648.11 LMSD

CH-VD

Art. 2 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - Objet du droit

Titre II

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Art. 2 LMSD · Objet du droit

1. Le droit de mutation est perçu en cas de transfert entre vifs à titre onéreux de la propriété d'un immeuble ou d'une part d'immeuble situé dans le canton.

2. Est également considérée comme un transfert immobilier soumis au droit de mutation la cession du droit d'acquérir un immeuble ou une part d'immeuble situé dans le canton. Il en va de même de la renonciation à ce droit, lorsqu'elle a fait l'objet d'une contre-prestation en faveur du renonçant.

3. Le droit de mutation est perçu en outre sur les actes suivants, lorsqu'ils interviennent à titre onéreux

a. en cas de constitution, de transfert ou d'extinction d'un droit réel restreint (droit de superficie, servitude, usufruit, droit d'habitation, charge foncière, droit à une source, etc.), à l'exception du gage immobilier;

b. s'agissant d'un immeuble en propriété commune, en cas de changement dans la composition des propriétaires ou de modification dans la répartition de leurs quotes-parts;

c. en cas de partage d'un immeuble en propriété commune, sur le montant de la part attribuée aux copartageants qui excède la quote-part de chacun d'eux dans la propriété de l'immeuble;

d. lorsque le propriétaire d'un fonds concède à un tiers le droit d'en exploiter la substance (carrière, gravière, tourbière et fonds semblables).

← Art. 1 LMSD concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD), Annexe 1: Barèmes de l'impôt sur les successions et donations - BAREME SPECIAL DE L’IMPOT SUR LES SUCCESSIONS (art. 31, al. 1 à 3) Art. 3 LMSD →

Décisions judiciaires appliquant cette disposition (57)

FI.2017.0004 · vd (art. 2 al. 2 LMSD)

Option Holder's Transfer to Identical Shareholder Company Subject to Mutation Duty

The court confirmed the tax assessment based on the rule classifying the cession of the right to acquire or the renunciation of this right when there is consideration as a taxable transfer.

FI.2017.0007 · vd (Art. 2 al. 1 let. i LMSD)

Taxpayer Reimbursement for Property Tax Paid by Merged Entities

Mentioned alongside Art. 103 LFus as having the same content regarding the exclusion of mutation duties in restructurings, although deemed without independent effect in this context.

FI.2012.0031 · vd (art. 2 al. 3 let. a LMSD)

Sequential Acquisition of Superficies Rights and Dual Real Estate Transfer Tax Liability

Cited as the legal basis for subjecting the two successive transfers of the right of superficies to property transfer tax.

FI.2009.0104 · vd (art. 2 al. 1 LMSD)

Tax Assessment Based on Disputed Property Valuation

Cited in the reasoning to define the subject of the mutation tax (transfers between living persons for consideration).

FI.2009.0104 · vd (art. 2 al. 2 LMSD)

Tax Assessment Based on Disputed Property Valuation

Cited in the reasoning to list exhaustively the economic operations reserved for the tax.

FI.2010.0008 · vd (art. 2 al. 2, 2ème phrase, LMSD)

Property Transfer Tax on Indirect Cession of Acquisition Rights

The renunciation to acquire rights was deemed not gratuitous, equating it to an onerous transfer subject to mutation tax.

FI.2009.0037 · vd (art. 2 al. 2 LMSD)

Appellant Company v. Tax Authority (Disguised Transfer of Acquisition Right)

The court found that the renunciation was deemed to have occurred for consideration, which is taxable under this provision concerning the assignment or renunciation of the right to acquire real estate.

FI.2009.0065 · vd (art. 2 al. 2 LMSD)

Waiver of Pre-emption Right as Indirect Transfer Subject to Mutation Tax

The court applied this provision to consider the waiver of the right of option as a transfer subject to mutation duty based on economic reality.

FI.2008.0086 · vd (art. 2 al. 2 LMSD)

Taxability of Property Transfer Following Corporate Assignment of Purchase Agreements

The decision reformulates the basis for the transfer taxation, based on the economic transfer implied by the renunciation in exchange for a substitution.

FI.2008.0057 · vd (art. 2 al. 2 LMSD)

Taxpayer Appeal Dismissed Regarding Real Estate Transfer Tax on Cession to Cooperative

The court confirmed the tax assessment based on the transfer of the right to acquire the property, as defined by this article.

FI.2007.0008 · vd (art. 2 al. 2 LMSD)

Tax Authority v. Withdrawing Partner on Transfer Tax Liability for Pre-sale Right Cessation

The court confirmed that the transaction constituted a transfer subject to mutation duty under this provision.

FI.2006.0012 · vd (art. 2 al. 3 LMSD)

Taxpayer Appeal Regarding Inclusion of Capitalized Superficies Royalties in Property Transfer Tax Base

Cited as the legal basis confirming that the transfer of the right of superficies generates the duty to pay a transfer tax.

FI.2005.0189 · vd (Art. 2 al. 1 LMSD)

Gift Tax and Transfer Duty on Mixed Donation Involving Annuity and Mortgage Assumption

Cited in the reasoning (section 2a) as the basis for levying the transfer tax in case of an onerous transfer of immovable property.

FI.2005.0006 · vd (art. 2 al. 2 LMSD)

Real Estate Transfer Tax on Assignment of Acquisition Right

Cited as the legal basis defining the transfer by assignment of the right to acquire property, which is central to the decision to uphold the tax.

FI.2004.0108 · vd (Art. 2 al. 1 LMSD)

Property Transfer Tax Assessment Upheld on Onerous Right Transfer

Although cited in the reasoning as the general rule for mutation tax, the decision relies on the specific application of Art. 2 al. 2 regarding the cession of the right to acquire.