Art. 88 LT Legge tributaria (LT)

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Art. 88 LT

[223] Le persone giuridiche svizzere e estere devono pagare un’imposta minima quando quest’imposta è superiore alla somma delle imposte sull’utile e sul capitale e dell’imposta sugli utili immobiliari dovute per il periodo fiscale.

[223] Art. modificato dalla L 16.12.2025; in vigore dal 1.1.2026 - BU 2026, 72.

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Decisioni giudiziarie che applicano questa disposizione (5)

80.2022.209 · ti (art. 88 LT)

Taxpayer Successfully Appeals Minimum Tax Due to Prior Full Taxation on Real Estate Gains

The appeal was granted by ruling that the minimum tax is excluded, which is established in this article.

80.2018.238 · ti (Art. 88 LT)

Corporate Entity v. Tax Assessment Minimum Tax Calculation

This article established the condition under which the minimum tax is collected (when it is higher than the tax on profit and capital).

80.2016.196 · ti (art. 88 LT)

Real Estate Minimum Tax Appeal Dismissed Due to Objective Tax Nature

The appeal regarding Cantonal Tax (IC) was dismissed, confirming the application of the minimum tax based on this article.

80.2018.238 · ti (Art. 88 LT)

Real Estate Company v. Cantonal Tax Authority (Minimum Property Tax Calculation)

This article formed the central legal issue in dispute regarding the application of the minimum tax, and the decision to dismiss the appeal addresses its correct interpretation in relation to participation reductions.

80.2022.209 · ti (art. 88 LT)

Taxpayer Appeal on Minimum Tax Offset by Real Estate Gains Tax

The appeal was granted to exclude the levying of the minimum income tax, as provided in this article.

Art. 88 LT Legge tributaria (LT)

Art. 88 LT

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Decisioni giudiziarie che applicano questa disposizione (5)