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II 2019 41 • VG SZ II 2019 41 KI-generiert

Taxpayers Appeal Share Valuation in Cantonal Tax Assessment

Geschäftsnummer II 2019 41
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

Taxpayers appealed a cantonal tax assessment from 2015 concerning the valuation of shares, specifically challenging the determination of the taxable value of those shares. The court reasoned that the established methods for determining the market value of shares, particularly when based on the last trading price or average price, were appropriate for establishing the taxable asset value, and since the taxpayers failed to provide sufficient evidence to substantiate a substantially lower valuation than that used by the tax authority, the appeal regarding the tax assessment based on the existing share valuation was dismissed.

Legislator-Regeste

KI-generiert

Taxpayers Appeal Share Valuation in Cantonal Tax Assessment: The court reasoned that the established methods for determining the market value of shares, particularly when based on the last trading price or average price, were appropriate for establishing the taxable asset value, and since the taxpayers failed to provide sufficient evidence to substantiate a substantially lower valuation than that used by the tax authority, the appeal regarding the tax assessment based on the existing share valuation was dismissed.

Schlagwörter

KI-generiert
Steuerwert Kurswert Steuerbehörde Bewertung von Unternehmensanteilen Steuerveranlagungsverfahren Gemeindesteuern
KI-generiert
II 2020 118
Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)
II 2019 51
Taxpayer v. Cantonal Tax Commission (2015 Income Tax Assessment on Securities Trading)
II 2023 33
Taxpayer v. Cantonal Tax Authority: Participation Exemption for Share Sale
II 2022 91
Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal
II 2020 122
Cantonal Tax Assessment Appeal (2018 Income and Wealth Tax)

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Volltext

\n \n \n \n \n

\n\n| | | |\n II 2019 41 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 17. Dezember 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 MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Parteien |\n A.________ und B.________, \n Beschwerdeführer, |\n \n|\n |\n gegen |\n \n|\n |\n Kantonale Steuerkommission, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanz, |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2015: \n Steuerwert von Aktien) |\n \n\n

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