831.40
BVGLPP
CH
CH
Art. 80 Bundesgesetz vom 25. Juni 1982 über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge (BVG) - Vorsorgeeinrichtungen
BVG; Sechster Teil: Umfang der Leistungen, Steuerrecht und besondere Bestimmungen ; Zweiter Titel: Steuerrechtliche Behandlung der Vorsorge
Art. 80 BVG · Vorsorgeeinrichtungen
Die Bestimmungen dieses Titels gelten auch für die Vorsorgeeinrichtungen, die nicht im Register für die berufliche Vorsorge eingetragen sind.
Die mit Rechtspersönlichkeit ausgestatteten Vorsorgeeinrichtungen des privaten und des öffentlichen Rechts sind, soweit ihre Einkünfte und Vermögenswerte ausschliesslich der beruflichen Vorsorge dienen, von den direkten Steuern des Bundes, der Kantone und der Gemeinden und von Erbschafts- und Schenkungssteuern der Kantone und Gemeinden befreit.
Liegenschaften dürfen mit Grundsteuern, insbesondere Liegenschaftensteuern vom Bruttowert der Liegenschaft und Handänderungssteuern belastet werden.
Mehrwerte aus der Veräusserung von Liegenschaften können entweder mit der allgemeinen Gewinnsteuer oder mit einer speziellen Grundstückgewinnsteuer erfasst werden. Bei Fusionen und Aufteilungen von Vorsorgeeinrichtungen dürfen keine Gewinnsteuern erhoben werden.
Gerichtsentscheide zu dieser Bestimmung (27)
SB.2007.00100 · zh (Art. 80 Abs. II BVG)
Multiple Property Sales and Single Transaction Tax Treatment
This provision is cited in the 'Rechtsnormen' section, likely concerning procedural or constitutional aspects related to the ruling.
SB.2007.00100 · zh (Art. 80 Abs. IV BVG)
Multiple Property Sales and Single Transaction Tax Treatment
This provision is cited in the 'Rechtsnormen' section, likely concerning procedural or constitutional aspects related to the ruling.
SB.2004.00093 · zh (Art. 80 BVG)
Tax Treatment of Capital Benefit from Bank Savings Contract Upon Death
This provision is listed in the relevant legal norms section, indicating its general context, though not explicitly in the final orders provided, which are summarized in the facts/holding section.
F1 24 112 · vs (art. 80 al. 2 LPP)
Tax Exemption Denial for Liquidating Pension Institution
The ground for rejecting the appeal concerning direct federal tax, as the institution did not exclusively dedicate its income and assets to professional pension purposes in 2021.
SB.2020.00116 · zh (Art. 80 Abs. IV BVG)
Pension Fund Real Estate Transfer Tax Deferral Dispute
The transaction was deemed equivalent to a spin-off subsumable under the division mentioned in this provision, relating to tax deferral.
2019 · zh (Art. 80 Abs. 4 BVG)
Pension Fund Real Estate Transfer Tax Deferral: BVG Special Provision Precedence
Basis for granting the appeal and deferring the real estate gains tax as a tax-exempt distribution.
A/147/2017 · ge (Art. 80 al. 3 LPP)
Geneva Canton Real Estate Transfer Duty Upheld on Foundation Asset Transfer
Cited as the basis under which mutation duties were due in the absence of an exemption under Art. 103 LFus.
A/147/2017 · ge (Art. 80 al. 4 LPP)
Geneva Canton Real Estate Transfer Duty Upheld on Foundation Asset Transfer
The court analyzed and rejected the argument that this provision provided an exemption for the transaction in question, although it did not directly apply to the final order's grounds for rejection.
B.2017.63 · sg (Art. 80 Abs. 4 BVG)
Canton-to-Foundation Real Estate Transfer Taxable Sale, Capital Appreciation Not Attributable to Foundation
Cited in the reasoning regarding the granting of tax deferral in cases of restructuring (specifically concerning pension funds).
B.2017.63 · sg (Art. 80 Abs. 4 BVG)
Canton-to-Foundation Real Estate Transfer Taxable Sale, Capital Appreciation Not Attributable to Foundation
Mentioned in the header, but not explicitly cited in the operative section (1-3) for the final ruling on costs or dismissal.
B.2017.63 · sg (Art. 80 BVG)
Canton-to-Foundation Real Estate Transfer Taxable Sale, Capital Appreciation Not Attributable to Foundation
Mentioned in the header, but not explicitly cited in the operative section (1-3) for the final ruling on costs or dismissal.
SB.2017.00063 · zh (Art. 80 Abs. II BVG)
Shareholder Pension Plan Tax Reassessment Upheld Due to Inequality and Lack of Business Justification
This provision concerning the BVG (occupational pension) was likely cited in the context of analyzing the pension plan's structure.
2017.08.25.stger.1 · bl (Art. 80 Abs. 3 und 4 BVG)
Pension Fund Liquidation Tax Exemption Denial
Cited in the reasoning to establish that both federal law (BVG) and tax law mandate the taxation of real estate transactions by pension funds.
C-7024/2013 (Art. 80 al. 1 et al. 2 chiffre 2 LPP)
Appeal Regarding Pension Contributions and Right to be Heard
Cited in relation to the ordinary court's competence to grant definitive clearance of opposition.
C-432/2011 (Art. 80 al. 2 LPP)
Pension Fund Transfer Annulled Due to Coverage Discrepancy and Beneficiary Rights Violation
Cited in relation to the prohibition of employers being reimbursed with pension funds originally allocated for pension purposes.