661.11
STGLI
CH-BE
CH-BE
Art. 4 Legge sulle Imposte (LIm) - Appartenenza Personale
**Imposte sul reddito e sul patrimonio delle persone fisiche - Obbligo fiscale** (Note: the rest of the article text would be translated here, maintaining legal terminology and the structure of the original text.)
Art. 4 Legge sulle Imposte (LIm) · Appartenenza Personale
1. Le persone fisiche hanno l'obbligo fiscale in base all'appartenenza personale, se hanno il loro domicilio o soggiorno fiscale nel Cantone di Berna.
2. Una persona ha il domicilio fiscale se si trova nel Cantone di Berna con l'intenzione di permanere, oppure se il diritto federale le assegna qui un domicilio legale speciale.
3. Ha il soggiorno fiscale chi soggiorna nel Cantone di Berna, indipendentemente da interruzioni temporanee,
a) per almeno 30 giorni e svolge un'attività lavorativa,
b) per almeno 90 giorni e non svolge alcuna attività lavorativa.
4. Non costituiscono domicilio o soggiorno fiscale la frequenza di un istituto di istruzione o il soggiorno per cure in una struttura sanitaria.
Decisioni giudiziarie che applicano questa disposizione (6)
100 2023 471 · be (Art. 4 Abs. 1 StG)
Tax Domicile Dispute Based on Preponderant Stay
Cited as the legal basis for the obligation to pay taxes based on residence or presence in the Canton of Bern.
100 2023 471 · be (Art. 4 Abs. 2 StG)
Tax Domicile Dispute Based on Preponderant Stay
Cited as the definition of tax residence based on the place of permanent stay, which is the core issue of the dispute.
100 2020 235 · be (Art. 4 Abs. 1 StG)
Tax Residency Determination Based on Center of Life Interests
The appeal was rejected because the taxpayers' tax residence was found to be in the Canton of Bern/Switzerland based on this provision (personal affiliation through tax residence).
100 2019 524 · be (Art. 4 Abs. 2 StG)
Tax Residence Determination Based on Family Center Nexus
This article defines the tax domicile (Wohnsitz) as the place where the taxpayer resides with the intention of remaining permanently, which is the central issue of the decision regarding the dismissal of the appeal.
100 2014 213 · be (Art. 4 Abs. 1 StG)
Taxpayer Domicile Dispute: Zurich vs. Zug
This article, along with Art. 3 Abs. 1 StHG, defines the basis for tax liability through residence or physical presence, which is the core subject matter decided upon by confirming the tax residence.
100 2014 213 · be (Art. 4 Abs. 2 StG)
Taxpayer Domicile Dispute: Zurich vs. Zug
This article defines the criteria for tax residence, which was central to the dispute that the Tribunal upheld the lower court's finding on.