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II 2018 48 • VG SZ II 2018 48 KI-generiert

Partnership Property Used as Private Housing Not Subject to Real Estate Gain Tax

Geschäftsnummer II 2018 48
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
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Legislator-Zusammenfassung

KI-generiert

Taxpayers challenged the assessment of a real estate gain tax levied on the sale of commercial property, arguing that the property qualified as a private asset due to its long-term use for private housing, despite being technically owned by a partnership; the court reasoned that the property's primary and long-standing use for housing by the partners, rather than its legal classification or minor commercial use, determined its character as a private asset for the purpose of the gain tax, thus upholding the decision that no real estate gain tax was due on the transaction.

Legislator-Regeste

KI-generiert

Partnership Property Used as Private Housing Not Subject to Real Estate Gain Tax: Taxpayers challenged the assessment of a real estate gain tax levied on the sale of commercial property, arguing that the property qualified as a private asset due to its long-term use for private housing, despite being technically owned by a partnership; the court reasoned that the property's primary and long-standing use for housing by the partners, rather than its legal classification or minor commercial use, determined its character as a private asset for the purpose of the gain tax, thus upholding the decision that no real estate gain tax was due on the transaction.

Schlagwörter

KI-generiert
Privateigentum Immobilienvermögen Objektsteuer Liegenschaftssteuer Steuerveranlagungen gewerbliche Nutzung
KI-generiert
II 2022 57
Taxation of Real Estate Profit as Business Income
II 2021 54
Taxpayer Appeal Dismissed: Disallowed Acquisition Costs for Property Sale
II 2015 49
Taxation of Real Estate Retained During Business Transfer to Corporation
II 2021 126
Taxpayers v. Tax Authority: Capital Gain from Isolated Sale of Immovable Property
II 2015 57
Real Estate Qualification for Income and Wealth Tax

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Volltext

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\n\n| | | |\n II 2018 48 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 12. Februar 2019 |\n \n\n

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\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.iur. Frank Lampert, Richter Monica Huber-Landolt, Richterin |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.A.________ und B.A.________, \n Beschwerdeführer, \n vertreten durch Rechtsanwalt …, |\n \n|\n |\n gegen |\n

\n|\n |\n Kantonale Verwaltung für die direkte Bundessteuer, \n Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanz, |\n

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