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641.4 STG CH-OW

Art. 143 Tax Act (StG) - Real Property

Property Taxes (Capital Gains and Property Transfer Taxes) - General Provisions
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 143 StG - Real Property · Real Property

**1. The following are considered real estate according to the subsequent provisions:**

a. the properties;

b. the independent and permanent rights registered in the land register;

c. the mines;

d. the co-ownership shares in real estate.

**2. For tax purposes, components according to Art. 642 of the Swiss Civil Code (ZGB) belong to the respective real estate, but not their accessories.**

← Art. 142 StG - Types of Property Taxes Tax Act (StG) - Subject Matter of the Act Art. 144 StG - Tax-Establishing Disposal →

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Court Decisions Applying This Provision (2)

VVGE.1987.88.Nr.52 · ow (Art. 143 StG)
Real Estate Transfer Tax Calculation for Building Rights with Variable Ground Rent
The court used this article to determine how to calculate the real estate transfer tax on periodic payments, specifically addressing the capitalization of these payments over time.
OGVE.Generalregister · ow (Art. 143 StG)
Municipality's Right to Assess Sewer and Water Connection Fees Based on Tax Value Affirmed
Used to discuss the tax object of the transfer tax and the taxation of economic transfers.