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720.200 GKSTGLIMPCC CH-GR

Art. 6 Act on Municipal and Church Taxes (GKStG) - Real Estate Capital Gains Tax

**1. The Taxes of Municipalities - Direct Taxes**
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Art. 6 GKStG - Real Estate Capital Gains Tax · Real Estate Capital Gains Tax

1. The municipality levies a capital gains tax on real estate equivalent to the cantonal tax.

2. The taxpayer, the taxable object, the tax rate, and the assessment of the tax are governed by the provisions of the cantonal tax law.

3. Loss offsetting and rate determination are limited to the municipal territory.

4. Assessment and tax collection are conducted together with the cantonal real estate capital gains tax by the Cantonal Tax Administration. The same applies to objections, appeals, and other decisions.

5. The municipality decides on requests for remission and administrative write-offs.

← Art. 5 GKStG - Faction Tax Act on Municipal and Church Taxes (GKStG) - Subject of the Act Art. 7 GKStG →

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Court Decisions Applying This Provision (6)

A 2023 20 · gr (Art. 6 des Gesetzes über die Gemeinde- und Kirchensteuern (GKStG))
Capital Gains Tax on Sale of Parking Spaces: Acquisition Cost Dispute
Cited in the reasoning section regarding the commune's imposition of the capital gains tax.
A 2018 37 · gr (Art. 6 Abs. 4 GKStG)
Former Owners Liable for Retroactive Utility Fees Based on Self-Declared Higher Property Value
Cited in the reasoning section regarding the separate nature of property gains tax assessment.
A 2017 18 · gr (Art. 6 GKStG)
Taxpayer Appeal Dismissed on Property Gains Tax Deduction for Partial Sale
Cited in reasoning regarding municipal taxation based on cantonal law, but not in the dispositive.
A 2016 53 · gr (Art. 6 GKStG i.V.m. Art. 45 ff. StG)
Taxable Proceeds for Real Estate Gains Tax: Uncompensated Right of Residence
Cited to establish that municipalities also levy a real estate gains tax equivalent to the cantonal tax.
A 2013 48 · gr (Art. 6 GKStG i.V.m. Art. 45 ff. StG)
Petitioner v. Tax Authority (Property Gains Tax Assessment Reassessment)
Cited to confirm that municipalities levy a capital gains tax equal to the cantonal tax.
PVG 2011 14 · gr (Art. 6 Abs. 4 GKStG)
Communal Real Estate Gains Tax Competence During Property Transfer
Cited, in conjunction with Art. 69a ABzStG, as the legal basis for the municipality's entitlement to assess the communal real estate gains tax and issue mortgage order rights for taxable events occurring before January 1, 2009.