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Art. 8 Loi sur les contributions directes (LCdir), du 21 mars 2000 - Calcul de l'impôt en cas d'assujettissement partiel
6 Finances - 63 Contributions publiques - 631 Impôts directs de l'État et des communes - TITRE PREMIER - CHAPITRE PREMIER Conditions d'assujettissement
Art. 8 Loi sur les contributions directes (LCdir), du 21 mars 2000 · Calcul de l'impôt en cas d'assujettissement partiel
1 Les personnes physiques qui ne sont que partiellement assujetties aux impôts sur le revenu et sur la fortune dans le canton se voient appliquer les taux auxquels leur revenu et leur fortune seraient imposés si tous les éléments étaient imposables dans le canton.
2. Toutefois, les contribuables domiciliés à l'étranger qui sont imposables en raison d'une entreprise, d'un établissement stable ou d'un immeuble sis dans le canton, sont imposables à des taux correspondant au moins au revenu acquis dans le canton et à la fortune qui y est située.
Décisions judiciaires appliquant cette disposition (24)
BVGE-2025-III-2 (Art. 8 Abs. 2 Bst. d ZG)
Customs Duty Exemption for Rocket Research Valves Denied Due to Speculative Benefit
This provision allows for goods to be declared duty-free for charitable organizations, relief organizations, or needy persons, and was the basis for the court's consideration of the case.
AGVE.2007.107 · ag (§ 8 Abs. 1 LD)
Grundlöhner Salary Determination and Experience-Based Supplement
Allows for consideration of professional and life experiences when determining the starting salary.
AGVE.2007.107 · ag (§ 8 Abs. 2 LD)
Grundlöhner Salary Determination and Experience-Based Supplement
Allows for setting the starting salary below the base salary for a transitional period.
A-7944/2024 (Art. 8 Abs. 2 Bst. g ZG)
Art Collection Granted Museum Status for Tax Exemption
This provision is cited in the dispositive as the basis for qualifying the E._______ as a museum for customs purposes.
A-4476/2023 (Art. 8 Abs. 2 Bst. d ZG)
Rocket Valve Donation Duty Exemption Denial for Research Purposes
This provision, in conjunction with Art. 17 ZV, forms the legal basis for potential customs exemption for goods donated to charitable organizations.
A-4565/2021 (Art. 8 Abs. 2 Bst. g ZG)
Museum Tax Exemption Denied Due to Insufficient Public Accessibility
This provision allows for the exemption of customs duties for art and exhibition objects intended for museums, which is the core issue of the case.
A-1234/2017 (Art. 8 al. 2 let. j LD)
Imported Goods Origin Certificates and Customs Duty Exemption
Related to the franchise for border zone traffic, but not ultimately applied for franchise.
A-1234/2017 (Art. 8 ch. 1 let. a LD)
Imported Goods Origin Certificates and Customs Duty Exemption
Relates to goods exempt from duties based on customs tariffs or international treaties.
A-128/2017 (Art. 8 Abs. 2 Bst. d ZG)
Animal Protection Org. v. Customs Authority
This provision allows the Federal Council to grant duty exemption for goods intended for charitable organizations, aid organizations, or needy persons, forming the legal basis for the court's decision.
BVGE-2018-III-2 (Art. 8 Abs. 2 Bst. d ZG)
Non-Profit Donation Duty Exemption for Animal Welfare
This provision serves as the primary legal basis for granting customs exemption for goods intended for charitable organizations, welfare organizations, or needy persons.
A-7030/2016 (Art. 8 Abs. 2 Bst. b ZG)
Manuscripts Importation VAT Dispute
Used to determine that manuscripts and documents without collector's value can be declared tax-exempt for customs purposes.
A-7030/2016 (Art. 8 Abs. 2 Bst. g ZG)
Manuscripts Importation VAT Dispute
Used to determine that art and exhibition objects for public museums are tax-exempt under certain conditions.
A-1847/2014 (Art. 8 LD)
Italian Enclave Subject to Swiss Customs Duties
Cited as a source for enumerating goods exempt from customs duty.
BVGE-2013-42 (Art. 8 cpv. 2 lett. b LD)
Commemorative Coins Subject to VAT Due to Collector's Value
This provision allows the Federal Council to declare means of payment lacking collector's value as exempt from customs duty, which is a prerequisite for VAT exemption upon importation.
A-1134/2011 (Art. 8 Abs. 2 Bst. j ZG)
Farmer Liable for Customs Duties on Undeclared Corn Import
Specifies the Federal Council's authority to exempt goods from duties under specific conditions, including agricultural border traffic.