Overview of the tax law decisions of the Zurich Tax Appeal Court published in March 2018.
- Decision of 28 June 2017 (GR.2016.25): Real estate gains tax (revision): A replacement purchase is not considered due to lack of self-inhabitation if the premises in question have been approved as exhibition rooms according to the building permit and a further permit would be required for the conversion. In addition, the structural design of the building is an argument against intended residential use (§ 216 para. 3 lit. i StG/ZH). Confirmed by the decision of the Administrative Court of 20 September 2017 (SB.2017.00082) and the decision of the Swiss Federal Supreme Court of 28 February 2018 (2C_931/2017).
The current decisions are available here.
