Key Benefits:
31 July 1986 (State on 9 September 1999)
Federal Department of Finance,
See art. 31, para. 5, of the Order of the Federal Council of 9 December 1940 1 On the collection of a direct federal tax (AIFD),
Stops:
1 The buildings are estimated according to their condition (buildings and facilities that depend on them, as well as related rights and charges) and their area at the beginning of the taxation period.
2 If the area of a non-agricultural building is not exactly known, it will be determined by an estimate. For agricultural buildings, in such cases, it is based on the investigations made under the order of July 6, 1977. 1 Concerning the establishment of useful agricultural areas in municipalities which have not been the subject of cadastral measurements, or in the absence of such surveys, on the usual units of measure (rights of funds, rights of page, etc.).
1 [RO 1977 1397. RO 1999 295 art. 1 let. B]
The following are considered to be agricultural buildings (Art. 31, para. 2, AIFD) buildings whose sale price would essentially be based on agricultural yield, excluding other use options.
1 Farm buildings are taxed according to their value of return.
2 The value of return is determined according to the order of December 28, 1951 1 On estimating the value of agricultural yield.
1 [RO 1951 1295, 1979 804, 1986 975. RO 1993 2904 art. 6 let. A]. See currently O du 4 oct. 1993 on rural land law (RS 211.412.110 ).
If an immovable not allocated exclusively to the farming operation is also used for other purposes, in particular for industrial purposes, its performance value shall be increased according to Art. 5 to 7. No mark-up occurs when one has already taken into account the fact that the use is mixed when estimating the value of agricultural yield.
Real property not used in the farming operation, as well as real property used in farming but not meeting the conditions set out in s. 2, are generally estimated to be the amount corresponding to the average of the venal value and the value of return (s. 31, para. 1, D).
1 To be considered to be the venal value of real property the average price reached during transactions in the same area during the two years preceding the taxation period for real property in a situation and similar conditions, or Prices obtained under the influence of unusual circumstances shall not be taken into account.
2 To determine the venal value of building land, consideration will be given to local circumstances, construction probabilities, access routes, water supply, piping, electrical grid, etc.
3 If the venal value cannot be determined to a certain extent, it shall be determined on the basis of the price of construction or resumption of the building, taking into account fairly the expenses which increased the value of the property, the depreciation of the buildings as a result of the As well as variations in the price of land or the cost of construction.
1 The yield value is the average gross yield of the two years preceding the taxation period. The capitalization rate ranges from 6 % to 7 %, and will be based primarily on the age and condition of the building.
2 If the building has undergone, in the two years prior to the taxation period, changes (new construction, alteration, demolition, etc.) that result in an essential increase or decrease in gross performance, Circumstance must be taken into account when determining the value of the return.
3 Gross yield is the normal yield. Maintenance costs, administration costs, passive interest, depreciation and taxes are not deducted. The gross performance of the building used for the owner's own use is also included. These will be estimated at market value.
The value of forest yield is determined according to the order of December 28, 1951 1 On estimating the value of agricultural yield. The notion of forest must be understood within the meaning of the Federal Act of October 11, 1902. 2 Concerning the High Surveillance of the Confederation on the Police of Forests.
1 [RO 1951 1295, 1979 804, 1986 975. RO 1993 2904 art. 6 let. A]. See currently O du 4 oct. 1993 on rural land law (RS 211.412.110 ).
2 [RS 9 511; RO 1954 573 hp. I 5, 1956 1297, 1965 321 art. 60, 1969 509, 1971 1191, 1977 2249 ch. I 11.11, 1985 660 hp. I 23, 1988 1696 art. 7]. Currently " of the 4 Oct PMQ. 1991 on forests " (RS 921.0 ).
1 In townships where land estimates have been made on a consistent basis, these estimates can be used as a basis for direct federal tax.
2 The Federal Contributions Administration verifies, after hearing the cantonal administrations of direct federal tax, whether the cantonal estimates are in accordance with the estimation rates set out in s. 2 to 8. It sets the coefficients for which the cantonal estimates can be used for taxation for direct federal tax purposes.
The taxation and recourse authorities may proceed directly to the estimation according to the requirements of the art. 2 to 8. They are obliged to do so if the taxpayer so requests.
1 The DFFD Ordinance of 14 October 1958 1 On the estimation of real property by s. 31 of the Direct Federal Tax Order is repealed.
2 This order shall enter into force on 1 Er January 1987.
1 [RO 1958 993 1502]
1 [RS 6 352; RO 1948 1103 s. 1 Er , 1950 1511 art. 1 Er , 1954 1349 art. 1 Er , 1958 412, 1971 946, 1975 1213, 1977 2103, 1978 2066, 1982 144, 1984 584, 1985 1222, 1988 878, 1992 1072. RO 1991 1184 art. 201]. See currently the 14 Dec PMQ. 1990 on Direct Federal Tax (RS 642.11 )
