661.11
STGLI
CH-BE
CH-BE
Art. 128 Legge fiscale (StG) - Oggetto dell'imposta
**Imposta sugli utili fondiari - Obbligo fiscale e oggetto dell'imposta - Disposizioni generali**
Art. 128 Legge fiscale (StG) - Oggetto dell'imposta · Oggetto dell'imposta
1. L'imposta sugli utili immobiliari si applica ai guadagni derivanti dalla cessione di un immobile o di una forza idrica, di parti di essi nonché di diritti su tali beni.
2. I guadagni inferiori a 5300 franchi sono esenti da imposta.
Decisioni giudiziarie che applicano questa disposizione (4)
100 2024 196 · be (Art. 128 Abs. 1 StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited as the general rule subjecting gains from property disposal to capital gains tax.
100 2023 23 · be (art. 128 al. 1 et 2 LI)
Divorcee's Transfer of Property Share with Mortgage Release Not Subject to Real Estate Gain Tax
Cited in the final order to confirm that no taxable real estate gain was realized by the respondent, based on the low transfer price.
100 2020 454 · be (Art. 128 Abs. 1 StG)
Architectural Firm v. Tax Appeals Commission: Real Estate Gains Tax vs. Ordinary Income Tax on Long-Term Property Sale
Cited as the general rule stating that gains from the alienation of real estate are subject to real estate gains tax.
100 2015 226 · be (Art. 128 Abs. 1 StG)
Taxpayer Entitled to Full Capital Gains Reduction Despite Intervening Gratuitous Transfers
Cited in the reasoning (but not the dispositive) defining the tax liability for gains from property disposal.