Church inheritance tax exemption does not cover rental property

ATA/238/1998Cour de justice / Verwaltungskammer28.04.1998Dismissed

Von Omnilex extrahiert

Omnilex-Zusammenfassung

A church inherited real estate and claimed exemption from inheritance tax under Art. 6 al. 1 lit. a LDS, arguing that the property served the needs of worship. The court held that this notion does not extend to the rental of inherited immovable property to a church. As a result, the church could not obtain tax exemption.

Omnilex-Regeste

Art. 6 al. 1 lit. a LDS; exemption from inheritance tax for the needs of worship: the concept of 'needs of worship' is interpreted restrictively and does not include the rental of inherited immovable property to a church. Income-producing use of such property is not a worship need within the meaning of the provision; exemption is therefore denied.

Gesamter Gesetzestext

Descripteurs

IMPOT; IMPOT SUR LES SUCCESSIONS ET LES DONATIONS; EXONERATION FISCALE; DISPENSE; FIN

Normes

LDS.6

Résumé

Droits de succession : La notion de "besoins du culte" de l'art. 6 al. 1 litt. a LDS ne saurait s'étendre à la location pour une église des immeubles dont elle a hérité. En conséquence, l'église ne saurait être exemptée d'impôts.

Schlagwörter

inheritance taxtax exemptionworship needschurch propertyrental income

Von Omnilex extrahiert

Von Omnilex extrahierte Kernrechtsfragen

Kernrechtsfrage

Whether the concept of 'needs of worship' under Art. 6(1)(a) LDS covers rental of inherited property to a church for inheritance tax exemption.

Extrahierter Entscheid

No. The notion of worship needs does not extend to renting inherited real estate to a church, so the exemption does not apply.

Extrahierte Begründung

The court construed Art. 6(1)(a) LDS narrowly and held that income-producing rental use of inherited immovable property is not itself a worship need justifying tax exemption.

Church inheritance tax exemption does not cover rental propertyKI-generiert