720.200
GKSTGLIMPCC
CH-GR
CH-GR
Art. 8 Act on Municipal and Church Taxes (GKStG) - 2. Transfer of Ownership Definition
**Municipal Taxes - Property Transfer Tax**
Art. 8 GKStG · 2. Transfer of Ownership Definition
1. A transfer of ownership is defined as any transfer of actual and economic control over a property.
2. Economic transfer of ownership particularly includes
a) the exercise of a substitution right from a purchase or purchase option agreement when a transfer of ownership occurs;
b) the transfer of participation rights in a real estate company, if this results in the acquirer obtaining a majority of votes, either alone or together with his/her spouse and minor children;
c) the encumbrance of properties with private law servitudes or public law ownership restrictions for consideration, if these permanently and significantly impair the market value of the properties;
d) the granting of a building right for a one-time compensation.
3. The contribution of a property to a partnership is subject to the transfer tax only to the extent that the economic entitlement changes.
Court Decisions Applying This Provision (19)
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.
A 2023 5 · gr (Art. 8 Abs. 1 GKStG)
Real Estate Transfer Tax on Simple Partnership Buyout
Cited in the reasoning as the basis for defining a taxable property transfer (handänderung) as any transfer of actual and economic power over a property, which forms the substantive basis for the verdict.
A 2023 5 · gr (Art. 8 Abs. 3 GKStG)
Real Estate Transfer Tax on Simple Partnership Buyout
Cited as the legal basis for reducing the transfer tax proportional to the pre-existing ownership share, which was applied in the calculation upheld by the final decision.
A 2022 6 · gr (Art. 8 Abs. 2 lit. b GKStG)
Property Transfer Tax on Acquisition of Real Estate Company Share
The court applied this provision to define the economic transfer through the transfer of participation rights in a real estate company.
A 2021 40 · gr (Art. 8 Abs. 1 GKStG)
Taxability of Chain Transaction Property Transfer
Cited to define what constitutes a 'transfer' (Handänderung) subject to the transfer tax (i.e., transfer of actual and economic power of disposal).
A 2021 40 · gr (Art. 8 Abs. 2 GKStG)
Taxability of Chain Transaction Property Transfer
Cited in the context of listing specific circumstances subject to economic consideration for transfer tax purposes.
A 2021 40 · gr (Art. 8 Abs. 3 GKStG)
Taxability of Chain Transaction Property Transfer
Cited in the context of provisions related to tax exemptions for contributions of real estate to partnerships.
A 2020 3 · gr (Art. 8 Abs. 2 lit. b GKStG)
Share Sale Taxable as Property Transfer Despite Valuation Dispute
Cited as the legal basis defining what constitutes a taxable economic transfer concerning participation rights in a real estate company.
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.
PVG 2018 19 · gr (Art. 8 Abs. 1 GKStG)
Real Estate Transfer Tax on Corporate Property Transfer Without Change in Economic Control
Cited as the definition of 'transfer' (Handänderung) as any transfer of actual and economic control over a property.
PVG 2018 19 · gr (Art. 8 Abs. 2 lit. b GKStG)
Real Estate Transfer Tax on Corporate Property Transfer Without Change in Economic Control
Cited in the context of explaining the legislative distinction between the acquisition of shares in a real estate company versus a non-real estate company.
PVG 2018 20 · gr (Art. 8 Abs. 3 GKStG)
Property Transfer Tax on Partnership to Corporation Transfer Lacking Unified Economic Control
Cited to support the argument that the different treatment of partnerships versus legal entities regarding economic continuity affects taxation.
PVG 2015 11 · gr (art. 8 cpv. 2 lett. b LImpCC)
Transfer of Property to Corporation with Same Shareholders Not Taxable Transfer
This provision regarding real estate companies is mentioned as the condition under which the property transfer tax would become due in the future if the economic disposal power over the immovable property changed.
A 2015 17 · gr (Art. 8 Abs. 2 lit. b GKStG)
Taxpayer v. Municipality Regarding Transfer Tax on Corporate Share Acquisition
The court ruled that the facts of the case do not fall under this specific provision, leading to the cancellation of the tax liability.