Transfer tax

The traffic control (including traffic control ) is a tax that is levied on the participation in the legal and business traffic. It follows on from the transfer of goods in legal transactions, ie exchange of services based on civil law transactions, and not to mere real instruments such as consumption or effort, but also to operations such as keeping a motor vehicle. Decisive for the taxable event is solely the legal entity change and not the economic capacity of the taxpayer at a traffic control.

Types of transaction taxes:

  • Right-hand traffic control VAT (excluding turnover tax on imports ) ( not in Switzerland )
  • Real estate transfer tax
  • Racing betting and lottery tax
  • Casino tax
  • Insurance tax
  • Financial transaction tax, capital transfer tax
  • Fire protection tax
  • Liquor license tax
  • Customs
  • Various duties - eg Bernese waste tax

Divestments in taxes

  • Change control from 1 January 1992

Note: The economy traffic control is only available in Switzerland. Otherwise, traffic control is used with right-hand traffic control interchangeably.

Special features: The allocation of the German motor vehicle tax to the traffic or the property tax is controversial. To former A mapping suggests a very broad application of the term transport, both in the actual legal sense of the legal movement of goods and values ​​, as well as in the colloquial sense of the real traffic ( use of roads - derived from the way in), specifically the maintenance of a means of transport, which indeed can be used to trade in goods or services, but not necessarily.

  • Tax law
  • Customs
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