640.100 LTStGLF

CH-TI

Art. 9 LT Legge tributaria (LT)

LT

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Art. 9 LT

[17] 1 Le società in nome collettivo, le società in accomandita e le società semplici, come pure le comunioni ereditarie non soggiacciono all’imposizione come tali. Il loro reddito e la loro sostanza sono aggiunti agli elementi imponibili dei singoli soci o eredi.

2 Il reddito e la sostanza degli investimenti collettivi di capitale ai sensi della legge sugli investimenti collettivi del 23 giugno 2006 (LICol) è attribuito agli investitori in funzione delle loro quote; ne sono eccettuati gli investimenti collettivi di capitale con possesso fondiario diretto.

3 … [18]

[17] Art. modificato dalla L 17.12.2008; in vigore dal 1.1.2009 - BU 2009, 84; precedente modifica: BU 2001, 8.

[18] Cpv. abrogato dalla L 18.12.2012; in vigore dal 1.1.2013 - BU 2013, 80.

← Art. 8 LT Legge tributaria (LT) Art. 10 LT →

Decisioni giudiziarie che applicano questa disposizione (5)

80.2015.151 · ti (art. 9 cpv. 1 LT)

Tax Appeal Regarding Inheritance Allocation of Real Estate Value

This provision, along with Art. 10 cpv. 1 LIFD, establishes the principle that income/substance of inheritance communities are added to the taxable base of the individual heirs, which is the core legal basis for the reassessment concerning the proportional share.

80.2001.137 · ti (art. 9 cpv. 2 LT)

Taxpayer Appeal Against Donation-Related Capital and Wealth Assessments

Cited in the reasoning section when justifying the taxation of the estate assets in Switzerland, which implies its potential use in the final determination of tax liability, although not explicitly in the numbered dispositive orders 1-4.

80.2001.137 · ti (art. 9 cpv. 2 LT)

Cantonal Tax Appeals Court Rules on Income and Wealth Tax Following Contested Inheritance

Cited to justify the taxation of the estate mass for income and assets in Switzerland when exact attribution is not possible, which was relevant to the final decision regarding the foreign assets.

80.2015.151 · ti (art. 9 cpv. 1 LT)

Tax Liability of Heir in Cross-Canton Inheritance Community

Cited in the dispositive section 3 as the procedural basis for the right to appeal to the Federal Tribunal (implied via 'visti per le spese gli art. 144 LIFD e 231 LT' which is not the main basis, but referring to the right of appeal in section 3 against this decision). More directly, the provision governs the taxation of inheritance shares, which is the core issue being reformed.

80.2018.84 · ti (art. 9 cpv. 1 LT)

Widow Challenges Tax Notice Addressed to "Heirs" over Inheritance Dispute Jurisdiction

Cited in the reasoning to explain that the property of inheritance communities is added to the taxable elements of the individual heirs.