641.10 STGLTLTB

CH

Art. 4 Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB)

LTB; Introduzione; IV. Definizioni

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Art. 4 LTB

Si considera svizzero o domiciliato in Svizzera chiunque ha il domicilio in Svizzera, vi dimora durevolmente, vi ha la sede statutaria o legale o è iscritto come impresa nel registro svizzero di commercio.

Nella presente legge le società di investimento a capitale fisso ai sensi dell’articolo 109 LICol sono equiparate alle società di capitali.

Sono obbligazioni i riconoscimenti di debito scritti, concernenti importi fissi e emessi in più esemplari, per raccogliere collettivamente capitale o offrire possibilità collettive di investimento oppure in vista del consolidamento di impegni. Sono considerate obbligazioni in questo senso segnatamente le obbligazioni di prestiti, compresi i titoli di prestito garantiti da un pegno immobiliare giusta l’articolo 875 del Codice civile , i titoli di rendita, le cartelle ipotecarie, le obbligazioni di cassa, i certificati di cassa e di deposito, nonché i crediti iscritti nel libro dei debiti.

Sono parimenti considerati obbligazioni: a. gli effetti cambiari, i riconoscimenti di debito analoghi agli effetti cambiari e gli altri effetti scontabili emessi in più esemplari destinati ad essere offerti al pubblico; b. i certificati concernenti sottopartecipazioni a crediti da mutui; c. i crediti contabili emessi in più esemplari per procacciarsi collettivamente capitale.

Sono titoli del mercato monetario le obbligazioni con una durata contrattuale fissa che non supera dodici mesi.

← Art. 3 LTB Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB) Art. 5 LTB →

Decisioni giudiziarie che applicano questa disposizione (61)

SB.2007.00078 · zh (§ 4 Abs. 2 lit. a StG)

Foreign Employee Withholding Tax Based on Economic Connection

This provision concerning economic affiliation served as a basis for determining tax liability, which required further factual investigation.

2006.65 · bl (§ 4 Abs. 1 und 2 StG)

Tax Domicile: Center of Life Trumps Citizenship Under Treaty

Forms the basis for tax liability based on tax domicile in the canton.

SB.2007.00078 · zh (§ 4 Abs. 2 lit. a StG)

Employee Withholding Tax Jurisdiction and Place of Work Determination

This provision, cited alongside Art. 5 Abs. 1 lit. a DBG, establishes the basis for taxation by economic attachment under cantonal law.

A-4733/2022 (Art. 4 Abs. 1 StG)

Sales Tax Liability for Single-Investor Liechtenstein Fund

This provision defines the term 'inhabitant' for stamp duty purposes, which was relevant for determining if the fund was considered domestic.

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.

SB.2023.00124 · zh (§ 4 Abs. I lit. a StG)

Physician's Self-Employment Status and Tax Liability for Surgical Operations in Canton

This provision concerns the criteria for tax liability that the court applied in its decision.

SB.2023.00124 · zh (§ 4 Abs. II lit. a StG)

Physician's Self-Employment Status and Tax Liability for Surgical Operations in Canton

This provision concerns the criteria for tax liability that the court applied in its decision.

2023.05.31.vv.3 · bl (§ 4 Abs. 1 StG)

Tax Domicile Dispute: Objective Ties Trump Self-Serving Statements

Defines tax liability for natural persons based on their place of residence or stay in the canton.

2023.05.31.vv.3 · bl (§ 4 Abs. 2 StG)

Tax Domicile Dispute: Objective Ties Trump Self-Serving Statements

Defines tax residence for natural persons.

810.22.251 · bl (§ 4 Abs. 1 StG)

Taxpayer's Domicile Remains in Original Canton Despite Weekly Residency Claims

This provision establishes tax liability for natural persons based on their tax domicile or residence within the canton and was used to determine the taxpayer's tax liability.

810.22.251 · bl (§ 4 Abs. 2 StG)

Taxpayer's Domicile Remains in Original Canton Despite Weekly Residency Claims

This provision defines tax domicile for natural persons and was used in the context of determining the taxpayer's tax liability.

810.22.251 · bl (§ 4 Abs. 3 StG)

Taxpayer's Domicile Remains in Original Canton Despite Weekly Residency Claims

This provision defines tax residence for natural persons and was used in the context of determining the taxpayer's tax liability.

SR.2021.00015 · zh (§ 4 Abs. I StG)

Tax Reassessment of Foreign Property Valuation and Discrimination Claim

This provision, concerning the scope of taxation, is referenced in the background but its application is not explicitly ordered in the dispositive.

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).