642.14
STHGLHIDLAID
CH
CH
Art. 29 Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Steuerobjekt; im Allgemeinen
StHG; Dritter Titel: Steuern der juristischen Personen; 3. Kapitel: Kapitalsteuer
Art. 29 StHG · Steuerobjekt; im Allgemeinen
Gegenstand der Kapitalsteuer ist das Eigenkapital.
Das steuerbare Eigenkapital besteht: a. bei Kapitalgesellschaften und Genossenschaften aus dem einbezahlten Grund- oder Stammkapital, den offenen und den aus versteuertem Gewinn gebildeten stillen Reserven; b. ... c. bei Vereinen, Stiftungen und den übrigen juristischen Personen aus dem Reinvermögen, wie es nach den Bestimmungen für die natürlichen Personen berechnet wird.
Die Kantone können für Eigenkapital, das auf Beteiligungsrechte nach Artikel 28 Absatz 1, auf Rechte nach Artikel 24 a s owie auf Darlehen an Konzerngesellschaften entfällt, eine Steuerermässigung vorsehen.
Gerichtsentscheide zu dieser Bestimmung (15)
F1 24 119 · vs (art. 29 al. 2 let. a LHID)
Tax Assessment of Early Lease Termination Indemnity
Cited in the reasoning regarding the confirmation of capital tax corrections based on the decision on profit tax.
CDP.2023.225 · ne (Art. 29 al. 1 LHID)
Taxpayer v. Tax Authority (Fiduciary Deposits Classification)
Cited in the reasoning, but not in the dispositive, regarding the object of capital tax (capital propre).
CDP.2023.225 · ne (Art. 29 al. 2 let. a LHID)
Taxpayer v. Tax Authority (Fiduciary Deposits Classification)
Cited in the reasoning, but not in the dispositive, concerning the components of taxable equity for capital companies.
FI.2022.0050 · vd (Art. 29 al. 1 et 2 LHID)
Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution
Cited in relation to the basis for taxing capital under cantonal law (via reference to LI articles).
A/1195/2020 · ge (art. 29 al. 2 let. c LHID)
Collective Investment Fund Real Estate Valuation Dispute
Cited as the legal basis confirming that the net assets of direct real estate investment funds are determined according to the provisions applicable to natural persons, justifying the application of cantonal rules like art. 50 let. a LIPP.
FI.2018.0074 · vd (Art. 29 al. 1 LHID)
Taxpayer Challenge to Tax Reassessment and Audit Findings Upheld
Cited in the reasoning section (Considerant 7) concerning the capital tax base, which supports the confirmation of capital reassessments.
SB.2016.00001 · zh (Art. 29 Abs. II StHG)
Capital Company Tax Holding Privilege Appeal
This provision is cited among the legal norms and relates to the substantive basis for denying the holding privilege, leading to the dismissal of the appeal.
I.1.2011.113 · sg (Art. 29 Abs. 1 und Abs. 2 lit. a StHG)
Real Estate Corporation v. Capital Tax Assessment (2007)
The court cited this provision as corresponding to the Cantonal rule regarding silent reserves included in taxable equity.
I.1.2011.113 · sg (Art. 29 Abs. 1 und Abs. 2 lit. a StHG)
Company v. Tax Authority: Capital Tax Offset for Unrealized Property Gains
These federal provisions establish the underlying principle regarding hidden reserves formed from taxed profit that must be included in the taxable equity.
A 05 133 A 05 134 1 · lu (Art. 29 Abs. 2 lit. a StHG)
Taxpayer Deduction for Reversal of Valuation Reserve Denied Due to Insufficient Economic Justification
This provision was used to justify the need to recognize tax-exempt reserves (Fr. 84,897) in the taxable equity for cantonal taxes.
VPB 94-015 (Art. 29 Lhid)
Parliamentary Debate on Tax Harmonization: Undercapitalization Rules
Cited as part of the legislative changes concerning the taxation of hidden equity, with specific paragraphs being modified or deleted based on the commission's proposal.
VPB 1993-06-18 (Art. 29 Abs. 3 StHG)
Non-profit Housing Associations vs. Tax Law Speculation Provision
Cited to define 'hidden equity' for real estate companies, which the motion aims to prevent.
VPB 92-404 (Art. 29 Abs. 3 zwei-ter Satz StHG)
Parliamentary Initiative on Foreigner Voting Rights
Cited as a basis for the legal provision regarding concealed equity, which was discussed in relation to the financing of real estate companies.
VPB 93-3092 (Art. 29 Abs. 3 StHG)
Taxation of Real Estate Cooperatives' Equity
Cited in the motion as the basis for a tax provision that is problematic for housing cooperatives.
SB.2016.00001 · zh (Art. 29 Abs. II StHG)
Denial of Holding Company Tax Privilege Upheld Due to Insufficient Participation Quotas and Incompatible Activities
This provision is cited as part of the legal norms related to the case concerning state and municipal taxes, which underlies the final decision to reject the appeal.