{"id":256,"date":"2025-07-10T17:22:25","date_gmt":"2025-07-10T15:22:25","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=256"},"modified":"2026-04-07T18:27:45","modified_gmt":"2026-04-07T16:27:45","slug":"novation-von-dienstbarkeiten-oder-prazisierung-der-lage-einer-bestehenden-dienstbarkeit-welche-ubertragungsrechte-gelten","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/novation-de-servitudes-ou-precision-de-lassiette-de-la-servitude-existante-quels-droits-de-mutation\/","title":{"rendered":"Novation von Dienstbarkeiten oder Pr\u00e4zisierung des Umfangs einer bestehenden Dienstbarkeit, welche \u00dcbertragungsgeb\u00fchren?"},"content":{"rendered":"

Die Eigent\u00fcmer der Grundst\u00fccke Nr. 1 und 2 belasten das Grundst\u00fcck Nr. 1 mit einer Dienstbarkeit (Nutzungsrecht) f\u00fcr 30 Parkpl\u00e4tze in einer auf dem Grundst\u00fcck Nr. 1 zu erstellenden Tiefgarage zugunsten des Grundst\u00fccks Nr. 2. A, neuer Eigent\u00fcmer des Grundst\u00fccks Nr. 1, und B, neuer Eigent\u00fcmer des Grundst\u00fccks Nr. 2, beschlie\u00dfen, auf dem Grundst\u00fcck Nr. 1 eine neue Dienstbarkeit f\u00fcr 24 Parkpl\u00e4tze zugunsten des Grundst\u00fccks Nr. 2 zu begr\u00fcnden und die bestehende Dienstbarkeit f\u00fcr 30 Parkpl\u00e4tze zu l\u00f6schen.

Das kantonale Recht sieht die Erhebung einer Hand\u00e4nderungssteuer vor, insbesondere im Falle einer wirtschaftlichen \u00dcbertragung des verf\u00fcgungsberechtigten Rechts \u00fcber das Grundst\u00fcck, wie z.B. die Belastung eines Grundst\u00fccks mit einer Dienstbarkeit, die den Betrieb oder den Wert des belasteten Grundst\u00fccks nachhaltig und erheblich beeinflusst.

\ud83d\udc49 Die Steuerbeh\u00f6rde geht davon aus, dass es sich um eine Transaktion handelt, die der Grunderwerbsteuer unterliegt. Die kantonalen Richter halten an der Novation fest. Die Eigent\u00fcmer betrachten es als eine Pr\u00e4zisierung des urspr\u00fcnglichen Dienstbarkeitsvertrags (Fl\u00e4che der Dienstbarkeit).

Die Bundesrichter sind der Ansicht, dass die Auslegung durch die kantonalen Richter (d.h. die Annahme der Novation anstelle der Festlegung des Dienstbarkeitsstamms) nicht willk\u00fcrlich ist.

Das Urteil ist auf Deutsch. Es handelt sich um eine Luzerner Angelegenheit.<\/p>\n\n\n\n

BGE, Urteil 9C_246\/2024 vom 10. Juli 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 Les propri\u00e9taires des immeubles No 1 et 2 gr\u00e8vent l’immeuble No 1 d’une servitude (droit d’usage) de 30 places de parc dans un parking \u00e0 construire sur l’immeuble No 1 au profit de l’immeuble No 2. A, nouveau propri\u00e9taire de l’immeuble No 1, et B, nouveau propri\u00e9taire de l’immeuble No 2, d\u00e9cident de constituer […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-256","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nNovation de servitudes ou pr\u00e9cision de l'assiette de la servitude existante, quels droits de mutation? - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/de\/novation-von-dienstbarkeiten-oder-prazisierung-der-lage-einer-bestehenden-dienstbarkeit-welche-ubertragungsrechte-gelten\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novation de servitudes ou pr\u00e9cision de l'assiette de la servitude existante, quels droits de mutation? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Les propri\u00e9taires des immeubles No 1 et 2 gr\u00e8vent l’immeuble No 1 d’une servitude (droit d’usage) de 30 places de parc dans un parking \u00e0 construire sur l’immeuble No 1 au profit de l’immeuble No 2. 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