648.11
LMSD
CH-VD
CH-VD
Art. 34 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - Montant de l'impôt
Titre III
Art. 34 LMSD · Montant de l'impôt
1. L'impôt sur les successions ou sur les donations est perçu d'après les barèmes annexés à la présente loi.
2. Lorsqu'une partie seulement de la succession ou de la donation est imposable dans le canton, l'impôt se calcule au taux applicable à la valeur nette totale des biens dévolus.
Décisions judiciaires appliquant cette disposition (5)
FI.2009.0018 · vd (art. 34 al. 1 LMSD)
Taxpayer Gift Tax Assessment Appeal Regarding Property Donation Donor Identity
Cited as the basis for levying the inheritance or gift tax according to the annexed scale.
FI.1998.0098 · vd (Art. 34 al. 1 LMSD)
Gift Tax Valuation and Prescription Interruption in Share Transfer Dispute
The legal basis for determining the tax amount using the annex schedules (specifically schedule b) applicable to the donation.
FI.2001.0027 · vd (art. 34 LMSD)
Heir Denied Surviving Spouse Tax Rate for Unregistered Partnership
The court confirmed the decision to apply the tax rate according to the general scale, letter f, which applies to non-relatives, as the appellant could not claim the spouse's rate (letter a).
FI.1996.0076 · vd (Art. 34 LMSD)
Taxpayer Appeal on Gift Tax Rate for Grandson-in-Law Status
Cited to explain the basis for the tax rates applicable to donations based on familial relationship.
FI.1990.0024 · vd (art. 34 al. 1 LMSD)
Taxation of Mixed Donation in Land Transfer and Construction Reimbursement
Cited in the reasoning (Point 2.c) to determine the tax rate applicable to the donation amount, which is upheld in the final orders.