811.1 STG

CH-SG

Art. 56 Legge tributaria (StG) - 2. Titoli di Valore

SECONDA PARTE: IMPOSTE STATALI - Prima Sezione: Imposte sul Reddito e sul Patrimonio - III. Imposta sul Patrimonio

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Art. 56 StG - 2. Titoli di Valore · 2. Titoli di Valore

1. I titoli sono valutati al valore di mercato o, in assenza di questo, al valore intrinseco.

2. Nel caso di partecipazioni dei dipendenti effettive, si considera un periodo di blocco con una riduzione ragionevole dal valore di mercato. Le opzioni sui titoli dei dipendenti bloccate o non quotate in borsa, così come le partecipazioni dei dipendenti non effettive, non sono soggette all'imposta sul patrimonio, ma devono essere elencate nel registro dei titoli alla loro assegnazione.

3. Nella valutazione di diritti e crediti contestati o incerti si tiene conto della probabilità di perdita.

4. Le assicurazioni sulla vita e rendite sono soggette all'imposta sul patrimonio con il loro valore di riscatto.

← Art. 55 StG Legge tributaria (StG) Art. 57 StG →

Decisioni giudiziarie che applicano questa disposizione (9)

I.1.2022.183.und.184 · sg (Art. 56 Abs. 1 StG)

Retroactive Application of Sale Price to Prior Tax Valuations

This provision governs the valuation of securities without a market price, which is the core issue regarding the determination of the taxable wealth value.

I.1.2022.183.und.184 · sg (Art. 56 Abs. 1 StG)

Taxpayer v. Tax Authority: Retrospective Application of Sale Price for Wealth Tax Valuation

This provision on the valuation of securities without an exchange listing is the primary legal basis for determining the taxable asset value, which the court used to justify its decision regarding the asset value.

I.1.2020.201.und.202 · sg (Art. 56 Abs. 1 StG)

Tax Assessment of Unlisted Shares and Timing of Subsidy Income Taxation

Cited regarding the valuation of securities without a market price, used in the discussion on share valuation.

B.2016.233 · sg (Art. 56 Abs. 1 StG)

Taxpayer Barred from Reopening Assessments Due to Failure to Utilize Prior Remedies

Cited in the reasoning section to explain the general valuation rule for non-listed securities, but not explicitly in the dispositive orders.

I.1.2017.46 · sg (Art. 56 Abs. 1 StG)

Wealth Tax Assessment on Cross-Canton Real Estate Corporation Shares

Cited in the reasoning regarding the valuation of securities, but not explicitly in the dispositive orders (except implicitly via the remand based on other grounds).

B.2014.124 · sg (Art. 56 al. 2 StG)

Property Gains Tax Calculation and Loan Deduction Appeal Dismissed

Provides for the consideration of the probability of loss only for the valuation of uncertain claims for wealth tax purposes, not for land gains tax.

B.2014.124 · sg (Art. 56 Abs. 2 StG)

Capital Gains Tax Deduction Dispute on Pre-Acquisition Loan

Cited to reject the appellant's argument that the loss probability of the loan should be considered, confirming it is only relevant for asset valuation for wealth tax.

B.2013.156 · sg (Art. 56 Abs. 1 StG)

Tax Deduction Disallowed for Excess Payment to Shareholder's Spouse

This provision on the valuation of securities (using intrinsic value when no market value exists) was used to confirm the method for valuing the participation, thereby supporting the final order.

B.2013.156 · sg (Art. 56 Abs. 1 StG)

Tax Treatment of Share Acquisition Payment to Shareholder's Spouse

This article dictates the valuation method for securities (using market value or intrinsic value), which was applied to determine the appropriate valuation for the share transfer.