811.1
STG
CH-SG
CH-SG
Art. 13 Steuergesetz (StG) - Persönliche Zugehörigkeit
ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - I. Steuerpflicht
Art. 13 StG · Persönliche Zugehörigkeit
1. Natürliche Personen sind aufgrund persönlicher Zugehörigkeit steuerpflichtig, wenn sie ihren steuerrechtlichen Wohnsitz oder Aufenthalt im Kanton haben.
2. Einen steuerrechtlichen Wohnsitz im Kanton hat eine Person, wenn sie sich hier mit der Absicht dauernden Verbleibens aufhält oder wenn ihr das Bundesrecht hier einen besonderen gesetzlichen Wohnsitz zuweist.
3. Einen steuerrechtlichen Aufenthalt im Kanton hat eine Person, wenn sie sich hier, ungeachtet vorübergehender Unterbrechung, aufhält
a) bei Ausübung einer Erwerbstätigkeit während wenigstens 30 Tagen;
b) ohne Ausübung einer Erwerbstätigkeit während wenigstens 90 Tagen.
Gerichtsentscheide zu dieser Bestimmung (76)
I.1.2021.153 · sg (Art. 13 Abs. 1 und 2 StG)
Tax Domicile Determination Based on Personal Ties
This provision establishes when natural persons are subject to unlimited taxation based on personal affiliation, which is the core issue decided upon in Order 1.
I.1.2021.153 · sg (Art. 13 Abs. 1 und 2 StG)
Tax Domicile Dispute: Primary Residence vs. Place of Employment
This provision establishes unlimited tax liability based on tax domicile, which was the main issue decided upon when granting the appeal.
I.1.2021.26.und.27 · sg (Art. 13 Abs. 1 StG)
Taxpayer's Permanent Establishment in Liechtenstein for 2019 Income Tax
Cited in the text preamble, which generally lists relevant provisions, and its counterpart Art. 3 Abs. 1 DBG is used by analogy in the reasoning for the outcome.
I.1.2021.26.und.27 · sg (Art. 13 Abs. 1 StG)
Swiss Resident v. Tax Authority (Liechtenstein Permanent Establishment)
This article, analogous to Art. 3 Abs. 1 DBG, establishes general tax liability based on residence, which is implicitly limited by the finding of a permanent establishment abroad.
B.2019.205.B.2019.2 · sg (Art. 13 Abs. 1 StG)
Appeal Against Unlimited Tax Liability and Procedural Violations
The court upheld the finding of the cantonal tax authority regarding the appellant's unlimited tax liability based on personal affiliation/residence.
B.2019.205.B.2019.206 · sg (Art. 13 StG)
Tax Liability and Administrative Assistance in Canton
The main substantive issue, confirmed by the prior decision, regarding the unlimited tax liability based on residence in St. Gallen.
B.2019.70 · sg (Art. 13 StG)
Tax Domicile Dispute: St. Gallen vs. Schwyz Residence
The substance of the dispute concerns the tax liability based on the place of residence, as governed by this article, which the court upheld the lower court's finding on.
B.2019.70 · sg (Art. 13 StG)
Tax Residence Dispute: St. Gallen vs. Schwyz (2015)
This provision defines the tax residency which was the main subject of the dispute and was implicitly used in the decision to dismiss the appeal (as the lower court's finding on tax residency under Art. 13 StG/Art. 3 StHG was upheld).
B.2019.64 · sg (Art. 13 StG)
Tax Domicile Determination Upheld on Appeal
This provision defines the conditions for unlimited tax liability in the Canton of St. Gallen based on tax residence, which is the core subject of the dispute.
B.2019.64 · sg (Art. 13 StG)
Tax Domicile Dispute Regarding Proof of Relocation
This article defining tax residency in St. Gallen was used to evaluate whether the appellant had his tax domicile in the canton.
B.2018.255 · sg (Art. 13 Abs. 1 StG)
Taxpayer Liable for St. Gallen Taxes Despite Claimed Foreign Residences
Provision used to establish that the appellant was subject to unlimited tax liability in the Municipality based on residence.
B.2018.255 · sg (Art. 13 Abs. 2 StG)
Taxpayer Liable for St. Gallen Taxes Despite Claimed Foreign Residences
Provision cited in the reasoning that defines the objective and subjective elements of tax residence, which forms the basis for the decision to dismiss the appeal.
B.2018.255 · sg (Art. 13 Abs. 1 StG)
Tax Domicile Dispute: Spousal Presumption Upheld Against Appellant
Basis for affirming unlimited tax liability due to residence in the Canton of St. Gallen, cited in the context of the final ruling on tax liability.
B.2016.201 · sg (Art. 13 Abs. 1 StG)
Tax Domicile Dispute and Tax Liability Confirmation
The court confirmed the continuation of tax liability based on personal affiliation due to residency in the canton.
B.2016.201 · sg (Art. 13 StG)
Tax Liability Following Failure to Establish New Domicile
This article defines the basis for tax liability (residence/stay) and was central to the court's decision to dismiss the appeal against continued tax liability in St. Gallen.