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II 2018 48 • VG SZ II 2018 48 Generato dall'IA

Partnership Property Used as Private Housing Not Subject to Real Estate Gain Tax

Numero d'incarto II 2018 48
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

Taxpayers challenged the assessment of a real estate gain tax levied on the sale of commercial property, arguing that the property qualified as a private asset due to its long-term use for private housing, despite being technically owned by a partnership; the court reasoned that the property's primary and long-standing use for housing by the partners, rather than its legal classification or minor commercial use, determined its character as a private asset for the purpose of the gain tax, thus upholding the decision that no real estate gain tax was due on the transaction.

Regesto Legislator

Generato dall'IA

Partnership Property Used as Private Housing Not Subject to Real Estate Gain Tax: Taxpayers challenged the assessment of a real estate gain tax levied on the sale of commercial property, arguing that the property qualified as a private asset due to its long-term use for private housing, despite being technically owned by a partnership; the court reasoned that the property's primary and long-standing use for housing by the partners, rather than its legal classification or minor commercial use, determined its character as a private asset for the purpose of the gain tax, thus upholding the decision that no real estate gain tax was due on the transaction.

Parole chiave

Generato dall'IA
proprietà privata beni immobili imposta reale imposta immobiliare tassazioni fiscali uso commerciale
Generato dall'IA
II 2022 57
Taxation of Real Estate Profit as Business Income
II 2021 54
Taxpayer Appeal Dismissed: Disallowed Acquisition Costs for Property Sale
II 2015 49
Taxation of Real Estate Retained During Business Transfer to Corporation
II 2021 126
Taxpayers v. Tax Authority: Capital Gain from Isolated Sale of Immovable Property
II 2015 57
Real Estate Qualification for Income and Wealth Tax

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Testo completo

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\n\n| | | |\n II 2018 48 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 12. Februar 2019 |\n \n\n

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\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.iur. Frank Lampert, Richter Monica Huber-Landolt, Richterin |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.A.________ und B.A.________, \n Beschwerdeführer, \n vertreten durch Rechtsanwalt …, |\n \n|\n |\n gegen |\n

\n|\n |\n Kantonale Verwaltung für die direkte Bundessteuer, \n Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanz, |\n

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