811.1 STG

CH-SG

Art. 131 Legge tributaria (StG)

SECONDA PARTE: TASSE STATALI - Quarta Sezione: Imposta sugli utili fondiari

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Art. 131 StG - Alienazioni

1. Per alienazione si intende ogni trasferimento di proprietà e ogni trasferimento del controllo economico su un immobile.

2. Il trasferimento di beni privati nel patrimonio aziendale è equiparato a un'alienazione.

3. Sono considerate alienazioni anche le imposizioni onerose di servitù di diritto privato o limitazioni di proprietà di diritto pubblico sugli immobili, se queste influenzano in modo permanente e sostanziale la gestione o il valore di alienazione degli immobili.

← Art. 130 StG - Oggetto Legge tributaria (StG) Art. 132 StG - b) Alienazioni con differimento d'imposta →

Decisioni giudiziarie che applicano questa disposizione (7)

I.1.2022.68 · sg (Art. 131 Abs. 1 StG)

Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers

Cited to define what constitutes a disposal for real estate gains tax purposes.

B.2018.210 · sg (Art. 131 Abs. 3 StG)

Easement Cancellation and Real Estate Gains Taxability

The court implicitly considered this provision when analyzing whether the concession of rights constituted a transfer subject to real estate gains tax, as it defines 'transfer' to include encumbrances that significantly and permanently affect the property's value.

B.2018.210 · sg (Art. 131 Abs. 3 StG)

Real Estate Gain Taxability of Compensated Easement Adjustments

Cited in the reasoning to define when a burden on property constitutes a realization subject to capital gains tax, which determines the outcome of the appeal.

B.2017.63 · sg (Art. 131 Abs. 1 StG)

Canton-to-Foundation Real Estate Transfer Taxable Sale, Capital Appreciation Not Attributable to Foundation

Cited in the reasoning to define what constitutes a disposal (Veräusserung) for real estate gains tax purposes.

B.2017.63 · sg (Art. 131 StG)

Canton-to-Foundation Real Estate Transfer Taxable Sale, Capital Appreciation Not Attributable to Foundation

Mentioned in the header, but not explicitly cited in the operative section (1-3) for the final ruling on costs or dismissal.

I.1.2016.122 · sg (Art. 131 Abs. 1 StG)

Pension Fund Real Estate Gains Tax Liability Upon Statutory Asset Transfer

This provision defines the taxable event (alienation/transfer of economic disposal) which was discussed in relation to the transfer of properties to the appellant.

I.1.2016.122 · sg (Art. 131 Abs. 1 StG)

Public Law Pension Fund Real Estate Gains Tax Liability on Pre-Merger Appreciation

This provision defining alienation/disposal for tax purposes was cited as the basis for the tax claim which the court effectively ruled not applicable retroactively to the transfer from the Canton.