632.1 ESCHGLISD

CH-ZH

Art. 4 : Erbschafts und Schenkungssteuergesetz (ESchG)

Originalquelle öffnen Gesamter Erlass (81 Artikel) Maschinenlesbares Markdown (.md)

Art. 4

1 Der Schenkungssteuer unterliegen Zuwendungen unter 2. Schenkungs-

Lebenden, mit denen der Empfänger aus dem Vermögen eines andern steuer

ohne entsprechende Gegenleistung bereichert wird.

1. 1. 11-71

1

632.1 Erbschafts- und Schenkungssteuergesetz (ESchG)

2 Zu den steuerbaren Zuwendungen gehören insbesondere Vor-

empfänge in Anrechnung an die künftige Erbschaft, Schenkungen

unter Lebenden an Erben oder Nichterben und die Errichtung einer

Stiftung zu Lebzeiten.

3 Zuwendungen von Versicherungsbeträgen, die zu Lebzeiten des

Schenkers fällig werden, sind der Schenkungssteuer unterworfen,

soweit sie nicht als Einkommen besteuert werden.

← Art. 3 Erbschafts und Schenkungssteuergesetz (ESchG) Art. 5 →

Gerichtsentscheide zu dieser Bestimmung (7)

2019 · zh (§ 4 Abs. 1 ESchG)

Gift Tax Assessment Upheld on Subsequent Transfers to Donor

This provision establishes the basis for the gift tax liability, which the court confirms applies to the transactions in question.

SR.2006.00005 · zh (§ 4 Abs. 1 ESchG)

Tax Authority's Failure to Investigate Debt Repayment Precludes Gift Tax Assessment

Although cited in the header context, the actual reasoning for the decision to overturn the lower authority and remit the case is rooted in procedural violations (violation of the duty to investigate and denial of the right to be heard), which are the operative reasons, not the substantive tax law itself being applied for the final order.

SR.2001.00002 · zh (§ 4 lit. I ESchG)

Inheritance Division Agreement and Gift Tax Liability

This provision is cited in the dispositive order regarding the rejection of the appeal concerning the valuation of the usufruct waiver.

SR.1999.00020 · zh (§ 4 lit. II ESchG)

Gift Tax Valuation of Real Estate with Subsequent Residential Right and Appraisal Methodology

This provision on the definition of a gift subject to taxation is implicitly the basis for the final decision on the assessment.

SR.1999.00020 · zh (§ 4 lit. II ESchG)

Gift Tax Valuation of Real Estate with Subsequent Right of Residence and Expert Opinion Requirements

This article is cited as a legal norm applicable to the case, concerning the assessment basis for gift tax.

SR.2001.00002 · zh (§ 4 lit. I ESchG)

Gift Tax Implications of Unequal Inheritance Division Agreements

This provision appears to be the main legal ground used, as it is cited in the 'Rechtsnormen' section alongside other substantive provisions relevant to the case subject matter (Gift Tax).

SR.2006.00005 · zh (§ 4 Abs. 1 ESchG)

Tax Authority's Assumption of Gift Based on Statement Overturned on Procedural Grounds

This provision, related to gift tax, is the implied basis for the reversal concerning the tax issue, as the lower authority failed to adequately investigate the alleged debt forgiveness constituting a gift.