640.100 LTStGLF

CH-TI

Art. 45 LT Legge tributaria (LT)

LT

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Art. 45 LT

1 I titoli che sono regolarmente oggetto di transazione sono valutati alla quotazione del giorno determinante per l’imposta sulla sostanza (art. 52). [130]

2 Le azioni, partecipazioni a società cooperative ed altri diritti di partecipazione non regolarmente oggetto di transazione, sono valutati tenendo conto del loro valore intrinseco. [131]

3 Le quote di partecipazione a investimenti collettivi di capitale con possesso fondiario diretto sono imponibili in funzione della differenza di valore tra il totale degli attivi dell’investimento collettivo di capitale e il suo possesso fondiario diretto. [132]

4 Nella valutazione dei diritti e crediti litigiosi o di dubbia esigibilità si tiene conto della perdita probabile.

[130] Cpv. modificato dalla L 19.6.2006; in vigore dal 1.1.2005 - BU 2006, 295; precedente modifica: BU 2002, 224.

[131] Cpv. modificato dalla L 18.10.2022; in vigore dal 1.1.2023 - BU 2022, 335.

[132] Cpv. modificato dalla L 17.12.2008; in vigore dal 1.1.2009 - BU 2009, 84.

← Art. 44 LT Legge tributaria (LT) Art. 45a LT →

Decisioni giudiziarie che applicano questa disposizione (11)

80.2021.241 · ti (Art. 45 cpv. 2 LT)

Taxpayer Appeal Regarding Income and Wealth Tax Assessments and Share Valuation

Cited because the decision on the valuation of company shares (cantonal wealth tax) was annulled and sent back to the lower court for correcting the valuation based on this provision.

80.2021.262 · ti (Art. 45 cpv. 2 LT)

Taxpayer Appeal on Wealth Tax Valuation Method for Trading Company

This provision mandates considering both income value and intrinsic value for valuing non-regularly traded shares, which is the basis for accepting the appeal regarding IC.

80.2019.25 · ti (Art. 45 cpv. 4 LT)

Taxpayer Appeals Receivable Valuation in Wealth and Income Tax Assessment

Cited in the reasoning section regarding the valuation of litigious or uncertain claims, which is central to the dispute.

80.2014.97 · ti (art. 45 cpv. 2 LT)

Fiduciary Participation Tax Classification Appeal (2011)

Used to determine how the participation in the company X SA should be valued following the partial acceptance of the appeal regarding cantonal tax.

80.2013.234 · ti (art. 45 cpv. 2 LT)

Taxpayer Appeal of LLC Share Valuation Based on Sole Employee Income Rejected

This article concerning the valuation of non-regularly traded shares based on income and intrinsic value was cited as the legal basis satisfied by the calculation method used.

80.2014.97 · ti (art. 45 cpv. 2 LT)

Tax Classification of Shareholdings Following Corporate Tax Reform II

The decision was partially granted concerning the cantonal tax, requiring the participation in "____ SA" to be valued according to its income and intrinsic value based on this article.

80.2016.288 · ti (Art. 45 cpv. 2 LT)

Swiss Tax Court Upholds Valuation of Unlisted Minority Shareholding Based on Circular 28

Although referred to in the reasoning concerning the valuation of unlisted securities, it is not explicitly cited in the dispositive orders.

80.2017.173 · ti (Art. 45 cpv. 2 LT)

Taxpayers v. Tax Authority: Share Valuation for Wealth Tax

Cited regarding the valuation of shares (actions) based on income value and intrinsic value according to cantonal tax law.

80.2021.241 · ti (art. 45 cpv. 2 LT)

Tax Appeal Regarding Undisclosed Income and Property Tax Valuation

Cited in the reasoning sections as the legal basis for the proper valuation of shares, the violation of which led to the annulment of decisions concerning the cantonal wealth tax.

80.2021.262 · ti (art. 45 cpv. 2 LT)

Taxpayer Share Valuation Appeal Admissibility and Valuation Method for Wealth Tax

The appeal concerning the IC (Wealth Tax) was accepted because the Cantonal Tax Law explicitly mandates considering both income and intrinsic value for unlisted shares, justifying the use of the mixed method.

80.2023.72 · ti (art. 45 cpv. 4 LT)

Heir Contests Inclusion of Irrevocable Trust Interest in Taxable Estate

Cited in the reasoning (4.1.2) concerning the reference standard for loss assessment, which is relevant to the application of Art. 159 cpv. 5 LT upheld via Order 1.