Stamp duty

As stamp duty (including stamp tax or tax deed; . Engl stamp duty or stamp tax ) refers to taxes, ie both taxes and fees which are levied by stamping the relevant papers or objects with a stamp and often a revenue stamp. Here, the stamp taxes, substantially cover the transfer taxes.

History

Graded proportionately were mainly only the alternating temple taxes, inheritance taxes, stamp on the transfer of real property and of some securities.

The German Empire had on such stamp duty, the stamp duty, playing cards temple and exchange fees; in the Federal Republic of Germany a currency tax was raised to 31 December 1991, which had the character of a stamp tax. The member states had numerous certificate stamp, inheritance and stamp fee stamp.

The French stamp taxes were partly consumption stamp ( stamp dimension of magazines, public announcements, etc. ), partly certificate stamp ( as a dimension or as a value stamp on all acts of public agents, the courts and administrative authorities, etc. ). The English stamp was mostly a Fixstempel.

The attempt of the British to introduce to the North American colonies, the Stamp Act, sparked a scandal that led to the Declaration of Independence and establishing the United States.

Stamp duty there is still, for example, in Austria, in the form of stamp duties, for example, when issuing statements or certifications, as well as in Switzerland in the form of stamp duties. In Germany falls in such cases to a processing fee.

Situation in different countries

United Kingdom

Detail: Stock exchange tax

In the United Kingdom stamp duty reserve tax is levied since 1986 on share transactions. The land transaction tax Stamp duty land tax derives its name from the general stamp duty.

India

In India, stamp duty is payable since colonial rule, among others, in the creation of businesses and companies as well as the purchase or sale of company shares.

Italy

In many areas of the municipalities Revenue stamps were used for the extension of documents.

Japan

In Japan, receipts for ¥ 10,000 with a revenue stamp ( inshi ) are to be provided. Likewise fee requests (eg a residence permit) to pay such. The distribution of marks is made on matters that have a license to sell alcohol.

Switzerland

Detail: Federal Act on Stamp Duty

In Switzerland, the stamp duty levied by the Confederation in the Federal Law of 27 June 1973 on the stamp duties ( StG ) are regulated. The stamp duty is levied on the issue of domestic stock, common shares of companies with limited liability and share notes of cooperatives, participation certificates and participation certificates. Is also levied a tax on the sales of domestic and foreign bonds, shares, ordinary shares of limited liability companies and units, cooperatives, participation certificates, dividend warrants, units in collective investment schemes pursuant to the Collective Investment Schemes Act of 23 June 2006 (CISA ) as well as papers that the documents referred to are equal. The implementation of the Federal Act on Stamp Duty is circumscribed in more detail in the Regulation of 3 December 1973 on the stamp duties ( StV ). In addition, the Federal Tax Administration issues binding circulars, newsletters and fact sheets for the collection of stamp duties.

Spain

Applications to authorities on standardized papel de estado ( " national security " with imprinted revenue stamp ), which is sold via tobacco shops ( estanco ) to submit. Since the 1990s, is located on the paper, instead of the previously usual brand, only a red dot (about 1.5 cm).

Cyprus

In Cyprus, for example, must for a purchase contract for a home before it can be deposited in the Land Registry, a corresponding stamp duty to be paid within 30 days. This is guided by the purchase price of the item purchased.