640.100 LTStGLF

CH-TI

Art. 20 LT Steuergesetz (StG)

LT

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Art. 20 LT

1 Steuerbar sind Einkünfte aus unbeweglichem Vermögen, namentlich

a) Einkünfte aus Miete, Pacht, Nutzniessung oder sonstiger Nutzung;

b) der Eigenmietwert von Liegenschaften oder Teilen davon, die der Steuerpflichtige aufgrund seines Eigentumsrechts oder einer unentgeltlich erworbenen Nutzniessung zur eigenen Nutzung zur Verfügung hat;

c) Einkünfte aus Baurechtsverträgen;

d) Einkünfte aus der Gewinnung von Kies, Sand oder anderen Bestandteilen des Bodens.

2 Der Eigenmietwert wird unter Berücksichtigung der Förderung des Wohneigentums und der persönlichen Vorsorge auf 60 - 70 Prozent des marktüblichen Mietwerts festgelegt. Bei dessen Berechnung kann der Wert der amtlichen Schätzung angemessen berücksichtigt werden. [56]

3 Die Ermässigung nach Absatz 2 ist nur für Liegenschaften zulässig, die als Hauptwohnsitz genutzt werden. [57]

4 ... [58]

[56] Abs. geändert durch G vom 6.12.2000; in Kraft seit 1.1.2001 - GS 2001, 8.

[57] Abs. geändert durch G vom 18.10.2021; in Kraft seit 1.1.2022 - GS 2021, 409; frühere Änderung: GS 2009, 84.

[58] Abs. aufgehoben durch Urteil vom 4. August 2022 des Bundesgerichts; in Kraft seit 4.8.2022 - GS 2022, 205 und GS 2021, 240.

← Art. 19a LT Steuergesetz (StG) Art. 21 LT →

Gerichtsentscheide zu dieser Bestimmung (90)

80.2024.129 · ti (art. 20 cpv. 1 lett. b LT)

Taxpayer Challenge to Imputed Rental Value and Dependent Deduction

Cited in the reasoning section to establish the legal basis for taxing the rental value of owner-occupied property.

80.2024.129 · ti (art. 20 cpv. 2 LT)

Taxpayer Challenge to Imputed Rental Value and Dependent Deduction

Cited in the reasoning section to define the applicable range (60-70%) for calculating the rental value based on market value in the Canton.

80.2020.59 · ti (art. 20 cpv. 2 LT)

Taxpayer Appeal of 2014 Income and Wealth Tax Assessment Regarding Imputed Rental Value and Deductions

Applied to reform the imputed rental value, setting it between 60-70% of market rent for the primary residence.

80.2023.58 · ti (art. 20 cpv. 1 lett. b LT)

Tax Assessment Appeal Regarding Marital Separation and Income Exclusion

Cited in the reasoning establishing that the rental value of the primary residence constitutes taxable income for the spouse occupying it.

80.2022.56 · ti (Art. 20 cpv. 1 lett. c LT)

Taxability of Capital Gains from Sale of Significant Participation - Timing of Transposition Event

Cited in the reasoning that supports the application of the deemed transaction rules confirmed in the dispositive, despite not being in the final orders directly.

80.2022.10 · ti (art. 20 cpv. 1 lett. b LT)

Taxation of Imputed Rental Value and Wealth Based on Right of Habitation

This provision establishes the taxability of the rental value of real estate available for personal use through property rights or gratuitous usufruct, which justifies the rejection of the appeal regarding income tax.

80.2020.230 · ti (Art. 20 cpv. 1 lett. b LT)

Tax Assessment Appeal: Imputed Rental Value, Architectural Fees, and Lease Deduction Recalculation

Cited as the basis for taxing income from real estate, specifically the rental value of property available for personal use, although ultimately the appeal on this point was rejected.

80.2020.54 · ti (Art. 20 cpv. 1 lett. b LT)

Tax Assessment Appeal: Income, Wealth, Deductions, and Evidentiary Issues

Cited in the reasoning regarding the annulment and remand concerning the rental value determination, which is the basis for order 1.2.

80.2020.54 · ti (Art. 20 cpv. 2 LT)

Tax Assessment Appeal: Income, Wealth, Deductions, and Evidentiary Issues

Cited in the reasoning regarding the annulment and remand concerning the rental value determination, which is the basis for order 1.2.

80.2019.382 · ti (art. 20 cpv. 1 LT)

Tax Assessment Appeal: Renovation Tax Exemption, Meal Deductions, and Dependency Support

Cited in the reasoning that leads to the partial acceptance of the appeal regarding the property value tax.

80.2019.283 · ti (art. 20 cpv. 2 LT)

Taxpayers v. Tax Authority: Deductibility of Renovation Costs and Property Valuation

Cited by the appellants regarding the reduced tax assessment for primary residences, which is a point of contention in the remand regarding locative value.

80.2019.111 · ti (Art. 20 cpv. 1 LT)

Taxation of Rental Value Despite Claims of Vacancy or Renovation

This provision establishes that the rental value of property available for self-use is taxable income, forming the basis for rejecting the appeal concerning the rental value.

80.2019.197 · ti (art. 20 cpv. 1 LT)

Taxpayer Appeal on Limited Tax Liability, Imputed Rental Value, and Asset Valuation

Cited in the reasoning regarding the taxation of rental value (valore locativo), which was rejected in the final order.

80.2019.276 · ti (Art. 20 cpv. 1 lett. b LT)

Taxpayer Challenge to Imputed Rental Income Valuation Based on Official Property Assessment

This provision establishes that the imputed rental value of owner-occupied property is taxable income under Cantonal Law.

80.2019.276 · ti (Art. 20 cpv. 2 LT)

Taxpayer Challenge to Imputed Rental Income Valuation Based on Official Property Assessment

The court's decision to annul the previous ruling was based on the established principles for calculating the imputed rental value under Cantonal Law.