Legislator Case Law & Legislation
02.03.26 • REB UR 02.03.26 AI generated

Self-Paid Commissions as Deductible Property Gains Tax Expense

Case Number 02.03.26
Court / Authority
Jurisdiction Switzerland · Canton of Uri (CH-UR)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The case concerns the calculation of property gains tax, specifically whether self-paid commissions constitute deductible expenses under Article 11(1)(c) of the Property Gains Tax Act, where the taxpayer did not enter into a brokerage agreement with a third party. The court ruled that self-paid commissions are not eligible as deductible expenditures for calculating the taxable property gain.

Legislator headnote

Official

Grundstückgewinnsteuer. Art. 11 Abs. 1 lit. c GStG. | Grundstückgewinnsteuer. Art. 11 Abs. 1 lit. c GStG. Eigenprovisionen sind nicht als Aufwendungen anrechenbar. In concreto wurde ein Mäklervertrag mit einem Dritten nicht abgeschlossen.

Keywords

AI generated
property tax taxation of capital gains deduction for property maintenance costs income from self-employment real estate transactions brokerage fee

Cited Legislation

AI generated
Art. 11 Abs. 1 lit. c GStG
Art. 11 Abs. 1 lit. c GStG.
AI generated

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Full text

Nr. 26 Grundstückgewinnsteuer. Art. 11 Abs. 1 lit. c GStG. Eigenprovisionen sind

nicht als Aufwendungen anrechenbar. In concreto wurde ein Mäklervertrag mit ei-

nem Dritten nicht abgeschlossen.

Obergericht, 26. Juli 2002, OG V 01 21