648.11
LMSD
CH-VD
CH-VD
Art. 4 GESETZ über die Handänderungssteuer auf Grundstücksübertragungen sowie die Erbschafts- und Schenkungssteuer (LMSD) - Steuerpflichtige
Titel II
Art. 4 LMSD - Steuerpflichtige · Steuerpflichtige
1. Die Parteien des steuerbaren Rechtsgeschäfts haften solidarisch für die Zahlung der Handänderungssteuer.
2. Sofern keine abweichende Vereinbarung getroffen wurde, ist die Handänderungssteuer geschuldet
a. vom Erwerber des Eigentums an einem Grundstück oder eines Grundstückanteils;
b. von der Person, zu deren Gunsten eine Dienstbarkeit, ein anderes beschränktes dingliches Recht oder ein Recht zur Ausbeutung des Bodens bestellt, übertragen oder aufgegeben wird;
c. von der Person, welche das Recht zum Erwerb eines Grundstücks abtritt oder darauf verzichtet.
3. Haben die Parteien die Vermutung von Absatz 2 Buchstabe a nicht widerlegt und musste der Verkäufer jedoch aufgrund der in Absatz 1 vorgesehenen solidarischen Haftung die Steuer entrichten, so ist er in die Rechte substituiert, die dem Staat und den Gemeinden durch das gesetzliche Pfandrecht (Art. 62) zustehen.
← Art. 3 LMSD - b) Ausnahmen [ 1, 4, 9, 12, 13, 14, 17, 19, 20, 23 ]
über die Handänderungssteuer auf Grundstücksübertragungen sowie die Erbschafts- und Schenkungssteuer (LMSD), Anhang 1: Tarife der Erbschafts- und Schenkungssteuer - SPEZIELLE STEUERTARIFE FÜR ERBSCHAFTSSTEUER (Art. 31, Abs. 1 bis 3)
Art. 5 LMSD →
Gerichtsentscheide zu dieser Bestimmung (18)
FI.2007.0008 · vd (art. 4 al. 1 LMSD)
Tax Authority v. Withdrawing Partner on Transfer Tax Liability for Pre-sale Right Cessation
This article was cited as establishing that the taxable act was the initial promise of sale to which the appellant was party, establishing his joint liability.
FI.2004.0050 · vd (art. 4 al. 2 lit. b LMSD)
Sale and Usufruct Creation Tax Dispute
Cited in the reasoning to define who owes the tax upon the constitution of a usufruct, but not explicitly used in the dispositive orders (I-IV).
FI.2003.0028 · vd (art. 4 al. 2 lit. a LMSD)
Property Transfer Tax Imposition Upheld Despite Financial Hardship Claim
This article determines the party liable for the tax, identifying the appellant as the debtor.
FI.1996.0116 · vd (art. 4 al. 2 lettre b LMSD)
Taxpayers Appeal Transfer Tax on Property Usufruct Granted in Exchange for Forgone Loan Interest
Cited to determine who owes the real right transfer tax when a restricted real right is constituted.
FI.1998.0089 · vd (Art. 4 al. 1 LMSD)
Tax Liability on Property Partition Following Artificial Conversion of Ownership Status
Cited in reasoning regarding the joint liability for the payment of the duty.
FI.1998.0087 · vd (Art. 4 LMSD)
Tax Liability for Assignment of Real Estate Option Rights
Cited in the reasoning (1.b) regarding the parties' responsibility for payment, directly preceding the discussion on the joint and several liability applied in the final order.
FI.1998.0087 · vd (Art. 4 al. 1 LMSD)
Tax Liability for Assignment of Real Estate Option Rights
This article, establishing the joint and several liability for the mutation tax, is the primary basis for calling the appellant (A.____) to pay the tax due by I.____, as confirmed in the reasoning section (2.bb) and implicitly by the ruling on joint liability.
FI.1998.0087 · vd (Art. 4 al. 2 lit. c LMSD)
Tax Liability for Assignment of Real Estate Option Rights
Cited in the reasoning (1.a.aa) when confirming that the law targets the initial acquisition of the right of option.
FI.1998.0075 · vd (Art. 4 LMSD)
Seller Solidarily Liable for Transfer Tax Despite Buyer Agreement and Rejected Negligence Claim
This provision establishes the principle of joint and several liability for the mutation duty, which is the substantive issue regarding the appellant's liability.
FI.1998.0075 · vd (Art. 4 al. 1 LMSD)
Seller Solidarily Liable for Transfer Tax Despite Buyer Agreement and Rejected Negligence Claim
Cited in the reasoning to establish the principle of joint and several liability of the parties to the taxable act.
FI.1998.0075 · vd (Art. 4 al. 2 LMSD)
Seller Solidarily Liable for Transfer Tax Despite Buyer Agreement and Rejected Negligence Claim
Cited in the reasoning to establish the presumption that the acquirer is liable for the tax in the absence of a contrary agreement.
FI.1998.0075 · vd (Art. 4 al. 3 LMSD)
Seller Solidarily Liable for Transfer Tax Despite Buyer Agreement and Rejected Negligence Claim
Cited in the reasoning regarding the subrogation of the seller (appellant) to the rights conferred to the State by the legal mortgage.
FI.1997.0064 · vd (Art. 4 al. 1 LMSD)
Seller's Liability for Transfer Tax Despite Prescription Claim
This provision establishes the legal basis for joint and several liability between the parties to the taxable act, which was central to rejecting the appeal regarding prescription.
FI.1995.0045 · vd (art. 4 LMSD)
Seller's Solidary Liability for Pre-Bankruptcy Transfer Tax
This article establishes the solidarity for the payment of the mutation right, which is central to determining the obligations of the parties, although the court's ultimate finding regarding the debt being pre-bankruptcy (Art. 267 LP) is the main ground for the partial admission.
FI.1995.0045 · vd (art. 4 al. 1 LMSD)
Seller's Solidary Liability for Pre-Bankruptcy Transfer Tax
This article was used to define the subjects of the tax obligation and the effect of payment solidarity.