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641.4 STG CH-OW

Art. 53 Tax Act (StG)

**Taxation of Natural Persons - Wealth Tax - Deduction of Debts**
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 53 StG

1. Proven debts for which the taxpayers are solely liable are fully deductible, while other debts, such as solidarity and guarantor debts, are only deductible to the extent that they must be borne by the taxpayers.

2. ...

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Court Decisions Applying This Provision (2)

VVGE.1981.82.Nr.59 · ow (Art. 53 Abs. 2 StG)
Publicly Notarized Purchase Price Not Conclusive for Property Gains Tax
This article defines the acquisition costs, including the purchase price registered in the land register, which is used to determine the capital gain for property gains tax.
VVGE.1997.98.Nr.14 · ow (Art. 53 Abs. 1 StG)
Federal Taxes as Deductible Debts
This provision allows for the deduction of proven debts when calculating net wealth, which was applied to allow the deduction of federal taxes owed for the period before the assessment date.