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A/2867/2006 • TAPI GE A/2867/2006 KI-generiert

Spousal Debt Assignment Tax Liability

Geschäftsnummer A/2867/2006
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerns the tax treatment of a transfer involving a spouse, specifically whether a debt assignment structured as a donation between spouses should be subject to registration tax and transfer duties. The court determined that the legal framework regarding liability for registration tax and transfer duties, particularly concerning transfers between spouses and the definition of a donation or the application of rules governing debt assignments, dictates the assessment. The court's reasoning focused on applying the relevant articles of the Law on Direct Taxes to the specific circumstances of the transfer between the spouses to establish the applicable tax regime.

Legislator-Regeste

Amtlich

; TAXE D'INSCRIPTION AU REGISTRE ; DROITS DE MUTATION ; QUALITÉ POUR AGIR ; CONJOINT ; DONATION ; CESSION DE CRÉANCE(CO) | LDE.161.al1; LDE.163; LDE.179.al1; LDE.8 ; LDE.11; LDE.91 ; LDE.27A

Schlagwörter

KI-generiert
Haftung der Ehegatten Steuerpflicht Grunderwerbssteuer direkte Steuer Besteuerung von Ehepaaren Schenkung
KI-generiert
A/1273/2000
Spousal Transfer with Debt Assumption Classified as Mixed Donation
A/330/1997
Gift Tax Liability Arising from Property Transfer vs. Statutory Entitlement
A/3968/2024
Taxpayer v. Tax Authority: Registration Duty on Gift from Cohabiting Partner
A/1185/2011
Registration Duties on Auctioned Marital Property Share Transfer
A/3399/2004
Taxpayer v. Tax Authority: De Facto Relationship and Spousal Tax Scale Eligibility

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Volltext

A/2867/2006

### [DCRI/176/2008](/apps/decis/fr/dccr/show/1602378) du 19.05.2008 ( ICC ) , ADMIS

Descripteurs :

; TAXE D'INSCRIPTION AU REGISTRE ; DROITS DE MUTATION ; QUALITÉ POUR AGIR ; CONJOINT ; DONATION ; CESSION DE CRÉANCE(CO)

Normes :

LDE.161.al1; LDE.163; LDE.179.al1; LDE.8 ; LDE.11; LDE.91 ; LDE.27A

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