CH-JU
Art. 97 Tax Law (TL)
Art. 97 Tax Law (TL)
1 Expenses are the costs inseparably linked to the acquisition or disposition and the costs that have contributed to the improvement or durable increase in the value of the property.
2 These include notably
a) transfer taxes, fees for deeds and auctions (cents per franc);
b) usual brokerage commissions and fees, as well as legal expenses related to the purchase or sale;
c) expenses that result in a durable increase in the value of the property, notably those related to new constructions, renovations, water, lighting and heating installations, road constructions, land improvements, and embankments, including voluntary contributions paid for this purpose to a public or private entity, after deducting insurance benefits and federal, cantonal, and municipal subsidies;
d) contributions imposed on property owners, notably contributions to the construction of roads, sidewalks, and pipelines;
e) the value of the taxpayer's personal work that increased the property's value, provided it was extinguished for income tax purposes;
f) indemnities paid for the establishment of a private law servitude or charge, or for a public law restriction limiting exploitation or reducing the market value of the property in a durable and significant manner, or for the suppression of such a right encumbering the property;
g) the determined value of future expenses if the taxpayer commits by contract to incur them in the near future after the disposition;
h) costs devoted to an unexecuted project specifically designed for the property and unfeasible elsewhere;
i) the contribution levied on the added value resulting from land planning measures.
3 Management and regular maintenance costs do not constitute expenses.
4 Expenses are generally established through supporting documentation. The Government determines by regulation the conditions under which an expert assessment may be admitted and the content thereof.