642.21
LEFI
CH-VD
CH-VD
Art. 2 Gesetz über die Steuerschätzung der Liegenschaften (LEFI) - [ 3 ]
Kapitel II
Art. 2 LEFI - [ 3 ] · [ 3 ]
1. Die steuerliche Schätzung wird nach Grundstücken vorgenommen, indem der Durchschnitt zwischen ihrem Ertragswert und ihrem Verkehrswert gebildet wird.
2. Die Steuerwert darf jedoch den Verkehrswert nicht übersteigen.
3. Der Ertragswert eines Gebäudes entspricht dem kapitalisierten Brutto- oder Nettoertrag zu einem Zinssatz, der die Mietpreise für Geld und die jährlichen sowie periodischen Kosten berücksichtigt.
4. Der Verkehrswert eines Gebäudes stellt dessen Marktwert dar.
5. Die steuerliche Schätzung landwirtschaftlicher Gebäude entspricht dem Ertragswert.
Gerichtsentscheide zu dieser Bestimmung (300)
EF.2019.0001 · vd (art. 2 al. 1 LEFI)
Property Owner v. Tax Commission Regarding Reserved Zone Valuation
Cited in the reasoning to explain the general method for tax assessment (average of yield value and market value).
EF.2015.0005 · vd (Art. 2 LEFI)
Taxpayer Challenge to Property Valuation Following Extensive Renovation
While cited in the reasoning (Considerant 2), this article is not explicitly cited in the dispositive orders I, II, III, or IV.
EF.2015.0005 · vd (Art. 2 al. 3 LEFI)
Taxpayer Challenge to Property Valuation Following Extensive Renovation
While cited in the reasoning (Considerant 2), this article is not explicitly cited in the dispositive orders I, II, III, or IV.
EF.2015.0005 · vd (Art. 2 al. 4 LEFI)
Taxpayer Challenge to Property Valuation Following Extensive Renovation
While cited in the reasoning (Considerant 2), this article is not explicitly cited in the dispositive orders I, II, III, or IV.
EF.2014.0004 · vd (art. 2 LEFI)
Appeal Regarding Fiscal Valuation of Apartment: Rental Value Adjustment and Surface Area Calculation
Used in the reasoning to define fiscal estimation (value of yield and market value).
EF.2014.0004 · vd (art. 2 al. 3 LEFI)
Appeal Regarding Fiscal Valuation of Apartment: Rental Value Adjustment and Surface Area Calculation
Used in the reasoning to define the capitalization of net or gross yield for the value of return.
EF.2014.0004 · vd (art. 2 al. 4 LEFI)
Appeal Regarding Fiscal Valuation of Apartment: Rental Value Adjustment and Surface Area Calculation
Used in the reasoning to define market value.
EF.2013.0001 · vd (Art. 2 LEFI)
Property Valuation Appeal and Objective Criteria Adherence
Cited in the reasoning to define how property estimation is calculated (average of yield value and market value).
EF.2011.0005 · vd (art. 2 LEFI)
Tax Valuation of Inherited and Purchased Properties Appeal
Cited as the legal basis defining how the tax assessment is calculated (average of capitalization value and market value).
EF.2011.0006 · vd (Art. 2 LEFI)
Property Owners Appeal Tax Reassessment of Villa Value
Used in the dispositive (Order II) to establish the basis for the reformed tax valuation by averaging yield value and market value.
EF.2011.0006 · vd (Art. 2 al. 1 LEFI)
Property Owners Appeal Tax Reassessment of Villa Value
Cited in Consideration 3 to establish that the tax estimate is the average between yield value and market value.
EF.2011.0006 · vd (Art. 2 al. 2 LEFI)
Property Owners Appeal Tax Reassessment of Villa Value
Cited in Consideration 3 to establish that the tax value cannot exceed the market value (valeur vénale).
EF.2011.0006 · vd (Art. 2 al. 3 LEFI)
Property Owners Appeal Tax Reassessment of Villa Value
Cited in Consideration 4 to define how the yield value (valeur de rendement) is calculated.
EF.2011.0003 · vd (art. 2 LEFI)
Property Owners' Appeal of Increased Fiscal Valuation of Historic Residence
Cited in the reasoning as the general rule for determining the tax assessment as the average between yield value and market value (al. 1), and stating the tax value cannot exceed the market value (al. 2).
EF.2011.0003 · vd (art. 2 al. 3 LEFI)
Property Owners' Appeal of Increased Fiscal Valuation of Historic Residence
Cited in the reasoning to define the yield value as the capitalized gross or net yield.