648.11 LMSD

CH-VD

Art. 29 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - c) en cas de donation [ 17 ]

Titre III

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Art. 29 LMSD · c) en cas de donation [ 17 ]

1. Les dettes du donateur mises à la charge du donataire par l'acte de donation sont déduites de la valeur, au sens de la présente loi, des biens donnés.

← Art. 28 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. 29a LMSD →

Décisions judiciaires appliquant cette disposition (4)

FI.2005.0189 · vd (Art. 29 LMSD)

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

Cited in the reasoning (section 4d) and applied by fixing the basis for the gift tax assessment at 351,759 francs based on the deduction of the mortgage debt and the determination of the taxable basis.

FI.1996.0029 · vd (art. 29 LMSD)

Tax Assessment Appeal Regarding Property Donation Offset by Debt Extinction

This provision relates to the substance of the tax calculation (deduction for debt assumption) which was part of the context for annulling and remitting the decision.

FI.1992.0125 · vd (Art. 29 LMSD)

Property Transfer Classification Dispute (Donation vs. Mixed Donation)

The court's decision to admit the appeal and rule that the tax should be calculated only on the net donation implies the application of this article concerning the deduction of the donor's debts assumed by the donee.

FI.1990.0026 · vd (art. 29 LMSD)

Taxpayers v. Tax Administration: Mixed Donation Classification of Real Estate Transfer with Debt Assumption

The court discussed its non-application to mixed donations, which influenced the final calculation of the onerous part.