811.1 STG

CH-SG

Art. 244 Legge tributaria (StG) - Trasferimenti di proprietà esenti da imposta

TERZA PARTE: IMPOSTE COMUNALI - Quarta Sezione: Imposta di Trasferimento di Proprietà

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Art. 244 StG · Trasferimenti di proprietà esenti da imposta

1. Sono esenti dall'obbligo fiscale

a) i trasferimenti di proprietà di immobili che servono direttamente a scopi pubblici o di pubblica utilità;

b) i trasferimenti di proprietà a seguito di acquisto ereditario di immobili da parte di una comunione ereditaria, se tale acquisto è iscritto nel registro fondiario entro due anni dal decesso del de cuius;

c) i trasferimenti di proprietà a seguito di riordinamento fondiario, accorpamento di beni, pianificazione di quartiere, rettifica dei confini, arrotondamento delle aziende agricole, espropriazione o cessione volontaria di immobili su cui esiste un diritto di esproprio;

d) i trasferimenti di proprietà nelle procedure di esecuzione forzata e concordato giudiziale, se l'acquisizione dell'immobile da parte del creditore ipotecario, proprietario dell'ipoteca, garante ipotecario, debitore ipotecario non liberato o debitore solidale porta a una perdita;

e) i trasferimenti di proprietà tra coniugi;

f) i trasferimenti di proprietà in occasione di ristrutturazioni ai sensi degli artt. 32 e 88 di questa legge.

← Art. 243 StG - Determinazione dell'imposta Legge tributaria (StG) Art. 245 StG →

Decisioni giudiziarie che applicano questa disposizione (14)

I.2.2006.20 · sg (Art. 244 lit. d StG)

Tax Exemption for Property Acquisition in Forced Liquidation by Secured Creditor

This provision establishes the tax exemption for property transfers resulting from forced realization proceedings when the acquirer suffers a loss.

I.2.2006.20 · sg (Art. 244 lit. d StG)

Tax Exemption for Creditor Acquisition in Compulsory Execution Loss

This provision is the substantive ground used to allow the appeal and grant the tax exemption.

I.2.2017.60 · sg (Art. 244 lit. a StG)

Charitable Housing Foundation Real Estate Transfer Tax Exemption

This provision forms the substantive basis for granting the appeal and confirming the exemption from the real estate transfer tax.

I.2.2017.60 · sg (Art. 244 lit. a StG)

Foundation Real Property Transfer Tax Exemption for Affordable Housing

This provision establishes the basis for granting the appeal and consequently cancelling the real estate transfer tax assessment.

I.2.2014.41 · sg (Art. 244 lit. f StG)

Real Estate Transfer Tax Following Divestiture During Restructuring

The provision cited by the lower authority was deemed inapplicable due to the primacy of federal law (Art. 103 FusG).

I.2.2014.41 · sg (Art. 244 lit. f StG)

Commission v. Real Estate Transfer Tax Appeal Regarding Restructuring Exemptions

This provision, which the lower court relied upon, was implicitly superseded by Art. 103 FusG, justifying the annulment in order 1.

B.2012.223 · sg (Art. 244 lit. f StG)

Real Estate Transfer Tax on Two-Step Business Restructuring upheld despite prior informal assurance.

The court implicitly rejected the application of the exemption for reorganizations because it deemed the transaction a taxable civil law transfer.

B.2012.223 · sg (Art. 244 lit. f StG)

Sole Proprietorship to Corporation Transfer Tax Avoidance Upheld

This provision, regarding tax exemption for restructurings, was discussed but ultimately deemed inapplicable due to tax avoidance concerns.

I.2.2012.3 · sg (Art. 244 lit. f i.V.m. Art. 32 Abs. 1 lit. b StG)

Administrative Appeals Commission v. Property Transfer Tax Avoidance Structure

The court rejected the application of this provision, which concerns tax exemption for restructuring, leading to the dismissal of the appeal.

I.2.2012.7 · sg (Art. 244 lit. f i.V.m. Art. 32 Abs. 1 lit. b StG)

Real Estate Transfer Tax Avoidance Through Corporate Restructuring

Cited in the introductory summary as the provision regarding the tax-exempt restructuring that the court found was not applicable due to tax avoidance.

I.2.2012.3 · sg (Art. 244 lit. f i.V.m. Art. 32 Abs. 1 lit. b StG)

Administrative Appeals Commission Upholds Real Estate Transfer Tax on Multi-Step Transfer.

The court found that the requirements for the tax exemption for restructuring under these provisions were not met.

I.2.2012.7 · sg (Art. 244 lit. f i.V.m. Art. 32 Abs. 1 lit. b StG)

Administrative Appeal Commission Upholds Real Estate Transfer Tax on Property Reorganization

The court implicitly rejected the application of this provision, which exempts transfers during restructuring, by concluding that the specific maneuvers constituted tax circumvention rather than a qualifying restructuring.

B.2010.103 · sg (Art. 244 StG)

Estate Transfer Tax Liability After Exemption Period Expiration

Cited in the final order to specify that any applicable tax exemptions for individual persons must be considered when calculating the tax shares.

B.2010.103 · sg (Art. 244 StG)

Real Estate Transfer Tax on Untimely Inheritance Transfer to Heirs' Community

Cited in the final order (Order 4) as the provision governing the tax exemptions applicable to individual persons for the calculation of the tax share.