648.11
LMSD
CH-VD
CH-VD
Art. 8 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - c) échange, cession ou renonciation
Titre II
Art. 8 LMSD · c) échange, cession ou renonciation
1. En cas d'échange d'immeubles, un droit réduit de moitié est dû par chacune des parties sur la valeur égale des immeubles, un droit entier étant prélevé sur la soulte éventuelle.
2. Le droit de mutation afférent à la cession du droit d'acquérir un immeuble ou à la renonciation à ce droit (art. 2, al. 2) se calcule sur la moitié du prix convenu entre le vendeur et le cédant ou le renonçant.
Décisions judiciaires appliquant cette disposition (14)
FI.2017.0004 · vd (art. 8 al. 2 LMSD)
Option Holder's Transfer to Identical Shareholder Company Subject to Mutation Duty
The court ruled that the half-tax rate was correctly ordered based on this provision concerning the tax base for the transfer/renunciation of the right to acquire.
FI.2008.0057 · vd (art. 8 al. 2 LMSD)
Taxpayer Appeal Dismissed Regarding Real Estate Transfer Tax on Cession to Cooperative
The court noted that the tax generated by the transfer was correctly reduced by applying the rate found in this article.
FI.2007.0116 · vd (Art. 8 al. 2 LMSD)
Tax Assessment Upheld on Gratuitous Renunciation of Land Rights Due to Indirect Economic Benefit
Cited as the basis for calculating the transfer duty upon renunciation to acquire property rights.
FI.2005.0006 · vd (art. 8 al. 2 LMSD)
Real Estate Transfer Tax on Assignment of Acquisition Right
Cited in the reasoning to address the applicable rule for calculating the tax basis for the assignment of the right to acquire.
FI.2004.0108 · vd (Art. 8 al. 2 LMSD)
Property Transfer Tax Assessment Upheld on Onerous Right Transfer
Although cited in the reasoning to define the tax base for the cession of the right to acquire, the rejection of the appeal and confirmation of the decision based on the facts (onerous nature of the cession) implies the application of the relevant tax law for the calculation, even if the calculation itself wasn't the ground for the final order.
FI.2001.0001 · vd (Art. 8 al. 2 LMSD)
Taxation of Property Transfer Rights Assignment Under Mandate
This provision establishes that the transfer tax for the cession of the right to acquire is calculated on only half of the agreed price, which justifies the concept of 'demi-droit' (half-tax).
FI.1998.0089 · vd (Art. 8 al. 1 LMSD)
Tax Liability on Property Partition Following Artificial Conversion of Ownership Status
Applied to calculate the mutation duty on the exchanged values for the properties initially held in co-ownership.
FI.1998.0087 · vd (Art. 8 al. 2 LMSD)
Tax Liability for Assignment of Real Estate Option Rights
This article, concerning the calculation of the mutation tax on the cession of the right to acquire, is explicitly cited in the description of the assessment basis for the tax recall against I.____ in section B.
FI.1996.0026 · vd (Art. 8 al. 2 LMSD)
Property Transfer Tax Liability on Acquisition Right Cession to Subsidiary
Cited in the reasoning section to explain that the transfer tax calculation for the cession of the right to acquire is based on half of the agreed price.
FI.1997.0015 · vd (art. 8 al. 2 LMSD)
Real Estate Transfer Tax Exemption for Indirect Representation in Property Acquisition
This article was mentioned in the reasoning to explain how the tax is calculated (half the agreed price) when the assignment of the right to acquire is taxable.
FI.1996.0020 · vd (art. 8 al. 2 LMSD)
Taxpayer Appeal on Real Estate Transfer Tax Following Option Assignment
This article established the legal basis for charging half the transfer tax, as the court found the purchasers had assigned their rights to the company.
FI.1991.0058 · vd (Art. 8 al. 1 LMSD)
Real Estate Transfer Tax Exemption for Inter-Canton Land Exchange
Although cited in the reasoning to discuss the exchange rule, it was not explicitly used in the dispositive orders to justify the final ruling (annulment/admission of appeal).
FI.1989.0059 · vd (art. 8 al. 1 LMSD)
Tax Exemption for Inter-Canton Agricultural Land Exchange
Although discussed in the reasoning regarding how the tax would normally be calculated in an exchange, it is not explicitly cited in the dispositive orders (I, II, or III).
FI.1992.0014 · vd (art. 8 al. 2 LMSD)
Service Company v. Property Transfer Tax Assessment
This provision was cited by the appellant in their arguments concerning the calculation of the transfer tax, although the court ultimately rejected the application based on the facts established.