642.14 STHGLHIDLAID

CH

Art. 4b Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Wechsel der Steuerpflicht

StHG; Zweiter Titel: Steuern der natürlichen Personen; 1. Kapitel: Steuerpflicht

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Art. 4b StHG · Wechsel der Steuerpflicht

Bei Wechsel des steuerrechtlichen Wohnsitzes innerhalb der Schweiz besteht die Steuerpflicht aufgrund persönlicher Zugehörigkeit für die laufende Steuerperiode im Kanton, in dem die steuerpflichtige Person am Ende dieser Periode ihren Wohnsitz hat. Kapitalleistungen nach Artikel 11 Absatz 3 sind jedoch in dem Kanton steuerbar, in dem die steuerpflichtige Person im Zeitpunkt der Fälligkeit der Leistung ihren Wohnsitz hat. ...

Eine Steuerpflicht aufgrund wirtschaftlicher Zugehörigkeit in einem andern Kanton als demjenigen des steuerrechtlichen Wohnsitzes besteht für die gesamte Steuerperiode, auch wenn sie im Laufe des Jahres begründet, verändert oder aufgehoben wird. In diesem Fall wird der Wert der Vermögensobjekte im Verhältnis zur Dauer der Zugehörigkeit vermindert. Im Übrigen werden das Einkommen und das Vermögen zwischen den beteiligten Kantonen in sinngemässer Anwendung der Grundsätze des Bundesrechts über das Verbot der interkantonalen Doppelbesteuerung ausgeschieden.

← Art. 4a StHG Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Zweck und Geltungsbereich Art. 5 StHG →

Gerichtsentscheide zu dieser Bestimmung (22)

A-126/2023 (Art. 4b al. 1 LHID)

Tax Domicile Dispute: Schwyz Prevails Over Geneva

States that the canton of domicile at the end of the tax period is competent for direct federal tax.

ST.2023.198 · zh (Art. 4b Abs. 1 StHG)

Tax Domicile Dispute: Zurich Residency Maintained Despite Relocation

This provision determines tax liability for the current tax period in the canton where the person resides at the end of the period following a change of domicile within Switzerland.

80.2022.100 · ti (art. 4b cpv. 1 prima frase LAID)

Tax Domicile Dispute: Ticino vs. Zug Residency

This provision determines that fiscal domicile is established in the canton of residence at the end of the tax period when a change occurs, forming the basis for the final decision to reject the appeal.

WBE.2023.291 · ag (Art. 4b Abs. 1 StHG)

Tax Residency Dispute: Individual Not Taxable in Q._____

This provision mirrors the cantonal law regarding the decisive point in time for tax domicile (end of the tax period), ensuring consistency in intercantonal tax law.

ST.2024.3 · zh (Art. 4b Abs. 1 StHG)

Tax Domicile Dispute: Zurich vs. Graubünden

The court cited this provision in the reasoning regarding the relevant time for determining domicile.

SB.2023.00054 · zh (Art. 4b Abs. I StHG)

Tax Domicile Determination for 2018 Tax Period

This provision is listed under Rechtsnormen and is related to the substantive decision to dismiss the appeal regarding state and municipal taxes.

604 2022 67 · fr (art. 4b al. 1 LHID)

Taxpayer v. Tax Authority: Pension Withdrawal Timing

Cited as the rule determining the canton of taxation based on the taxpayer's domicile at the due date, used for the harmonization of cantonal tax.

SB.2022.00025 · zh (Art. 4b StHG)

Zurich vs. Schwyz Tax Domicile Dispute (2016)

This provision is implicitly the basis for the decision regarding tax liability in the Canton of Zurich, as the appeal concerning tax domicile was dismissed.

SB.2021.00088 · zh (Art. 4b StHG)

Zurich Tax Residency and Imputed Rental Value Assessment

This provision is relevant for determining the start of taxation of the owner-occupied value, which was a point of contention in the case.

SB.2020.00119 · zh (Art. 4b Abs. 1 StHG)

Tax Residence Determination for Married Couples and Tax Reassessment Validity

This provision is listed under 'Rechtsnormen' (legal norms) and is likely part of the basis for the decision regarding state and municipal taxes.

OG O2V 19 14 · ar (Art. 4b Abs. 2 Satz 2 StHG)

Taxation of Mid-Year Acquired Foreign Real Estate Domiciled in Canton

Cited in the reasoning preceding the final order to support the calculation method used, which implies its application in the final decision to dismiss the appeal based on correct apportionment.

SB.2020.00030 · zh (Art. 4b Abs. I StHG)

Tax Domicile Determination After Retirement

This provision likely forms the substantive basis for determining the main tax domicile under federal law, which was used in the final order.

SB.2019.00108 · zh (Art. 4b Abs. I StHG)

Zurich Tax Domicile Affirmation

This provision on tax domicile for weekly residents in the Federal Tax Harmonization Act was applied in the reasoning that led to the dismissal of the appeal.

SB.2019.00090 · zh (Art. 4b Abs. II StHG)

Wealth Tax Allocation of Foreign Real Estate: Pro Rata Temporis Principle

This provision was cited in connection with the legal basis for applying the pro rata temporis weighting method in the international context, leading to the appeal's success.

B.2019.64 · sg (Art. 4b Abs. 1 Satz 1 StHG)

Tax Domicile Determination Upheld on Appeal

This provision, cited alongside Cantonal Law, dictates that tax liability in the event of a change of tax residence within Switzerland lies with the canton where the person resides at the end of the tax period.