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641.4 STG CH-OW

Art. 157 Tax Act (StG)

Property Taxes (Real Estate Capital Gains and Transfer Taxes) - Real Estate Transfer Tax - Tax Offense
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 157 StG

1. A transfer tax is levied on the sale of real estate or shares in such properties.

2. The following are equated with real estate sales

a. Transactions that, with respect to the power of disposition over real estate, effectively and economically function as a sale (including, in particular, sale, exchange, contribution of real estate into a partnership, a corporation, or a cooperative, expropriation, forced sale, etc.);

b. Encumbrances on real estate with private-law servitudes or public-law ownership restrictions, provided that these permanently and substantially impair the unrestricted management or the market value of the real estate, and the encumbrance is made for consideration;

c. The paid transfer of a purchase right of real estate, the entry of third parties into a purchase contract, as well as a paid waiver of exercising such acquired rights on real estate.

3. In the case of an exchange, multiple transactions are involved. Each constitutes a sale.

← Art. 156 StG Tax Act (StG) - Subject Matter of the Act Art. 158 StC →

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Court Decisions Applying This Provision (3)

VVGE.1997.98.Nr.15 · ow (Art. 157 Abs. 2 Bst. b StG)
Lease Agreement for Stone Extraction Not Subject to Property Transfer Tax
The provision is cited as a condition that would need to be met for the imposition of a property transfer tax, which was not the case in the decision.
OGVE.2018.19.Nr.23 · ow (Art. 157 Abs. 1 StG)
Cooperative Share Transfer Not Taxable Real Estate Transfer
This article was deemed inapplicable because the transaction did not involve the transfer of a property or shares in it, meaning there was no 'property' to be transferred for the purpose of this tax.
OGVE.2018.19.Nr.23 · ow (Art. 157 Abs. 2 StG)
Cooperative Share Transfer Not Taxable Real Estate Transfer
This article was not applied because the court determined that the transaction did not constitute a 'economic transfer' of property as it lacked the necessary underlying 'property' as defined by law.