811.1
STG
CH-SG
CH-SG
Art. 136 Loi fiscale (StG) - c) Coûts d'acquisition 1. Prix d'acquisition
DEUXIÈME PARTIE : IMPÔTS D'ÉTAT - Quatrième Section : Impôt sur le Gain Immobilier
Art. 136 StG · c) Coûts d'acquisition 1. Prix d'acquisition
1. Le prix d'acquisition est considéré comme le prix d'achat indiqué par les documents du registre foncier avec toutes les autres prestations de l'acquéreur ou le prix inférieur effectivement payé.
2. En l'absence de prix d'achat, le prix d'acquisition est déterminé d'après la valeur vénale au moment de l'acquisition.
3. En cas d'acquisition par un créancier gagiste ou un garant du gage ayant acquis le bien immobilier dans le cadre d'une procédure de réalisation forcée, les pertes subies sont considérées comme partie intégrante du prix d'acquisition.
4. En cas d'acquisition dans le cadre d'un changement de propriété avec report d'imposition, le prix d'acquisition pertinent est celui de la dernière cession qui n'a pas entraîné ou n'aurait pas entraîné de report d'imposition.
5. Les prestations pour lesquelles une fraude fiscale a été commise, et qui ne peuvent plus être sanctionnées, ne sont pas prises en compte.
Décisions judiciaires appliquant cette disposition (25)
B.2025.14 · sg (Art. 136 Abs. 1 StG)
Appeal Dismissed Regarding Real Estate Gains Tax on Commission and Value-Increasing Expenditures
Cited in the background discussion defining the acquisition costs.
B.2024.208 · sg (Art. 136 Abs. 1 StG)
Taxpayer Dispute Over Actual vs. Documented Property Acquisition Cost for Capital Gains Assessment
Used to justify basing the calculation of the taxable capital gain on the actually paid purchase price.
B.2024.136 · sg (Art. 136 Abs. 1 StG)
Property Gains Tax: Applicable Acquisition Value Replacement and Holding Period Reduction
Cited as part of the legal context defining the acquisition price.
I.1.2023.209 · sg (Art. 136 Abs. 2 StG)
Tax Authority Dispute Over Property Acquisition Cost Basis and Economic Obsolescence
This provision (though only Art. 136 Abs. 1 is extensively discussed in the reasoning regarding acquisition costs) governs the acquisition price calculation, which is central to the revised assessment in Order 2.
B.2023.265 · sg (Art. 136 f. StG)
Taxpayer Appeal on Property Gains Tax Calculation and Net Value Comparison Method
Cited as the basis for deductible investment costs, relevant to the dispute over eligible expenses.
B.2024.30 · sg (Art. 136 Abs. 1 StG)
Capital Gains Tax Dispute: Qualification of Renovation Costs
This article defines the acquisition cost used in the calculation of the real estate profit.
B.2023.245 · sg (Art. 136 Abs. 1 StG)
Property Gains Tax Assessment: Acquisition Price, Deductible Expenditures, and Inheritance-Linked Transfer Value
Cited in the introduction as the provision defining the acquisition price, relevant to the overall tax calculation confirmed in the decision.
I.1.2022.68 · sg (Art. 136 Abs. 1 StG)
Capital Gains Tax Basis for Staged Business-to-Private Asset Conversion
This provision was implicitly used to determine the acquisition price based on the value at the time of the last relevant transfer (as modified by Abs. 4).
I.1.2022.68 · sg (Art. 136 Abs. 4 StG)
Capital Gains Tax Basis for Staged Business-to-Private Asset Conversion
This provision was cited as the basis for treating the withdrawal from business assets as the last transfer without tax deferral, which determined the relevant acquisition price.
I.1.2022.68 · sg (Art. 136 Abs. 1 StG)
Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers
Cited in the reasoning section as the basis for the acquisition cost calculation, which the court applies to determine the base value from the undisputed prior tax assessments.
I.1.2022.68 · sg (Art. 136 Abs. 2 StG)
Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers
Cited to define how the acquisition price is determined when no purchase price is available (by market value at the time of acquisition).
I.1.2022.68 · sg (Art. 136 Abs. 3 StG)
Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers
Cited regarding the acquisition price determination in cases of acquisition through foreclosure/creditor sale.
I.1.2022.68 · sg (Art. 136 Abs. 4 StG)
Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers
Cited to determine that the acquisition price is based on the last transfer that did not grant a tax deferral, as the prior transfers were tax-deferred.
I.1.2022.68 · sg (Art. 136 Abs. 5 StG)
Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers
Cited regarding acquisition costs not being recognized if they relate to tax evasion.
I.1.2020.130 · sg (Art. 136 Abs. 1 StG)
Real Estate Gains Tax Allocation Based on Official Valuation After Partial Sale
Cited in the reasoning to establish what constitutes the acquisition cost when calculating the capital gain, which indirectly supports the outcome of the case.