/2022 · ge (art. 21 al. 1 let. b LHID)
Company Relocation and Permanent Establishment Tax Liability in Geneva
Cited as the provision establishing tax liability based on economic nexus through the operation of a permanent establishment in the canton.
WBE.2023.120 · ag (Art. 21 Abs. 1 lit. b StHG)
Intercantonal Profit Allocation: Landscaping and Garden Maintenance
Cited as the legal basis for the limited tax liability in the canton of Aargau due to the maintenance of a permanent establishment.
SB.2024.00029 · zh (Art. 21 Abs. I lit. b StHG)
Tax Domicile Dispute: Unlimited Tax Liability Confirmed
This Intercantonal Harmonization Law article is listed as a relevant norm for the decision regarding tax liability.
A/2386/2021 · ge (Art. 21 al. 1 LHID)
Taxation of Real Estate Development Profit: Canton of Seat vs. Canton of Property Location
Cited in the reasoning leading to the decision regarding the basis for economic attachment (making a trade in real estate).
3.RV.2021.36 · ag (Art. 21 Abs. 1 lit. c StHG)
Company Tax Assessment and Inter-Cantonal Double Taxation
Cited in relation to the taxpayer's personal and economic affiliation with different cantons.
3.RV.2020.42 · ag (Art. 21 Abs. 1 lit. b StHG)
Company Not Subject to Aargau Taxation: No Permanent Establishment Found
Cited as the legal basis for limited tax liability in the canton due to a permanent establishment.
A/2386/2021 · ge (art. 21 al. 1 let. d LHID)
Taxation of Real Estate Development Profit Allocation Between Cantons
Cited in the reasoning which leads to the decision that the gain must be taxed in Vaud, not Geneva, based on the status as a property dealer.
A/3069/2020 · ge (art. 21 al. 1 let. c in fine LHID)
Geneva Real Estate Transactions Establishing Limited Tax Liability
This article supports the jurisprudence that annotated personal rights (like option rights) constitute a limited tax attachment in the canton where the property is located.
604 2021 48 · fr (art. 21 al. 1 let. c LHID)
Disguised Profit Distribution as Sponsorship Expense Appeal
Cited to establish the taxation basis for legal entities with property located in the canton (non-resident jurisdiction).
SB.2017.00057 · zh (Art. 21 Abs. I lit. b StHG)
Capital Gains Tax: Intercantonal Business Property Loss Offsets
Determines the taxable profit from the sale of immovable property, forming the basis for the property gains tax.
CDP.2017.106 · ne (art. 21 al. 1 LHID)
Tax Residency Dispute: Effective Management vs. Statutory Domicile
Cited in connection with federal law harmonization for determining taxation based on economic nexus.
SB.2015.00152 · zh (Art. 21 Abs. I lit. b StHG)
Zurich Tax Liability Dispute: Permanent Establishment Not Proven
Cited as the basis for tax jurisdiction concerning permanent establishments.
FI.2014.0041 · vd (art. 21 al. 1 let. c LHID)
Cantonal Real Property Gain Tax on Sale of Real Estate Holding Company Shares
Used as a basis for finding the appellant had an economic link to the canton allowing for taxation of the capital gain realized upon the sale of shares in a real estate company.
SB.2013.00134 · zh (Art. 21 Abs. I lit. b StHG)
Inter-Cantonal Enterprise Real Estate Gain Offset by Business Losses
Cited in the list of legal norms relevant to the decision, even if the main ground for dismissal is not explicitly detailed via this norm in the dispositive orders (which are not fully provided, but this is listed under 'Rechtsnormen').