AGVE_2002_53•Wealth tax valuation in inter-cantonal relations
AGVE_2002_53Verwaltungsgericht / 2. Kammer06.05.2002
Von Omnilex extrahiert
The Verwaltungsgericht addressed a wealth tax dispute brought by the heirs of R.W. against a tax appeal decision. It held that, in inter-cantonal matters, each canton assesses total taxable wealth according to its own tax law. It also treated the withholding tax refund claim as a taxable asset and discussed the maturity of that claim. Finally, it dealt with the valuation of securities lacking a market quotation. The available excerpt does not disclose the final dispositive result.
Wealth tax; inter-cantonal allocation and valuation of assets. In inter-cantonal relations, each canton assesses the taxpayer's total taxable wealth and income under its own tax law; this rule governs the valuation of all asset classes (consid. 3). A withholding tax refund claim constitutes taxable wealth and is to be valued according to the maturity of the refund claim (consid. 4). Securities without a quoted market price are to be valued by substitute methods consistent with tax law (consid. 5).
186Verwaltungsgericht2002 Entscheid des Verwaltungsgerichts, 2. Kammer, vom 11. Februar 2002 in Sachen Erben R.W. gegen Entscheid des Steuerrekursgerichts. Publiziert in StE 2003, B 23.2 Nr. 26. 53 Vermögenssteuer. Bewertung des Vermögens im interkantonalen Verhältnis. -Jeder Kanton setzt das steuerbare Gesamtvermögen (und Gesamteinkommen) nach Massgabe seines eigenen Steuerrechts fest; dies gilt für die Bemessung sämtlicher Vermögensteile (Erw. 3). -Das Verrechnungssteuerguthaben ist ein steuerbarer Vermögenswert. Fälligkeit der Verrechnungssteuerrückforderung (Erw. 4). -Bewertung von Wertpapieren ohne Kurswert (Erw. 5). Entscheid des Verwaltungsgerichts, 2. Kammer, vom 6. Mai 2002 in Sachen R.R. gegen Entscheid des Steuerrekursgerichts. Zur Publikation vorgesehen in StE 2003. 54 Mitwirkung des KStA im kommunalen Veranlagungsverfahren.
Von Omnilex extrahiert
How is total taxable wealth to be determined for inter-cantonal wealth tax purposes?
Each canton determines the taxpayer's total taxable wealth, and total income, under its own tax law; this applies to the valuation of all asset components.
The court held that the inter-cantonal allocation does not alter the cantonal power to assess the total tax base according to its own rules.
Whether the withholding tax refund credit is a taxable asset and when it is due.
The withholding tax refund claim is a taxable asset, and its maturity depends on the statutory due date of the refund claim.
A receivable already existing in law forms part of taxable wealth; its valuation follows the time at which the claim becomes payable.
How securities without a market price are to be valued for wealth tax.
Securities without a quoted market price must be valued according to the applicable valuation principles for non-listed assets.
Where no market quotation exists, tax valuation must rely on substitute valuation methods consistent with the tax law.
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