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643.1 HGLDM CH-VS

Art. 10 Act on Property Transfer Tax (LDM) - Tax Subject

Tax Liability
Open official source Full Act (44 Articles) Machine-readable Markdown (.md)

Art. 10 HG · Tax Subject

1. The taxpayer is the acquirer or the pledge owner.

2. The contracting parties are jointly liable for the payment of the tax.

← Art. 9 CC Act on Property Transfer Tax (LDM) - Tax Sovereignty - State Art. 11 HG →

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Court Decisions Applying This Provision (1)

C3 18 36 · vs (Art. 10 Abs. 2 HG)
Land Registry Fees Enforcement Against Obligor
Cited in the reasoning that establishes the basis for joint and several liability for transfer taxes, which underpins the definitive ground for granting execution relief.