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642.11 LI CH-VD

Art. 82 Act on Direct Cantonal Taxes (LI) - Luck [1]

Part II, Title VI, Chapter II
Open official source Full Act (312 Articles) Machine-readable Markdown (.md)

Art. 82 LI - Luck [1] · Luck [1]

1. Taxable wealth is determined according to its state at the end of the tax period or the period of tax liability.

2. Business wealth is determined according to the result of the last financial year closed during the tax period.

3. Wealth tax is levied only proportionally

a. when the period of tax liability is less than one year, subject to Article 8, paragraphs 3 and 6;

b. for wealth devolved by succession.

4. …

5. …

← Art. 81 LI - Children [ 1 ] Act on Direct Cantonal Taxes (LI) - Purpose of the Law Art. 83 LI - For Separately Taxed Income [3] →

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Court Decisions Applying This Provision (3)

FI.2007.0117 · vd (art. 82 LI)
Real Estate Developer Capital Gains Taxation Appeal
This cantonal tax article, concerning the special taxation of capital gains, was cited in the context of the decision being confirmed, although the court heavily relied on the federal standard (Art. 218 LIFD) during its reasoning.
FI.2005.0197 · vd (art. 82 LI)
Real Estate Developer Capital Gains Tax Assessment Appeal
The gain realized in the calculation gap is subject to special taxation under this article for cantonal and communal tax, as confirmed by the rejection of the appeal.
FI.2006.0002 · vd (Art. 82 al. 1 LI)
Taxpayer Appeal Regarding Imputed Rental Value and Property Valuation for 2003 Tax Period
Cited in the reasoning regarding the determination date for taxable wealth (end of the fiscal period).