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641.4 STG CH-OW

Art. 308 Tax Act (StG) - Capital Gains Taxes on Real Estate

Final Provisions - Transitional and Final Provisions for the Amendment of September 21, 2000
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 308 StG - Capital Gains Taxes on Real Estate · Capital Gains Taxes on Real Estate

1. Capital gains taxes on real estate are levied according to new law if the transfer of ownership occurs after January 1, 2001.

2. In the case of disposals that have led to a tax deferral or tax exemption only under previous law, the calculation of the gain based on the duration of ownership shall refer to the earlier disposal.

3. In the event of replacement acquisition in another canton pursuant to Art. 145 letters d and e of this law, the gain is not taxed if the other canton recognizes a corresponding deferral arrangement and offers reciprocity.

← Art. 307 StG - Tax Return for Transition Period 1999/2000 Tax Act (StG) - Subject Matter of the Act Art. 309 StG →

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Court Decisions Applying This Provision (1)

VVGE.2001.02.Nr.32 · ow (Art. 308 Abs. 1 StG)
Property Gains Tax: Deductibility of Value-Increasing Expenditures Despite Use of Old Official Valuation
Determines that property gains tax is levied according to the new law if the transfer of ownership occurs after January 1, 2001.