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641.4 STG CH-OW

Art. 150 Tax Act (StG)

Real Estate Taxes (Property Gain and Transaction Taxes) - Property Gain Tax - Tax Object - Investment Costs
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 150 StG

1. The acquisition cost consists of the purchase price and the value-enhancing eligible expenses.

2. Upon the disposal of a property for which the taxation was deferred in accordance with Art. 145, letters d and e of this law or a corresponding provision of another canton at the time of acquisition, construction, or improvement, the reinvested deferred gain shall be deducted from the acquisition cost.

3. ...

← Art. 149 StG Tax Act (StG) - Subject Matter of the Act Art. 151 StG - Purchase Price →

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