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II 2021 45 • VG SZ II 2021 45 Generato dall'IA

Tax on Liquidation Gain Real Estate Valuation Dispute

Numero d'incarto II 2021 45
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

The dispute concerns the income and wealth tax for the year 2014, specifically the special tax on a liquidation gain realized through the transfer of real estate assets. Taxpayers sought to use the acquisition cost as the transfer value for the property in the liquidation, which would result in a lower taxable gain. The court reasoned that the governing tax law mandates the use of the real market value at the time of transfer as the basis for calculating the liquidation gain, which must be determined based on the property's value at the time of transfer, rather than the historical acquisition cost.

Regesto Legislator

Ufficiale

Einkommens- und Vermögenssteuer (Sondersteuer 2014 auf Liquidationsgewinn: Überführungswert von Liegenschaften; 2. Rechtsgang im Verfahren II 2019 69) | Einkommens- und Vermögenssteuer

Parole chiave

Generato dall'IA
valore fiscale diritto di mutazione liquidazione di fondi imposta sulla sostanza reddito della sostanza sostanza immobiliare
Generato dall'IA
II 2019 22
Deductibility of Capital Gains Tax and Federal Direct Tax on Sale of Commercial Real Estate
II 2015 49
Taxation of Real Estate Retained During Business Transfer to Corporation
II 2019 61
Taxation of Foreign Capital Gains on Real Estate Sales
II 2023 79
Taxpayer Challenge to Imputed Income from Below-Market Property Transfer
II 2021 126
Taxpayers v. Tax Authority: Capital Gain from Isolated Sale of Immovable Property

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Testo completo

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\n\n| | | |\n II 2021 45 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 7. Mai 2021 |\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 lic.iur. Karl Gasser, Richter |\n \n|\n |\n MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

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|\n Parteien |\n A.________ und B.________, \n Beschwerdeführer, \n vertreten durch C.________, dipl. Steuerexperte, und \n D.________, Rechtsanwalt, c/o E.________, |\n

\n|\n |\n gegen |\n

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

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|\n Gegenstand |\n Einkommensund Vermögenssteuer (Sondersteuer 2014 auf Liquidationsgewinn: Überführungswert von Liegenschaften; 2. Rechtsgang im Verfahren II 2019 69) |\n

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