651.1
ZGKBG
CH-ZG
CH-ZG
§ 3 Gesetz über die Zuger Kantonalbank (Kantonalbankgesetz; ZGKBG) - Staatsgarantie
Allgemeines
§ 3 Kantonalbankgesetz; ZGKBG · Staatsgarantie
1. Für die Verbindlichkeiten der Zuger Kantonalbank haftet, soweit ihre Mittel nicht ausreichen, der Kanton Zug. Die Haftung erfasst nachrangige Verbindlichkeiten nicht.
2. Die Zuger Kantonalbank leistet dem Kanton für die Staatsgarantie jährlich eine Abgeltung.
3. Als Abgeltung erhält der Kanton unter Vorbehalt der aufsichtsrechtlichen Vorgaben eine Extrazuweisung in der Höhe von zehn Prozent der letztjährigen Dividende auf seinem im relevanten Geschäftsjahr durchschnittlich gehaltenen Anteil am Aktienkapital zusammen mit der Dividende ausbezahlt.
Gerichtsentscheide zu dieser Bestimmung (33)
A-1823/2023 (Art. 3 Bst. a StAhiG)
Israel Bank Account Information Tax Assistance Request Upheld
Cited to define the affected person and their right to appeal.
A-5870/2022 (art. 3 let. a LAAF)
Israel v. Switzerland: Administrative Assistance in Tax Matters
Used to define 'concerned persons' for the purpose of standing to appeal.
A-5106/2021 (Art. 3 let. a LAAF)
Third-Party Name Mention in Tax Requests Does Not Grant Standing
Cited extensively in the reasoning to define 'concerned person'.
A-5955/2023 (Art. 3 let. a LAAF)
Spain Tax Investigations: Administrative Assistance Confirmed
Cited to define 'person concerned'.
A-127/2022 (Art. 3 let. a LAAF)
Israel-Switzerland Tax Information Exchange Administrative Assistance Appeals Dismissed
Cited to define who is considered a concerned party in administrative assistance proceedings.
A-5195/2020 (art. 3 let. a LAAF)
India Tax Assistance Appeal Dismissed
Cited to define the term 'concerned person' in the context of administrative assistance.
A-2749/2023 (Art. 3 let. a LAAF)
French Tax Authority Seeks Undeclared Bank Account Information from Switzerland
Cited to define 'concerned person' in the context of administrative assistance.
F-1188/2021 (art. 3 let. c LAAF)
Tax Evasion Information Request Valid Despite Data Origin
Cited to distinguish between collective requests and group requests.
A-1881/2021 (Art. 3 let. c LAAF)
France v. Switzerland: Tax Information Exchange and Plausible Relevance
Defines 'collective requests' in tax matters.
F-1756/2021 (Art. 3 let. a LAAF)
Switzerland v. France: Administrative Assistance for French Tax Obligations
Cited to define 'concerned person' in the context of administrative assistance.
A-1147/2021 (Art. 3 let. c LAAF)
Taxpayer's Appeal on Information Exchange with France Rejected
Defines 'group requests' for administrative assistance.
A-1301/2021 (art. 3 let. c LAAF)
Taxpayer Appeal Regarding Swiss Bank Account Information Dismissed
Cited in the distinction between collective requests and group requests in administrative assistance.
F-6250/2020 (Art. 3 let. c LAAF)
France v. Swiss Bank: Tax Evasion Inquiry Upheld
Cited in the context of the distinction between group requests and collective requests.
A-1788/2021 (Art. 3 let. c LAAF)
Federal Administrative Court Upholds Tax Information Exchange with France, Dismisses Privacy and Procedural Claims
Cited in the distinction between group requests and collective requests.
A-36/2021 (art. 3 let. c LAAF)
France Tax Assistance and Data Transfer Dispute
Cited in relation to the definition of 'collective requests' in international tax assistance.