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811.1 STG CH-SG

Art. 58 Legge tributaria (StG) - 2. Eccezione per terreni agricoli e forestali

SECONDA PARTE: IMPOSTE STATALI - Prima Sezione: Imposte sul Reddito e sul Patrimonio - III. Imposta sul Patrimonio
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Art. 58 StG · 2. Eccezione per terreni agricoli e forestali

1. I terreni rientranti nell'ambito di applicazione della legislazione federale sul diritto fondiario rurale, utilizzati prevalentemente a scopo agricolo o forestale, sono valutati al valore di reddito.

2. La stima del valore di reddito è disciplinata dalla legislazione federale sul diritto fondiario rurale.

← Art. 57 StG Legge tributaria (StG) Art. 62 StG →

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Decisioni giudiziarie che applicano questa disposizione (5)

I.2.2014.3 · sg (Art. 58 Abs. 1 StG)
Inheritance Tax Valuation of Agricultural Estate with Residential Use
The main ground for rejecting the appeal is that the property was not predominantly used for agricultural or forestry purposes at the time of the decedent's death, as required by this article for valuation at income value.
I.2.2014.3 · sg (Art. 58 Abs. 1 StG)
Inheritance Tax Valuation of Farm Property: Market Value vs. Capitalized Earnings Value
The court confirmed that the property could not be valued at the agricultural capitalized value based on the criterion of predominant agricultural use.
I.1.2011.52.I.1.201 · sg (Art. 58 Abs. 1 StG)
Property Tax Valuation: Agricultural vs. Market Value
This article defines the rule for valuing agricultural land at the yield value, which the court ultimately rejected based on the principle of preponderance of use.
I.1.2011.52.I.1.2011.53 · sg (Art. 58 Abs. 1 StG)
Joint Property Valuation for Wealth Tax: Residential Use Prevails Over Minor Agriculture
Cited as the primary rule governing the valuation of agricultural and forestry properties, which the court used to determine that the property was not predominantly used for agriculture.
I.1.2011.52.I.1.201 · sg (Art. 58 Abs. 1 StG)
Property Valuation for Wealth Tax: Residential Use vs. Agricultural Yield
The appeal concerning the valuation of property Nr. 001 at the agricultural yield value was rejected because the non-agricultural use predominated.