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Art. 12 Loi sur les impôts communaux et paroissiaux (GKStG) - 6. Assiette de l'impôt
Les impôts des communes - L'impôt sur les mutations
Art. 12 GKStG - 6. Assiette de l'impôt · 6. Assiette de l'impôt
1. La commune fixe le taux d'imposition dans une loi formelle. Celui-ci s'élève à un maximum de deux pour cent.
2. La base d'évaluation est la valeur vénale du bien-fonds transféré.
3. Lors de l'achat, la valeur vénale est considérée comme étant le prix d'achat, incluant toutes les prestations supplémentaires de l'acquéreur. Si aucun prix d'achat n'est convenu ou si celui-ci est manifestement inférieur à la valeur vénale, l'impôt sur le transfert de propriété est prélevé sur la valeur vénale.
4. Lorsqu'un droit de superficie est transféré, les redevances superficielles périodiques que l'acquéreur doit prendre en charge doivent être déduites de la valeur vénale.
5. Pour les échanges de propriétés, la moitié de l'impôt est prélevée sur la valeur vénale de toutes les propriétés échangées plus la moitié de l'impôt sur une éventuelle soulte.
Décisions judiciaires appliquant cette disposition (12)
A 2022 22 · gr (Art. 12 Abs. 2 GKStG)
Tax Basis for Real Estate Transfer Tax on Share Acquisition Versus Official Valuation
The court determined the basis for the property transfer tax, ruling that the agreed (implicit) purchase price must be used as the market value, implicitly relying on this provision defining the basis as market value.
A 2022 22 · gr (Art. 12 Abs. 3 GKStG)
Tax Basis for Real Estate Transfer Tax on Share Acquisition Versus Official Valuation
The court implicitly relied on this provision when deciding that the municipality failed to prove that the higher value determined by the AIB report corresponded to the market value, thus upholding the agreed price over the official valuation.
A 2022 6 · gr (Art. 12 Abs. 2 GKStG)
Property Transfer Tax on Acquisition of Real Estate Company Share
The court used this provision to confirm that the property tax is levied on the market value of the transferred real estate.
A 2021 40 · gr (Art. 12 Abs. 1 GKStG)
Taxability of Chain Transaction Property Transfer
Cited in the reasoning (Erwägung 3.1) regarding municipal competence for setting tax rates, but not explicitly in the final orders.
A 2020 3 · gr (Art. 12 Abs. 1 und 2 GKStG)
Share Sale Taxable as Property Transfer Despite Valuation Dispute
Cited to establish the 2% tax rate on the real value of the transferred property for real estate transfer tax purposes.
PVG 2021 10 · gr (Art. 12 Abs. 2 GKStG)
Property Transfer Tax Valuation Dispute: Purchase Price Versus Assessed Value
The court ruled that the publicly notarized purchase price is the basis for taxation, which, under this provision, serves as the deemed fair market value in a transaction between independent parties.
PVG 2021 4 · gr (Art. 12 Abs. 2 GKStG)
Transfer Tax on Accessories vs. Integral Components in Property Purchase
Cited as the basis for the calculation of the real estate transfer tax being the value of the property, which justifies overruling the tax applied to accessories.
A 2021 12 · gr (Art. 12 Abs. 3 GKStG)
Municipal Real Estate Transfer Tax Based on Official Valuation Overturned in Favor of Purchase Price
This provision regarding the tax base when the purchase price is obviously below market value is the central rule whose application (or lack thereof) led to the judgment on the merits.
A 2020 5 · gr (Art. 12 Abs. 2 GKStG)
Real Estate Transfer Tax on Property vs. Movable Assets
Cited in the reasoning as the basis for the tax assessment being the traffic value of the transferred property, which the court ultimately restricted to real estate values.
A 2020 5 · gr (Art. 12 Abs. 3 GKStG)
Real Estate Transfer Tax on Property vs. Movable Assets
Cited in the reasoning to establish that the purchase price is the basis for valuation, but the court ultimately excluded the part related to 'Zugehör'.
A 2016 19 · gr (Art. 12 GKStG)
Real Estate Transfer Tax Valuation Dispute
Cited as the legal basis for determining the basis of assessment for the transfer tax, with subsections 2 and 3 being central to the dispute over the property's fair market value.
A 2011 25 · gr (Art. 12 GKStG)
Property Transfer Tax on Economic Control vs. Legal Transfer
Cited to show municipal competence regarding setting the tax rate up to the maximum rate.