811.1 STG

CH-SG

Art. 143 Legge tributaria (StG) - 2. Imposta sulle donazioni

SECONDA PARTE: IMPOSTE STATALI - Quinto Capitolo: Imposte sulle successioni e sulle donazioni

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Art. 143 StG - 2. Imposta sulle donazioni · 2. Imposta sulle donazioni

1. Sono soggette all'imposta sulle donazioni le elargizioni volontarie tra vivi, nella misura in cui il beneficiario venga arricchito dal patrimonio di un altro senza una corrispondente contropartita.

2. Sono imponibili in particolare le donazioni tra vivi, gli anticipi in conto sulla futura eredità, nonché le elargizioni per la costituzione di una fondazione e a una fondazione esistente.

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Decisioni giudiziarie che applicano questa disposizione (7)

I.2.2010.71 · sg (Art. 143 Abs. 1 StG)

Administrative Commission Overturns Inconsistent Gift Tax and Income Assessments Due to Multiple Taxation

Cited in the introductory summary regarding the contradictory assessment of the payment.

I.2.2010.79 · sg (Art. 143 Abs. 1 StG)

Son's Transfer to Father Not Taxable Gift Upon Reassessment

This article defines the taxable event for gift tax, the absence of which justifies the acceptance of the appeal and the annulment of the taxation.

I.2.2010.71 · sg (Art. 143 Abs. 1 StG)

Gift Tax Assessment Overturned Due to Contradictory Tax Treatment

This provision establishing the basis for gift tax was the subject of the decision regarding the contradictory tax treatment.

I.2.2010.79 · sg (Art. 143 Abs. 1 StG)

Son's Loan Repayment to Father Not Subject to Gift Tax

This article defines the taxable event for gift tax, and the court ultimately found that the transaction in question did not meet the criteria outlined here (lack of enrichment/gift), leading to the annulment of the tax assessment.

B.2010.107.B.2010.1 · sg (Art. 143 Abs. 1 StG)

Partnership Transfer Taxability Dispute

This provision regarding gift tax is mentioned in the context of distinguishing between taxable income and a tax-free gift under Cantonal law.

B.2010.107.B.2010.108 · sg (Art. 143 Abs. 1 StG)

Partnership Capital Transfer Reclassified as Taxable Income

This article concerning gift tax was cited to contextualize the distinction between taxable income and tax-free gifts, relevant to the confirmation of the tax assessment.

B.2010.107.B.2010.1 · sg (Art. 143 Abs. 1 StG)

Partnership Capital Transfer Taxability Dispute

Cited as part of the legal framework defining gifts for gift tax purposes, which determined the exclusion from income tax.