641.81
ESchV
CH-TG
CH-TG
§ 4 Erbschafts- und Schenkungssteuerverordnung (ESchV) - Beteiligungen an Finanzgesellschaften
§ 4 ESchV · Beteiligungen an Finanzgesellschaften
1. Bei Finanzgesellschaften im Sinn von § 16 Abs. 3 des Gesetzes handelt es sich um Kapitalgesellschaften, deren tatsächlicher Zweck darin besteht, Beteiligungen an anderen Kapitalgesellschaften als Kapitalanlagen zu halten oder Finanzierungsmittel zu beschaffen.
2. Der Übergang von Anteilen an Finanzgesellschaften ist von der privilegierten Besteuerung ausgenommen.
Gerichtsentscheide zu dieser Bestimmung (5)
A-4625/2018 (Art. 4 cpv. 1 LTTP)
Exclusivity Requirement for Bulk Milk Transport Tax Reduction
This provision, which allows the Federal Council to provide for exceptions and exemptions from the tax, is cited in order 5.2.1 and 5.3.4 as the legal basis for the tax relief.
I.2.2013.24 · sg (Art. 4 SVAG)
Spouse Liability for Vehicle Taxes Despite Improper Registration Transfer
Used to establish that the vehicle owner is liable for road traffic fees, which determined the actual payer of the tax obligations.
I.2.2013.24 · sg (Art. 4 SVAG (sGS 711.70))
Wife Challenges Motor Vehicle Tax Liability Assigned After Husband's Unauthorized Registration
This article establishes that the vehicle owner is subject to the road traffic fees, which is the main basis for determining liability, although ultimately the husband was held liable based on factual circumstances.
JAAC 70.84 (Art. 4 al. 1 LRPL)
Vehicle Owner's Reduced Tax Rate for Livestock Transport
Cited as the basis for the reduced tax rate for vehicles used exclusively for transporting livestock.
JAAC 68.52 (Art. 4 Abs. 1 SVAG)
Driving School Truck Tax Exemption Denied
Cited as the legal basis for the Federal Council's authority to grant exemptions or special regulations for certain vehicle types.