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641.4 STG CH-OW

Art. 45 Tax Act (StG) - Non-Agricultural Real Estate

Taxation of Natural Persons - Wealth Tax - Valuation - Real Estate
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Art. 45 StG - Non-Agricultural Real Estate · Non-Agricultural Real Estate

1. The basis for the calculation of the tax value of non-agricultural properties is the real or income value determined by the tax administration.

2. The government council issues the necessary implementing provisions for a uniform assessment of non-agricultural properties. A schematic, formula-based evaluation may be provided, whereby appropriate consideration must be given to the quality features of the properties that would significantly influence the purchase price in the event of a sale. The formula must be chosen such that the estimates at the upper end of the range do not exceed 90 percent of the effective market value.

3. If the tax value does not correspond to the actual conditions, it can be determined by means of an individual appraisal based on recognized principles of property valuation.

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← Art. 44 StG Tax Act (StG) - Subject Matter of the Act Art. 46 StG →

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Court Decisions Applying This Provision (3)

VVGE.2003.04.Nr.35 · ow (Art. 45 Abs. 2 StG)
Property Reassessment Upheld Due to Rezoning and Improved Status
This provision governs the determination of the tax value for non-agricultural, built-up properties, which was applied in this case.
VVGE.2003.04.Nr.35 · ow (Art. 45 Abs. 4 StG)
Property Reassessment Upheld Due to Rezoning and Improved Status
This provision applies to the tax value of non-agricultural, undeveloped properties outside the building zone, but was deemed inapplicable to the property in question.
VVGE.2011.13.Nr.46 · ow (Art. 45 Abs. 1 und 2 StG)
Bank Debt Waiver Taxable Income Based on Official Property Valuation
Determines the tax value of real estate as an average of its real and income value, which is relevant for calculating the value of the waived claim.