661.11 STGLI

CH-BE

Art. 25 Legge Tributaria (StG) - Redditi da beni immobili

Imposte sui redditi e sul patrimonio delle persone fisiche - Imposta sul reddito - Oggetto dell'imposta

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Art. 25 Legge Tributaria (StG) · Redditi da beni immobili

1. Sono imponibili i proventi da beni immobili, in particolare

a tutti i redditi derivanti da locazione, affitto, diritto d'usufrutto o altro utilizzo,

b il valore locativo di immobili o parti di immobili che sono messi a disposizione della persona soggetta a imposta per uso proprio in virtù di proprietà o di un diritto d'uso gratuito,

c redditi derivanti da diritti di superficie, altre servitù limitate nel tempo e restrizioni di proprietà di diritto pubblico,

d redditi derivanti dall'estrazione di ghiaia, sabbia e altri componenti del suolo.

2. Per uso proprio ai sensi del capoverso 1 lettera b si intende anche la locazione a una persona vicina a un canone inferiore al valore locativo proprio.

2a. Non è considerato uso proprio ai sensi del capoverso 1 lettera b il consumo di energia autoprodotta.

3. Per le aziende agricole che non sono considerate imprese agricole ai sensi della legge federale del 4 ottobre 1991 sul diritto fondiario rurale (BGBB), il valore locativo proprio viene ridotto in modo adeguato, sempre che per la loro gestione sia necessaria almeno una mezza unità lavorativa standard.

4. I valori locativi in caso di uso proprio devono essere fissati in modo moderato, partendo dal valore di mercato locale, tenendo conto della promozione della formazione della proprietà e della previdenza personale. Per le proprietà che non servono da residenza, si applica il valore locativo proprio rilevante per l'imposta federale diretta.

5. Se i redditi secondo il capoverso 1 lettere c e d si riferiscono ad atti giuridici che equivalgono a una parziale alienazione, essi sono imponibili solo nella misura in cui superano la quota del prezzo d'acquisto.

← Art. 24a Legge Tributaria (LT) - Casi Speciali Oggetto Art. 26 Legge Fiscale (LF) →

Decisioni giudiziarie che applicano questa disposizione (15)

100 2023 357 · be (Art. 25 Abs. 1 Bst. b StG)

Taxpayers v. Tax Administration: Imputed Rental Value Assessment Challenge

Cited as the basis for taxing the rental value of property made available for self-use (for cantonal taxes).

100 2023 445 · be (Art. 25 Abs. 1 Bst. b StG)

Taxpayers v. Canton Regarding Extraordinary Property Reassessment Threshold

Cited in the reasoning section defining the taxable imputed rental value ('Eigenmietwert').

100 2020 172 · be (Art. 25 Abs. 1 Bst. b StG)

Taxpayer Challenge to Imputed Rental Values Based on Excessive Size and Ancillary Costs

Cited as the legal basis for taxing imputed rent as income from immovable property (cantonal tax).

100 2020 252 · be (Art. 25 Abs. 1 Bst. b StG)

Taxpayer Reliance on Prior Tax Waiver vs. Administration's Reinstatement of Imputed Rental Value

The substantive basis for considering the imputed rental value (Eigenmietwert), although the court ultimately refers the matter back.

100 2020 285 · be (Art. 25 Abs. 1 Bst. b StG)

Taxpayers' Appeal Against Imputed Rental Value for Unrented Swiss Property Denied Due to Retained Personal Use Rights

Cited in orders 3 and 4 as the basis for the taxability of the imputed rental value, which is partially reduced.

100 2020 81 · be (Art. 25 Abs. 1 Bst. b StG)

Taxpayer Appeal Regarding Imputed Rental Value Assessment and Actual Rental Income Offset

This article establishes the taxability of the imputed rental value (Eigenmietwert) for cantonal taxes, which the decision partially grants/confirms based on its application.

100 2020 82 · be (Art. 25 Abs. 1 Bst. b StG)

Taxpayers Prevail in Imputed Rental Value Dispute Based on Contractual Waiver of Personal Use

This provision is the legal basis for allowing the appeal concerning cantonal taxes, as the decision grants the appeal based on the established exemption from the imputed rental value taxation.

100 2019 347 · be (Art. 25 Abs. 1 Bst. a StG)

Tax Assessment Dispute Over Rental Income from Ex-Spouse's Property

Cited in the reasoning regarding taxable income from property rentals, although not directly in the final orders, the final orders enforce the consequence of this rule by modifying the net income based on the specific facts.

100 2019 347 · be (Art. 25 Abs. 1 Bst. b StG)

Tax Assessment Dispute Over Rental Income from Ex-Spouse's Property

Cited in the reasoning regarding the taxation of the owner-occupancy value, justifying the approach taken for cantonal taxes in the final orders.

100 2019 347 · be (Art. 25 Abs. 2 StG)

Tax Assessment Dispute Over Rental Income from Ex-Spouse's Property

This provision dictates that renting to a related party below market value is considered self-use for cantonal tax purposes, which directly influenced the calculation leading to Order 1.

100 2017 290 · be (Art. 25 Abs. 1 Bst. b StG)

Taxpayer Appeal: Imputed Rental Value and Commuting Expenses

Cited as part of the legal framework defining the Eigenmietwert subject to income tax, which was partially granted in the orders.

100 2017 290 · be (Art. 25 Abs. 1 StG)

Taxpayer Appeal: Imputed Rental Value and Commuting Expenses

Cited as part of the legal framework defining taxable income from real estate, which forms the basis for the Eigenmietwert issue resolved in the orders.

100 2017 290 · be (Art. 25 Abs. 3 StG)

Taxpayer Appeal: Imputed Rental Value and Commuting Expenses

Cited as part of the legal framework for determining the Eigenmietwert for cantonal taxes, which was partially granted in the orders.

100 2017 314 · be (Art. 25 Abs. 1 Bst. b StG)

Taxpayer Appeal Regarding Imputed Rental Value Adjustment for 2015

Cited as the legal basis for the taxability of the imputed rent as income from real estate.

100 2017 314 · be (Art. 25 Abs. 4 StG)

Taxpayer Appeal Regarding Imputed Rental Value Adjustment for 2015

Cited in the reasoning explaining how the imputed rent should be determined under cantonal law.