Art. 7 Loi sur les impôts communaux et paroissiaux (GKStG) - Impôt sur les mutations immobilières 1. Dispositions générales

A 2022 22 · gr (Art. 7 Abs. 2 GKStG)

Tax Basis for Real Estate Transfer Tax on Share Acquisition Versus Official Valuation

Cited as the basis defining the subject matter of the tax, which is relevant context for the underlying dispute about the tax assessment.

A 2022 6 · gr (Art. 7 Abs. 2 GKStG)

Property Transfer Tax on Acquisition of Real Estate Company Share

The court implicitly confirmed the application of this article as it found that the transfer of majority participation constituted a taxable economic transfer of real estate.

A 2021 40 · gr (Art. 7 Abs. 2 GKStG)

Taxability of Chain Transaction Property Transfer

Cited as the general provision establishing the municipality's right to levy a transfer tax upon property transfers.

A 2020 5 · gr (Art. 7 Abs. 1 und 2 GKStG)

Real Estate Transfer Tax on Property vs. Movable Assets

The core of the decision is based on interpreting Art. 7 Abs. 1 and 2 GKStG (along with Art. 12 Abs. 2 and 3 GKStG, which are cited in the reasoning to support the holding) to determine that the transfer of movable assets ('Zugehör') is not subject to real estate transfer tax when the basis is the value of the 'Grundstück' (property).

PVG 2018 19 · gr (Art. 7 ff. GKStG)

Real Estate Transfer Tax on Corporate Property Transfer Without Change in Economic Control

These articles of the Cantonal Law on Municipal and Church Taxes regulate the cantonal basis for the imposition of the property transfer tax.

A 2011 25 · gr (Art. 7 GKStG)

Property Transfer Tax on Economic Control vs. Legal Transfer

The court implicitly ruled against the application of this article for taxation because the conditions of Art. 8 GKStG were not met.