720.200 GKSTGLIMPCC

CH-GR

Art. 8 Loi sur les impôts communaux et paroissiaux (GKStG) - 2. Définition du terme de transfert de propriété

Les impôts des communes - L'impôt sur les mutations

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Art. 8 GKStG · 2. Définition du terme de transfert de propriété

1. Est considérée comme transmission de propriété tout transfert de la maîtrise effective et économique sur un bien immobilier.

2. Est notamment considérée comme transmission économique de propriété

a) l'exercice du droit de substitution résultant d'un contrat de vente ou de promesse de vente, lorsqu'un transfert de propriété a lieu ;

b) le transfert de droits de participation dans une société immobilière, si cela permet à l'acquéreur, seul ou avec son conjoint et ses enfants mineurs, d'obtenir la majorité des voix ;

c) la charge onéreuse de biens immobiliers avec des servitudes de droit privé ou des restrictions de propriété de droit public, lorsque celles-ci affectent de façon durable et substantielle la valeur d'aliénation des biens ;

d) l'octroi d'un droit de superficie moyennant une compensation unique.

3. L'apport d'un bien immobilier dans une société de personnes est soumis à l'impôt sur la transmission de propriété uniquement dans la mesure où le droit économique change.

← Art. 7 GKStG Loi sur les impôts communaux et paroissiaux (GKStG) - Objet de la loi Art. 9 GKStG →

Décisions judiciaires appliquant cette disposition (19)

A 2023 5 · gr (Art. 10 Abs. 1 i.V.m. Art. 8 Abs. 3 GKStG)

Real Estate Transfer Tax on Simple Partnership Buyout

Cited as the combined legal basis under which the relevant property transfer tax was correctly assessed against the appellant.

A 2023 5 · gr (Art. 8 Abs. 1 GKStG)

Real Estate Transfer Tax on Simple Partnership Buyout

Cited in the reasoning as the basis for defining a taxable property transfer (handänderung) as any transfer of actual and economic power over a property, which forms the substantive basis for the verdict.

A 2023 5 · gr (Art. 8 Abs. 3 GKStG)

Real Estate Transfer Tax on Simple Partnership Buyout

Cited as the legal basis for reducing the transfer tax proportional to the pre-existing ownership share, which was applied in the calculation upheld by the final decision.

A 2022 6 · gr (Art. 8 Abs. 2 lit. b GKStG)

Property Transfer Tax on Acquisition of Real Estate Company Share

The court applied this provision to define the economic transfer through the transfer of participation rights in a real estate company.

A 2021 40 · gr (Art. 8 Abs. 1 GKStG)

Taxability of Chain Transaction Property Transfer

Cited to define what constitutes a 'transfer' (Handänderung) subject to the transfer tax (i.e., transfer of actual and economic power of disposal).

A 2021 40 · gr (Art. 8 Abs. 2 GKStG)

Taxability of Chain Transaction Property Transfer

Cited in the context of listing specific circumstances subject to economic consideration for transfer tax purposes.

A 2021 40 · gr (Art. 8 Abs. 3 GKStG)

Taxability of Chain Transaction Property Transfer

Cited in the context of provisions related to tax exemptions for contributions of real estate to partnerships.

A 2020 3 · gr (Art. 8 Abs. 2 lit. b GKStG)

Share Sale Taxable as Property Transfer Despite Valuation Dispute

Cited as the legal basis defining what constitutes a taxable economic transfer concerning participation rights in a real estate company.

PVG 2021 7 · gr (Art. 10 Abs. 1 i.V.m. Art. 8 Abs. 2 lit. b GKStG)

Real Estate Transfer Tax on Acquisition of Majority Shareholding via Bearer Shares

This provision was cited as the legal basis for correctly assessing the real estate transfer tax upon the finding of an economically relevant transfer.

A 2021 13 · gr (Art. 10 Abs. 1 i.V.m. Art. 8 Abs. 2 lit. b GKStG)

Pre-emptive Purchase as Taxable Economic Transfer

The court confirmed the assessment of the property transfer tax against the appellant based on the existence of a relevant economic transfer of property rights.

PVG 2018 19 · gr (Art. 8 Abs. 1 GKStG)

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

Cited as the definition of 'transfer' (Handänderung) as any transfer of actual and economic control over a property.

PVG 2018 19 · gr (Art. 8 Abs. 2 lit. b GKStG)

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

Cited in the context of explaining the legislative distinction between the acquisition of shares in a real estate company versus a non-real estate company.

PVG 2018 20 · gr (Art. 8 Abs. 3 GKStG)

Property Transfer Tax on Partnership to Corporation Transfer Lacking Unified Economic Control

Cited to support the argument that the different treatment of partnerships versus legal entities regarding economic continuity affects taxation.

PVG 2015 11 · gr (art. 8 cpv. 2 lett. b LImpCC)

Transfer of Property to Corporation with Same Shareholders Not Taxable Transfer

This provision regarding real estate companies is mentioned as the condition under which the property transfer tax would become due in the future if the economic disposal power over the immovable property changed.

A 2015 17 · gr (Art. 8 Abs. 2 lit. b GKStG)

Taxpayer v. Municipality Regarding Transfer Tax on Corporate Share Acquisition

The court ruled that the facts of the case do not fall under this specific provision, leading to the cancellation of the tax liability.