Stamp duty
As stamp duty respectively stamp duty (also stamp taxes or instrument control ; Engl. Stamp duty or stamp tax ) refers to charges , ie both taxes and fees , by stamping the relevant documents or objects with a stamp , and often a revenue stamp are collected. Here, the stamp duty basically cover the transfer taxes .
history
The first chargeable stamping of all government documents was introduced in 1765 in an English tax law ( Stamp Act ) . The attempt by the British to introduce the Stamp Act in the North American colonies triggered a scandal that led to the declaration of independence and the establishment of the USA .
The French stamp taxes were partly consumption stamps ( dimensional stamps from magazines, public announcements, etc.), partly document stamps (as dimensional or value stamps on all files of public agents, the courts and administrative authorities, etc.). The English stamp was mostly a fixed stamp.
Austria was the first country to introduce the system of stamps in 1854 , which accelerated the official process; before that, documents actually had to be stamped at the specially established stamp office . With the stamp, which was available everywhere, the document could be remunerated directly from the responsible authority.
The German Reich possessed the exchange stamp tax, the playing card stamp and the stock exchange tax of such stamp taxes ; In the Federal Republic of Germany a bill tax was levied until December 31, 1991 , which had the character of a stamp duty. The member states had numerous document stamps, inheritance stamps and fee stamps. Only the exchange stamp taxes , the inheritance taxes , the stamps on the transfer of real estate and some securities were proportionately graded .
Stamp duty there today, for example in Austria in the form of stamp duty for a number of fee-office operations, such as the issuing of identity cards, certificates or certifications (since 2002 but no longer with stamps payable) as well as in Switzerland in the form of stamp duty. In Germany, there is a processing fee in such cases .
Situation in different countries
United Kingdom
In the UK, the Stamp Duty Reserve Tax has been levied on stock transactions since 1986. The real estate transaction tax Stamp duty land tax derives its name from the general stamp duty.
India
In India, stamp duty has been levied since colonial rule, for example when establishing companies and companies and when buying or selling company shares.
Italy
Revenue stamps were used to extend documents in many areas of the community.
Japan
In Japan, receipts over ¥ 10,000 must be stamped ( inshi ). Chargeable applications (e.g. issuing a residence permit) must also be paid in this way. The brands are sold through shops that have a license to sell alcohol.
Austria
In Austria, the Fees Act (Federal Law Gazette No. 267/1957) applies. The stamp, which had existed since 1854, was abolished with the changeover to the euro in early 2002. Since then, stamp duties have been paid at the official cash register or transfer to an account of the authority.
Switzerland
in detail: Federal Law on Stamp Duties
In Switzerland, the stamp duties levied by the federal government are regulated in the federal law of June 27, 1973 on stamp duties (StG) . The issue tax is levied on the issue of domestic shares, ordinary shares in limited liability companies and share certificates in cooperatives, participation certificates and profit participation certificates. A sales tax is also levied on sales of domestic and foreign bonds, shares, ordinary shares in limited liability companies and shares in cooperatives, participation certificates, profit-sharing certificates, shares in collective investment schemes in accordance with the Collective Investment Schemes Act of June 23, 2006 (KAG) and papers that mentioned documents are equivalent. The implementation of the federal law on stamp duties is described in more detail in the ordinance of 3 December 1973 on stamp duties (StV). In addition, the Federal Tax Administration issues binding circulars, circulars and information sheets on collecting stamp duties.
Spain
Applications to the authorities are to be submitted on standardized papel de estado ("government paper" with an imprinted fee stamp ) , which is sold through tobacco shops ( estanco ). Since the 1990s there has only been a red dot (approx. 1.5 cm) on the paper instead of the previously common mark.
Cyprus
In Cyprus, for example, a sales contract for a house must be stamped within 30 days before it can be deposited in the land registry. This is based on the purchase price of the property.
France
In France there is the timbre fiscal, which is still used today to pay the relevant taxes and duties. In paper form or digitally.
See also
- Stamp mark
- Bills of exchange (certificate) (section tax on bills of exchange)
- Newspaper stamp
- Stamp (paper)
- Stamp Act
Web links
Individual evidence
- ↑ a b Entry on stamp duty in the Austria Forum (in the Heimatlexikon)
- ↑ see also: Hundi ; Indian Stamp Act (I of 1879); amended by Act II of 1899 ( full text ( Memento of October 22, 2017 in the Internet Archive )), also: RULES UNDER THE INDIAN STAMP Act, 1899 ( Memento of August 22, 2017 in the Internet Archive )
- ↑ Regulation and Fee Amount (Japanese)
- ↑ Abolition of the stamps. on infomedia.co.at (2/2002)
- ↑ The same is true in many Latin American countries.
- ↑ Agate de timbres fiscaux électroniques. Retrieved August 5, 2020 .
- ↑ Société Française de philatélie fiscale (ed.): Catalog des timbres fiscaux et socio-postaux de France et de Monaco . Amiens, ISBN 978-2-86814-260-3 .
