Tax object
The control object , and a control object , a control is in the tax law of the fact that triggers the tax.
Control objects are states or events .
Conditions:
- Wealth tax : z. B. the net worth of natural persons (e.g. still exists in Switzerland).
Events: (value inflows or traffic processes)
- Income tax ( income of natural persons)
- Withholding tax ( capital gains of natural persons)
- Inheritance and gift taxes .
Example : If a natural person ( taxpayer ) assets which interest yields, such interest set a value inflows ( income ) represents This income is tax object, and thus the interest rate must. Income be taxed.
Web links
- Wolfgang Eggert: Tax Object. In: Gabler Wirtschaftslexikon. 19th February 2018.
