642.11
LI
CH-VD
CH-VD
Art. 50 LOI sur les impôts directs cantonaux (LI) - Objet [ 1 ]
Partie II, Titre III
Art. 50 LI · Objet [ 1 ]
1. L'impôt sur la fortune est perçu sur la fortune nette.
2. La fortune grevée d'usufruit est imposable auprès de l'usufruitier.
3. Le mobilier de ménage et les objets personnels d'usage courant ne sont pas imposés.
Décisions judiciaires appliquant cette disposition (8)
FI.2024.0058 · vd (art. 50 al. 1 LI)
Taxpayers Appeal Tax Reassessment on Former Pension Funds Used for Foreign Investments
Cited as the basis for taxing the fortune stemming from the withdrawn pension capital.
FI.2020.0109 · vd (art. 50 ss LI)
Taxpayer Appeal Regarding Inclusion of French Real Estate Shares in Swiss Wealth Tax Base
Cited in the reasoning section regarding the basis for the cantonal tax on fortune.
FI.2018.0269 · vd (art. 50 al. 1 LI)
Taxpayer Wealth Tax Valuation Appeal: Share Valuation Method Upheld
Cited to state that wealth tax is levied on net assets, although the final order only concerns procedural/cost provisions.
FI.2010.0033 · vd (art. 50 al. 1 LI)
Taxation of Undisclosed Partnership Profits as Taxable Benefits in Kind
Cited in the reasoning as the basis for taxing the entirety of net wealth, supporting the confirmation of the wealth tax assessment.
FI.2006.0002 · vd (Art. 50 al. 1 LI)
Taxpayer Appeal Regarding Imputed Rental Value and Property Valuation for 2003 Tax Period
Cited in the reasoning regarding the basis for the complementary tax on wealth (net wealth).
FI.2000.0009 · vd (art. 50 bis al. 1 LI)
Tax on Capital Gains from Real Estate Partition with Life Estate Relinquishment and Mortgage Assumption
The court confirmed that the alienators (the appellants) are the legal debtors of the tax, overriding the clause in the transaction agreement.
FI.1993.0041 · vd (art. 50 al. 3 in fine LI)
Real Estate Gains Tax Assessment on Inherited Primary Residence Sale
The court reformed the decision to grant the appellant the reduced tax rate of 12% provided for by this article.
FI.1992.0076 · vd (art. 50 bis al. 2 LI)
Taxpayer Reinvestment in Spouse's Property Denied
The court references this article to support the strict interpretation that spouses are distinct taxpayers for real estate gains, justifying the rejection of the appeal.