Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
641.11 STGLI CH-JU

Art. 92 Tax Law (TL)

6. Finances, Royal Prerogatives » 64. Taxes and Duties » 641. Direct Taxes of the State and Municipalities
Open official source Full Act (297 Articles) Machine-readable Markdown (.md)

Art. 92 Tax Law (TL)

1 The difference between the cost price of the property and the proceeds from its alienation constitutes the real estate gain.

2 The cost price corresponds to the acquisition price increased by the expenses.

3 …

← Art. 91 Tax Law (TL) 6. Finances, **Royalties 64. Taxes and Duties 641. Direct Taxes of the State and Municipalities** Art. 93 Tax Law (TL) →

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →