641.10
STGLTLTB
CH
CH
Art. 8 Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB) - Diritti di partecipazione
LTB; Capo primo: Tassa d’emissione; III. Aliquote e calcolo della tassa
Art. 8 LTB · Diritti di partecipazione
La tassa sui diritti di partecipazione è dell’1 per cento ed è calcolata: a. quanto alla costituzione e all’aumento di diritti di partecipazione: su l’ammontare percepito dalla società a titolo di controprestazione dei diritti di partecipazione, ma almeno sul valore nominale; b. quanto ai versamenti: sul loro ammontare; c. quanto al trasferimento della maggioranza dei diritti di partecipazione: su la sostanza netta di cui dispone la società, all’atto del trasferimento, ma almeno sul valore nominale di tutti i diritti di partecipazione esistenti.
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Cose e diritti sono valutati al valore venale all’atto del conferimento.
Decisioni giudiziarie che applicano questa disposizione (58)
VVGE.1989.90.Nr.40 · ow (Art. 8 Abs. 2 VV zum StG)
Employee Receives Taxable Income When Buying Property Below Market Value
This provision states that fringe benefits of any kind are to be valued at their market price, which is applied to calculate the monetary advantage.
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.
SGSTA.2010.90 · so (§ 8 Abs. 3 lit. a StG)
German Director's Tax Residency under Swiss-German DTA
Cited in the reasoning, but the final order relies on the DBA to exclude Swiss taxation, superseding the domestic tax nexus based on 'Aufenthalt' (presence).
A-3761/2021 (Art. 8 LTB)
Stamp Duty on Share Transfer Despite Restructuring Claims
The stamp duty is calculated on the basis of the supplementary payments.
A-3761/2021 (Art. 8 cpv. 1 lett. b LTB)
Stamp Duty on Share Transfer Despite Restructuring Claims
The rate for stamp duty on supplementary payments is 1%.
A-3761/2021 (Art. 8 cpv. 3 LTB)
Stamp Duty on Share Transfer Despite Restructuring Claims
Used to determine the value of the transferred participations at the time of the transfer.
GB.2023.00013 · zh (§ 8 VO StG)
Electronic Delivery of Tax Decision Invalid, New Assessment Ordered
This provision likely relates to the procedural rules for tax proceedings, applied in assessing the validity of the electronic service.
80.2023.58 · ti (art. 8 cpv. 1 LT)
Tax Assessment Appeal Regarding Marital Separation and Income Exclusion
Cited in the reasoning that established the ground for separate taxation of spouses during factual separation, which supports the rejection of the appeal for 2017.
80.2023.199 · ti (Art. 8 cpv. 1 LT)
Taxpayer Alimony Deduction Challenge in Intercantonal Taxation
This provision was cited as the basis for the joint aggregation of income and assets for cantonal taxes, as the spouses were not separated.
2020 · zh (§ 8 Abs. 1 StG)
Taxpayer Deduction of Foreign LLC Losses and Child Care Expenses
Cited in the reasoning section regarding the allocation of income from partnerships to individual partners.
A-5073/2020 (Art. 8 Abs. 1 Bst. b StG)
Company v. Tax Authority: Capital Increase Tax Exemption on Debt Forgiveness
Determines the tax rate of 1% on capital contributions, which is applied to the taxable portion of the capital increase.
AB.2020.00050 · zh (Art. 8 Abs. 1 lit. a StG)
Social Insurance Contributions vs. Asset Management: Estoppel from Prior Tax Ruling
Cited in reference to the issuance stamp duty if a company is newly established, which was contrasted with the tax-neutral restructuring exception.
SGSTA.2021.3 · so (§ 8 Abs. 1 und 2 bzw. § 247 Abs. 1 StG)
Tax Domicile Dispute Following Separation
Cited in the reasoning regarding the definition of tax domicile under Cantonal Tax Law.
100 2018 294 · be (Art. 8 Abs. 1 StG)
Taxation of Non-Resident Usufruct Income and Wealth Value
Cited to confirm the principle of rate determination based on total income/wealth in cases of limited tax liability.
SGSTA.2018.5 · so (§ 8 Abs. 2 der Vollzugsverordnung zum StG)
Taxpayer Appeal Regarding Upward Adjustment of Receivables Due to Missing Invoices
The court referenced the requirement for properly kept accounting records when assessing the failure of the appellants to properly document their transactions.