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Art. 226a : Steuergesetz (StG)

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Art. 226a

99

C. Handänderungssteuer

§§ 227-233.35

Dritter Teil: Steuerstrafrecht

A. Verletzung von Verfahrenspflichten und Steuerhinterziehung

← Art. 226 Steuergesetz (StG) Art. 234 →

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Gerichtsentscheide zu dieser Bestimmung (8)

SB.2021.00101 · zh (§ 226a StG)
Capital Gains Tax Deferral Denied for Indefinitely Rented Property
This provision is cited in the context of the case, likely related to procedural aspects or specific conditions.
SB.2019.00046 · zh (§ 226a StG)
Real Estate Gains Tax Deferral and Litigation Cost Allocation Appeal
This provision governs the substance of the appeal regarding the denial of tax deferral, which the court upheld.
SB.2019.00028 · zh (§ 226a StG)
Marital Home Sale Tax Deferral Denied for Sole Ownership of Replacement Property
This provision is cited concerning specific rules or regulations within the real estate gains taxation framework.
SB.2015.00136 · zh (§ 226a StG)
Tax Deferral Revocation for Premature Change of Primary Residence Use Abroad
This provision relates to the legal rules concerning changes in use of replacement property.
2015 · zh (§ 226a Abs. 1 StG)
Taxpayer Appeal on Property Gains Tax Reinvestment Deduction for Renovation Costs
Cited in the reasoning explaining the conditions for tax deferral upon replacement acquisition.
SB.2013.00133 · zh (§ 226a Abs. I StG)
Replacement Property Tax Deferral Recapture on Change of Use
This provision is cited in the summary of the legal norms, implying it was the basis for the decision regarding the reassessment of capital gains tax upon change of use.
SB.2013.00133 · zh (§ 226a Abs. I StG)
Replacement Property Co-Ownership Disqualifies Tax Deferral
This provision is cited as the legal basis for reassessing taxes (Nachveranlagung) in cases involving a change in the use of property, particularly after a tax deferral.
SB.2019.00028 · zh (§ 226a StG)
Spousal Property Gains Tax Deferral for Replacement Residence Ownership Discrepancy
This provision likely governs the tax consequences or rules related to property gains tax that were the subject of the appeal.