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641.4 STG CH-OW

Art. 23 Tax Act (StG)

Taxation of Natural Persons - Income Tax - Taxable Income - Immovable Property
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Art. 23 StG

1. **Subject to Taxation are the Income from Immovable Property, Particularly:**

a. all income from leasing, renting, usufruct, or other use;

b. the rental value of properties or parts of properties made available to the taxpayer for their own use based on ownership or a gratuitous right of use;

c. income from building right contracts;

d. income from the exploitation of water rights, gravel, sand, and other components of the soil.

2. The rental value referred to in paragraph 1 letter b is also subject to taxation if the property is rented or leased to a related person at a rent significantly deviating from the market value.

3. The governing council enacts the necessary implementing provisions for the uniform assessment of the imputed rental values of self-occupied non-agricultural properties or parts of properties. A schematic, formula-based evaluation of the imputed rental values may be provided. However, the following guidelines must be observed

a. the imputed rental value is to be set below 70 percent of the market value, considering the promotion of home ownership and private provision;

b. quality characteristics of the properties or parts thereof, which would significantly influence rent in the event of renting, must be adequately taken into account within the framework of a schematic, formula-based evaluation of the imputed rental values;

c. for properties or parts thereof that are self-occupied at the residence, the imputed rental value must also be determined considering the actual use.

4. For hardship cases, the governing council can provide a reduction in the imputed rental value of the primary residence.

← Art. 22b StG Tax Act (StG) - Subject Matter of the Act Art. 24 Tax Law →

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Court Decisions Applying This Provision (9)

VVGE.1976.77.Nr.49 · ow (Art. 23 lit. c StG)
Hotel Lease Proceeds Tax Neutrality at Inheritance
Cited as the basis for taxing capital gains of bookkeepers as income.
VVGE.1981.82.Nr.57 · ow (Art. 21 Abs. 1 in Verbindung mit Art. 23 Bst. c StG)
Capital Gains Tax on Business Assets Conversion
This provision is cited as the legal basis for taxing capital gains on all kinds of assets for those required to keep books.
VVGE.1981.82.Nr.57 · ow (Art. 23 Bst. c StG)
Capital Gains Tax on Business Assets Conversion
This provision is cited as the basis for taxing capital gains of bookkeepers on business assets.
VVGE.1999.00.Nr.15 · ow (Art. 23 Abs. 1 Bst. b StG)
Taxpayer's Property Underutilization Justifies Reduced Imputed Rental Value
This provision is the legal basis for considering the actual use of the property when determining the owner-occupied value, which was central to the decision regarding the claim for a reduction due to underutilization.
VVGE.1981.82.Nr.58 · ow (Art. 21 Abs. 1 in Verbindung mit Art. 23 Bst. c StG)
Mixed-Use Property Capital Gain Taxed as Business Income
Used to establish that capital gains of bookkeeping-obligated individuals from the sale of assets are subject to income tax.
VVGE.1981.82.Nr.58 · ow (Art. 23 Bst. c StG)
Mixed-Use Property Capital Gain Taxed as Business Income
Used to determine that capital gains are subject to income tax for bookkeeping-obligated individuals.
VVGE.1989.90.Nr.43 · ow (Art. 23 Abs. 1 Bst. a StG)
Tax Administrator's Role Valid; Self-Rental Value Calculation Method Established
Cited as the basis for taxing income from the rental of the small apartment.
VVGE.2001.02.Nr.10 · ow (Art. 23 Abs. 1 Bst. b StG)
Taxability of Imputed Rental Value of Unoccupied Second Homes
This article establishes the taxability of the rental value of property available for owner-occupation, which is the core legal basis for the decision.
VVGE.2007.08.Nr.33 · ow (Art. 23 Abs. 1 Bst. b StG)
Taxable Imputed Rental Value of Available Vacation Home
Used to determine that periods of vacancy for a second home must be taken into account for the calculation of the imputed rental value only if the property cannot actually be used during these periods.