648.11
LMSD
CH-VD
CH-VD
Art. 7 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - b) donation mixte [ 17 ]
Titre II
Art. 7 LMSD · b) donation mixte [ 17 ]
1. En cas de transfert d'un immeuble par donation mixte (art. 15), le droit de mutation se calcule sur la valeur des prestations échangées à titre onéreux.
2. Le droit est réduit de moitié sur le montant correspondant aux dettes en relation directe avec l'immeuble qui sont reprises par le donataire.
Décisions judiciaires appliquant cette disposition (5)
FI.2005.0189 · vd (Art. 7 LMSD)
Gift Tax and Transfer Duty on Mixed Donation Involving Annuity and Mortgage Assumption
Cited in the reasoning (section 2a) regarding the calculation of the transfer tax in case of a mixed donation involving immovable property.
FI.1993.0138 · vd (Art. 7 LMSD)
Appeal Against Tax Assessment of Share Transfer Lacking Intent to Gift
Cited in the reasoning as the correlative provision to Art. 15 LMSD regarding the calculation of mutation duty in cases of mixed donation, although the final orders only implicitly rely on the finding that there was no donation.
FI.1992.0004 · vd (art. 7 LMSD)
Real Estate Gains Tax on Mixed Donation of Property Share
This article concerning the calculation of transfer duty for mixed donations was used to support the principle of separating the onerous part of the transfer for taxation purposes.
FI.1990.0026 · vd (art. 7 LMSD)
Taxpayers v. Tax Administration: Mixed Donation Classification of Real Estate Transfer with Debt Assumption
Cited as a legal basis for calculating registration duty in cases of mixed donation.
FI.1990.0024 · vd (art. 7 et 15 LMSD)
Taxation of Mixed Donation in Land Transfer and Construction Reimbursement
Cited in the reasoning (Point 1.b) to qualify the transaction as a mixed donation, leading to the maintenance of both transfer duty and donation tax (Point II).