661.11 STGLI

CH-BE

Art. 144 Legge Tributaria (LT) - Detrazione per durata del possesso

Imposta sugli utili immobiliari - Calcolo del guadagno e detrazione per durata del possesso

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Art. 144 Legge Tributaria (LT) · Detrazione per durata del possesso

**Sezione 1: Riduzione del Guadagno Fondiario**

Se la persona soggetta a imposta ha posseduto il terreno venduto come proprietà per almeno cinque anni, il guadagno fondiario si riduce del due percento per ogni anno intero dal momento dell'acquisizione, ma non oltre il 70 percento.

La detrazione si calcola, nel caso di terreni acquisiti con differimento fiscale, a partire dall'ultima alienazione tassata o dal trasferimento a titolo oneroso senza guadagno.

In caso di differimento fiscale per sostituzione, viene effettuato un calcolo suddiviso. La detrazione sul guadagno lordo differito derivante dalla precedente alienazione si calcola secondo il comma 2, mentre per il guadagno parziale relativo alla nuova proprietà si calcola dal momento della sua acquisizione.

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Decisioni giudiziarie che applicano questa disposizione (9)

100 2024 196 · be (Art. 144 Abs. 1 StG)

Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation

Cited as the basis for calculating the ownership period deduction (Besitzesdauerabzug) for the first co-ownership share.

100 2024 414 · be (Art. 144 Abs. 1 StG)

Taxability of Share Sale of Real Estate Holding Company

Provision used to determine the holding period deduction (Besitzesdauerabzug) applied in the final ruling.

100 2017 203 · be (Art. 144 Abs. 2 StG)

Taxpayer Property Gains Tax Appeal Regarding Holding Period Calculation

Basis for calculating the holding period starting from the last taxed transfer without profit, leading to the application of the maximum 70% abatement.

100 2015 226 · be (Art. 144 StG)

Taxpayer Entitled to Full Capital Gains Reduction Despite Intervening Gratuitous Transfers

Cited as the basis for calculating the ownership period deduction contested in the appeal.

100 2014 206 · be (Art. 144 StG)

Real Estate Gains Tax Holding Period Deduction Following Taxable Spousal Transfer

The appeal was dismissed because the cantonal court correctly applied this article in calculating the holding period for the real estate gains tax, finding that the previous acquisition period could not be counted.

100 2012 388 · be (Art. 144 Abs. 1 StG)

Taxation of Real Estate Capital Gains: Duration of Ownership for Possession Deduction in Transfer on Account of Future Inheritance

The appellant was granted the full possession duration reduction of 70% based on the finding that the last taxable transfer occurred far in the past.

100 2012 388 · be (Art. 144 Abs. 2 StG)

Taxation of Real Estate Capital Gains: Duration of Ownership for Possession Deduction in Transfer on Account of Future Inheritance

The lack of interruption of the possession duration was predicated on the finding that the 1995 transfer was unentgeltlich.

100 2012 226 · be (Art. 144 Abs. 1 StG)

Estate Property Gains Tax: Repurchase Agreement and Duration of Ownership Calculation

The appeal was granted, applying the full 70% ownership period deduction based on this article and the established holding period.

100 2012 226 · be (Art. 144 Abs. 2 StG)

Estate Property Gains Tax: Repurchase Agreement and Duration of Ownership Calculation

This article was used to confirm that the ownership period was not interrupted by the 1989 transfer, as it qualified as a non-taxable event under Art. 131 StG.