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Art. 35 Cantonal Law on Land Use Planning (CLUP), of October 2, 1991 - Value Added Contribution
7 Public Works - Energy - Transportation and Communications - 70 Spatial Planning - 701 General Provisions - CHAPTER 2 Cantonal Provisions for Spatial Planning [13] Generalities Contents of the Master Plan Land Consolidation, Boundary Adjustment, Expropriation and Release of Easements [39] Compensation, Contribution and Compensation - Section 5
Art. 35 Cantonal Law on Land Use Planning (CLUP), of October 2, 1991 - Value Added Contribution · Value Added Contribution
[53] 1. The amount of the contribution is set at 30% of the capital gain.
2. The capital gain contribution is considered an expense in the calculation of real estate capital gains tax.
3. When calculating the tax, the amount used within a 5-year period for the acquisition of a replacement agricultural building intended for personal use is deducted from the increase in the value of the real estate. This period may be extended for valid reasons, particularly when a building permit procedure is ongoing.
Court Decisions Applying This Provision (1)
CDP.2014.27 · ne (Art. 35 al. 1 LCAT)
Municipality Appeal Regarding Property Value Appreciation Surcharge and Calculation Method
Cited in the reasoning section regarding the required 20% contribution rate on the plus-value.