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JK 01 128 • KG LU JK 01 128 AI generated

Cadastral Value vs. Contract Price in Real Estate Transfer Fee Calculation

Case Number JK 01 128
Court / Authority
Jurisdiction Switzerland · Canton of Lucerne (CH-LU)
Decision Date
Outcome Partially Allowed
Court Costs Borne by appellant
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The court addressed a dispute over the basis for calculating real estate transfer fees where the official cadastral value exceeded the contract price, affirming that under relevant legislation, the cadastral value may be used as the basis for calculating land registry fees even when it is higher than the actual transaction value, as the fee structure blends a charge for registration with an indirect tax. Consequently, the court partially upheld the appeal, nullifying the original fee assessments and instructing the registry office to recalculate the fees based on the newly revised cadastral values for one transaction and the higher contract sum for the other, where the cadastral value was lower than the sale price.

Legislator headnote

Official

§ 23 Abs. 2 GBG. Bei der Berechnung der Grundbuchgebühren darf auf den Katasterwert abgestellt werden, wenn dieser höher ist als der Verkehrswert. | Beurkundungsrecht

Keywords

AI generated
real estate transfer land charge legal fees price of land real contract value in dispute

Cited Legislation

AI generated
§ 23 Abs. 2 GBG
This provision is part of the grounds for the court's reasoning regarding the nature of the fee as a mixed tax, although it is not the direct basis for the final order to overturn the decisions.
§ 23 Abs. 3 GBG
This provision dictates that the contract sum (purchase price) must be used if it is higher than the cadastral value, which was the basis for the decision regarding the first bill.
§ 154 Abs. 2 VRG
Applied to justify taking into account the newly established cadastral value for the fee recalculation for the second bill.
§ 131 Abs. 1 VRG
Mentioned in relation to the non-finality of the administrative fee assessment being overturned.
§ 140 Abs. 2 VRG
Used to confirm the jurisdiction of the land registry office to recalculate the fee for the second bill.
§ 20 Abs. 1 VRG
Cited as the procedural basis for summoning the interested party (Beigeladene) and for ensuring legal hearing (rechtliches Gehör).
§ 200 VRG
Used to determine the division of the official costs in the final order.
§ 201 Abs. 2 VRG
Used to deny legal costs/compensation to the appellant.

Cited Case Law

AI generated
BGE 82 I 286
BGE 120 Ia 266
AI generated
A 01 225
Real Estate Transfer Tax Valuation Dispute: Cadastral Value Versus Sale Price
A 05 219 1
Cadastral Value Confirmed Over Purchase Price for Real Estate Transfer Tax Calculation
A 06 10
Real Estate Transfer Tax Calculation Based on Cadastral Value Despite Lower Related-Party Purchase Price
JK 99 312
Cadastral Value as Minimum Basis for Land Registry Fee Calculation Upheld
A 05 219 2
Cadastral Value vs. Purchase Price in Property Transfer Tax Calculation

Key legal questions extracted by Legislator

AI generated
§ 23 Abs. 2 GBG

This provision is part of the grounds for the court's reasoning regarding the nature of the fee as a mixed tax, although it is not the direct basis for the final order to overturn the decisions.

§ 23 Abs. 3 GBG

This provision dictates that the contract sum (purchase price) must be used if it is higher than the cadastral value, which was the basis for the decision regarding the first bill.

§ 154 Abs. 2 VRG

Applied to justify taking into account the newly established cadastral value for the fee recalculation for the second bill.

§ 131 Abs. 1 VRG

Mentioned in relation to the non-finality of the administrative fee assessment being overturned.

§ 140 Abs. 2 VRG

Used to confirm the jurisdiction of the land registry office to recalculate the fee for the second bill.

§ 20 Abs. 1 VRG

Cited as the procedural basis for summoning the interested party (Beigeladene) and for ensuring legal hearing (rechtliches Gehör).

§ 200 VRG

Used to determine the division of the official costs in the final order.

§ 201 Abs. 2 VRG

Used to deny legal costs/compensation to the appellant.

§ 23 Abs. 8 GBG

Cited to establish that the interested party is jointly liable for the fee.

Art. 1. § 23 Abs. 2 GBG

The first part of the order concerning the annulment of both fee assessments.

Art. 2. § 200 VRG

The second part of the order dealing with the allocation of official costs.

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Full text

Rechtsprechung Luzern

Instanz: · Obergericht

Abteilung: · Justizkommission

Rechtsgebiet: · Beurkundungsrecht

Entscheiddatum: · 21.06.2005

Fallnummer: · JK 01 128

LGVE:

Leitsatz: · § 23 Abs. 2 GBG. Bei der Berechnung der Grundbuchgebühren darf auf den Katasterwert abgestellt werden, wenn dieser höher ist als der Verkehrswert.

Rechtskraft: · Diese Entscheidung ist rechtskräftig.