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641.4 STG CH-OW

Art. 161 Tax Act (StG) - Periodic Payments

Property Taxes (Real Estate Capital Gains and Transfer Taxes) - Transfer Tax - Tax Assessment
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Art. 161 StG - Periodic Payments · Periodic Payments

1. Basis for Assessment of the Property Transfer Tax for Agreed Periodic Payments is their Present Value.

2. The Cantonal Council regulates the details by ordinance.

← Art. 160 StG Tax Act (StG) - Subject Matter of the Act Art. 162 StG - Tax Rate →

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Court Decisions Applying This Provision (2)

VVGE.1981.82.Nr.9 · ow (Art. 161 StG)
Taxpayer's Access to Confidential Tax Documents Limited by State Interest
This article governs the right of the taxpayer to inspect their tax files, outlining the conditions and limitations under which this right can be exercised.
VVGE.1991.92.Nr.55 · ow (Art. 161 StG)
Taxpayer's Procedural Violation Claims Denied in Revision Due to Late Submission
Cited as the provision allowing the taxpayer access to the files, relevant to the right to be heard, which was discussed in the context of the ordinary procedure.