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720.200 GKSTGLIMPCC CH-GR

Art. 10 Act on Municipal and Church Taxes (GKStG) - 4. Tax Subject

The Taxes of Municipalities - Property Transfer Tax
Open official source Full Act (35 Articles) Machine-readable Markdown (.md)

Art. 10 GKStG · 4. Tax Subject

1. The acquirer of the property is subject to taxation.

2. In the exchange of properties, each contracting party is subject to taxation for the exchanged object acquired by them. Any additional payment is to be taxed by the acquirer of the more valuable property.

3. Divergent contractual agreements are taken into account, provided that the transferor is not subjectively tax-exempt.

← Art. 9 GKStG Act on Municipal and Church Taxes (GKStG) - Subject of the Act Art. 11 GKStG →

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Court Decisions Applying This Provision (7)

A 2023 5 · gr (Art. 10 Abs. 1 i.V.m. Art. 8 Abs. 3 GKStG)
Real Estate Transfer Tax on Simple Partnership Buyout
Cited as the combined legal basis under which the relevant property transfer tax was correctly assessed against the appellant.
PVG 2021 7 · gr (Art. 10 Abs. 1 i.V.m. Art. 8 Abs. 2 lit. b GKStG)
Real Estate Transfer Tax on Acquisition of Majority Shareholding via Bearer Shares
This provision was cited as the legal basis for correctly assessing the real estate transfer tax upon the finding of an economically relevant transfer.
A 2021 13 · gr (Art. 10 Abs. 1 i.V.m. Art. 8 Abs. 2 lit. b GKStG)
Pre-emptive Purchase as Taxable Economic Transfer
The court confirmed the assessment of the property transfer tax against the appellant based on the existence of a relevant economic transfer of property rights.
A 2018 24 · gr (Art. 10 Abs. 3 GKStG)
Municipality v. Corporation: Real Estate Transfer Tax on Restructuring
The court confirmed the assessment of the transfer tax based on this provision in the final order.
A 2018 34 · gr (Art. 10 Abs. 3 GKStG)
Corporate Shareholder Real Estate Transfer Tax Dispute
The court confirmed that the corresponding property transfer tax was levied on the appellant based on this provision, following the finding that a relevant economic transfer of property occurred.
A 2018 22 · gr (Art. 10 Abs. 3 GKStG)
Taxable Property Transfer Despite Shareholder Division
This provision was cited as the legal basis for assessing the transfer tax against the appellant.
A 2011 25 · gr (Art. 10 Abs. 1 GKStG)
Property Transfer Tax on Economic Control vs. Legal Transfer
This article defining the taxpayer is implicitly superseded by the finding that no taxable event occurred under Art. 8 GKStG.