Repartition value
The repartition value is a term from the tax law of Switzerland and serves to comply with the intercantonal prohibition of double taxation if a person is taxable in two or more cantons.
The main tax domicile of a natural person is their tax domicile, i. H. where she is staying with the intention of staying there permanently (Art. 3 Para. 2 StHG). Real estate in a canton outside the main tax domicile creates a special tax domicile in the property canton. The real estate and the income flowing from it are taxable exclusively at this special tax domicile.
In the case of properties in other cantons, however, the debts and debt interest are distributed according to the location of the assets in the main tax domicile. This makes it necessary to uniformly rate all active nationals throughout Switzerland. However, since the cantons make their own assessments of real estate, which differ greatly from one another in comparison between the cantons, a uniform federal value must be determined, the so-called repartition value. This repartition value represents a uniform wealth tax value for the whole of Switzerland, regardless of the canton in which the property is located. So that the various cantonal wealth tax values can now be brought to this uniform repartition value throughout Switzerland, they must be multiplied by a conversion factor set for each canton.
Web link
- Fabian Petrus: Intercantonal tax elimination: The elimination of real estate in private assets March 27, 2015
Individual evidence
- ↑ Federal Act on the Harmonization of Direct Taxes of the Cantons and Municipalities (StHG) of December 14, 1990 Portal of the Swiss Government, accessed on August 12, 2018
- ^ Mathias Oertli: Intercantonal tax law updated January 2018, p. 3 f.
- ↑ Brigitt Stehrenberger: The comparability of different values (e.g. the repartition value of properties) January 30, 2016
- ↑ Tax elimination - intercantonal repartition values StP 2 No. 7
- ↑ Assessment of the properties / conversion coefficients / repartition values Galler tax book 16 No. 1, accessed on August 12, 2018
