641.10 STGLTLTB

CH

Art. 5 Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB) - Diritti di partecipazione

LTB; Capo primo: Tassa d’emissione; I. Oggetto della tassa

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Art. 5 LTB · Diritti di partecipazione

Soggiacciono alla tassa: a. la costituzione e l’aumento del valore nominale a titolo oneroso o gratuito di diritti di partecipazione in forma di: – azioni di società anonime e di società in accomandita per azioni, svizzere, – quote sociali di società a garanzia limitata svizzere, – quote sociali di società cooperative svizzere, – buoni di godimento di società svizzere. Si considerano buoni di godimento i documenti attestanti il diritto di partecipare ad una quota dell’utile netto o del ricavo di liquidazione, – buoni di partecipazione di società o imprese commerciali svizzere di diritto pubblico, – buoni di partecipazione di banche cooperative; b. ...

Alla costituzione di diritti di partecipazione giusta il capoverso 1 lettera a sono equiparati: a. i versamenti suppletivi che i soci fanno alla società, senza una corrispondente controprestazione e senza aumento del capitale sociale iscritto nel registro di commercio o dell’ammontare versato sulle quote sociali della società cooperativa; b. il trasferimento della maggioranza delle azioni e, ove trattasi di società a garanzia limitata e di società cooperative, delle quote sociali di una società svizzera economicamente liquidata o i cui attivi sono stati convertiti in mezzi liquidi; c. ...

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Decisioni giudiziarie che applicano questa disposizione (81)

BGE 150 II 244 (Art. 5 f. StG/BE)

Domicile of federal employee posted abroad and spouse: place of assessment for direct federal tax reserved to ESTV under Article 108 DBG, making cantonal competence decision null; home canton assesses when center of life is abroad.

Main ground for the verdict: limited the canton of Bern's taxing rights to elements subject to limited tax liability only.

VVGE.1993.94.Nr.12 · ow (Art. 5 StG)

Tax Residency and Objective Indicators of Change

The court used this article to define the criteria for determining tax residency, specifically the elements of physical presence and the intention of permanent stay.

VVGE.1999.00.Nr.13 · ow (Art. 5 Abs. 2 StG)

Tax Residence Commencement Upon Canton Relocation

This provision defines tax residence, which is relevant for determining the beginning of tax liability.

VVGE.2011.13.Nr.44 · ow (Art. 204 Abs. 1 i.V.m. Art. 5 Abs. 1 StG)

Swiss Social Security Pensions Taxable in Italy, Not Switzerland

Cited to determine that non-residents are not subject to church tax.

VVGE.2011.13.Nr.44 · ow (Art. 5 Abs. 1 StG)

Swiss Social Security Pensions Taxable in Italy, Not Switzerland

Cited to define who is subject to church tax in the canton.

VVGE.2011.13.Nr.44 · ow (Art. 5, 7 und 8 StG)

Swiss Social Security Pensions Taxable in Italy, Not Switzerland

Cited as the basis for state and municipal taxes, mirroring federal law provisions.

JAAC 64.79 (Art. 5 Abs. 2 let. b StG)

Stamp Duty and Withholding Tax on "Action Shell" Transactions

Cited as the legal basis for the emission tax due in cases of 'Mantelhandel' (share package trading).

ST.2025.57 · zh (§ 5 Abs. 1 StG)

Taxpayer Appeal Regarding Out-of-Canton Permanent Establishment and Income Allocation

This provision establishes the scope of tax liability (unlimited in the canton of residence, limited for business establishments outside the canton) relevant to the apportionment decision.

ST.2025.57 · zh (§ 5 Abs. 3 StG)

Taxpayer Appeal Regarding Out-of-Canton Permanent Establishment and Income Allocation

This provision was the basis for the intercantonal tax apportionment applied in the final assessment after partially granting the appeal regarding the existence of a permanent establishment.

SB.2025.00023 · zh (§ 5 Abs. I StG)

Tax Domicile Dispute (Zurich/2016)

This article, in conjunction with § 3 Abs. I StG, defines the basis for unlimited tax liability which the court confirmed.

ST.2024.65 · zh (§ 5 Abs. 1 StG)

Tax Domicile Dispute: Separate Assessment Voided

This provision defines unlimited tax liability based on personal affiliation, which the court affirmed for the taxpayer in Zurich.

100 2023 471 · be (Art. 5 Abs. 1 Bst. c StG)

Tax Domicile Dispute Based on Preponderant Stay

Cited to establish that the taxpayer had a tax relationship with the municipality of E.________ due to property ownership, making her subject to cooperation duties.

A-3761/2021 (Art. 5 cpv. 2 lett. a LTB)

Stamp Duty on Share Transfer Despite Restructuring Claims

The operation was classified as supplementary payments subject to stamp duty.

A-3761/2021 (Art. 5 cpv. 2 lett. b LTB)

Stamp Duty on Share Transfer Despite Restructuring Claims

The court determined that the transfer of a legal shell did not constitute the creation of participation rights.

SB.2023.00124 · zh (§ 5 Abs. I 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.