Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
641.4 STG CH-OW

Art. 151 Tax Act (StG) - Purchase Price

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. 151 StG - Purchase Price · Purchase Price

1. The purchase price is considered to be the acquisition price, including all additional services provided by the purchaser.

2. However, the acquisition price is not decisive if the property was acquired through a tax-deferred sale. In such cases, the acquisition price that was applied during the last transaction triggering taxes is decisive.

3. If an agricultural or forestry property was transferred from the business assets to the private assets, the book value relevant for tax purposes at the time of the transfer, increased by any recaptured depreciation, is deemed to be the acquisition price.

← Art. 150 StG Tax Act (StG) - Subject Matter of the Act Art. 152 StG - Creditable Expenses →

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 →

Court Decisions Applying This Provision (2)

VVGE.2001.02.Nr.32 · ow (Art. 151 Abs. 2 StG)
Property Gains Tax: Deductibility of Value-Increasing Expenditures Despite Use of Old Official Valuation
Used to determine the acquisition costs based on the officially determined market value of the property 20 years prior.
VVGE.1999.00.Nr.20 · ow (Art. 151 Abs. 2 StG)
Acquisition Price for Old Property Sales: Market Value Prevails Over Unproven Higher Prices
This provision determines the acquisition price based on the officially determined market value of the property 20 years prior, if the acquisition occurred more than 20 years ago and no higher acquisition price is proven. It is directly applied to calculate the property gains tax.