642.14 STHGLHIDLAID

CH

Art. 3 Legge federale del 14 dicembre 1990 sull'armonizzazione delle imposte dirette dei Cantoni e dei Comuni (LAID) - Assoggettamento in virtù dell’appartenenza personale

LAID; Titolo secondo: Imposizione delle persone fisiche; Capitolo 1: Assoggettamento

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Art. 3 LAID · Assoggettamento in virtù dell’appartenenza personale

Le persone fisiche sono assoggettate all’imposta in virtù della loro appartenenza personale quando hanno domicilio fiscale nel Cantone oppure quando, senza interruzioni apprezzabili, soggiornano nel Cantone almeno 30 giorni esercitandovi un’attività lucrativa o almeno 90 giorni senza esercitare un’attività lucrativa.

Una persona ha domicilio fiscale nel Cantone quando vi risiede con l’intenzione di stabilirsi durevolmente o quando il diritto federale ivi le conferisce uno speciale domicilio legale.

Il reddito e la sostanza dei coniugi non separati legalmente o di fatto si cumulano, senza riguardo al regime dei beni. Il reddito e la sostanza dei figli sotto autorità parentale sono cumulati a quelli del detentore di tale autorità. Il reddito dell’attività lucrativa dei figli nonché gli utili immobiliari sono imposti separatamente.

Il capoverso 3 si applica per analogia ai partner registrati. I partner registrati hanno il medesimo statuto dei coniugi. Questo vale anche per i contributi di mantenimento durante l’unione domestica registrata e per i contributi di mantenimento e la liquidazione dei rapporti patrimoniali in caso di sospensione della vita comune o di scioglimento dell’unione domestica registrata.

← Art. 2 LAID Legge federale del 14 dicembre 1990 sull'armonizzazione delle imposte dirette dei Cantoni e dei Comuni (LAID) - Scopo e campo d’applicazione Art. 4 LAID →

Decisioni giudiziarie che applicano questa disposizione (136)

BGE 150 II 244 (Art. 3 Abs. 2 StHG)

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: applied to the cantonal taxes, confirming the same domicile determination and thus excluding unlimited tax liability in Bern.

AGVE.2012.17 · ag (Art. 3 Abs. 3 StHG)

Spousal Joint Shareholdings Valued as Majority Stake for Wealth Tax

Cited to support the principle of family taxation, which treats married couples as a single economic unit for tax purposes.

SB.2002.00071 · zh (§ 3 lit. a) VV StHG 69)

Co-Ownership Property Maintenance Deductibility Dispute

This provision is listed under 'Rechtsnormen' and relates to the core subject matter concerning the tax treatment of the property, which was the subject of the dispute resolved in the decision.

A-126/2023 (Art. 3 al. 1 LHID)

Tax Domicile Dispute: Schwyz Prevails Over Geneva

Establishes personal attachment, including domicile, as a basis for cantonal taxation.

A-126/2023 (Art. 3 al. 2 LHID)

Tax Domicile Dispute: Schwyz Prevails Over Geneva

Defines domicile in a canton as residing there with the intention to establish oneself permanently.

F1 24 55 · vs (art. 3 al. 2 LHID)

Tax Domicile Relocation Determination (2019-2022)

The appeal was partially admitted based on the application of the rule defining tax domicile through physical presence and center of interests.

604 2024 52 · fr (Art. 3 Abs. 3 Satz 1 StHG)

Taxpayer v. State Tax Authority (2020 Tax Year Separate Filing Dispute)

Cited in reasoning for consistency in cantonal tax application, but not explicitly in the dispositive orders 1-4.

80.2022.100 · ti (art. 3 cpv. 1 LAID)

Tax Domicile Dispute: Ticino vs. Zug Residency

This provision defines the concept of fiscal residence based on the number of days present in the canton, which was part of the court's legal analysis regarding the case.

WBE.2023.291 · ag (Art. 3 Abs. 1 StHG)

Tax Residency Dispute: Individual Not Taxable in Q._____

This provision defines tax domicile in intercantonal tax law, stating that a person is domiciled where they reside with the intention of remaining permanently, a core principle applied in the decision.

WBE.2023.291 · ag (Art. 3 Abs. 2 StHG)

Tax Residency Dispute: Individual Not Taxable in Q._____

This provision further elaborates on tax domicile by stating that it is where the center of one's vital interests is located, which is a key criterion used to determine the factual domicile.

WBE.2023.339 · ag (Art. 3 Abs. 1 und 2 StHG)

Tax Domicile Dispute: IT Supporter's Center of Life Interests in U._____

Applied to determine the tax residency of the plaintiff based on personal affiliation.

ST.2024.3 · zh (Art. 3 Abs. 1 und Abs. 2 StHG)

Tax Domicile Dispute: Zurich vs. Graubünden

The court considered this provision in its reasoning about tax liability based on personal affiliation, although the final order only dismisses the appeal based on the established domicile.

80.2023.199 · ti (Art. 3 cpv. 3 LAID)

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.

WBE.2022.390 · ag (Art. 3 Abs. 1 StHG)

Self-Employment Income Taxable in Canton of Residence

Rule establishing unlimited tax liability for natural persons with residence or stay in the canton.

FI.2022.0067 · vd (art. 3 LHID)

Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income

Cited in the reasoning regarding the conditions of unlimited tax liability.