811.1 STG

CH-SG

Art. 130 Steuergesetz (StG) - Gegenstand

ZWEITER TEIL: STAATSSTEUERN - Vierter Abschnitt: Grundstückgewinnsteuer

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Art. 130 StG · Gegenstand

1. Der Grundstückgewinnsteuer unterliegen die Gewinne, die aus Veräusserung von Grundstücken des Privatvermögens oder von Anteilen an solchen erzielt werden.

2. Der Grundstückgewinnsteuer unterliegen ausserdem

a) Gewinne aus Veräusserung land- und forstwirtschaftlicher Grundstücke natürlicher Personen;

b) ...

c) Gewinne aus Veräusserung von Grundstücken juristischer Personen, die nach Art. 80 Abs. 1 Bst. e bis h und j dieses Gesetzes von der Steuerpflicht befreit sind.

← Art. 129 StG Steuergesetz (StG) - Steuerhoheiten und Steuerarten a) Staat Art. 131 StG →

Gerichtsentscheide zu dieser Bestimmung (25)

II.2.2024.15 · sg (Art. 130 Abs. 1 StG)

Administrative Appeals Commission Upholds Out-of-Cycle Property Reassessment Due to Market Changes

This provision establishes that property gains are subject to the real estate gains tax, which forms the core context for the tax authority's burden of proof regarding the proceeds.

B.2024.105 · sg (Art. 130 Abs. 1 StG)

Real Estate Gains Tax Deduction Disallowed for Commission Paid to Related Party LLC

Cited as the general basis for the real estate gains tax obligation, which forms the subject matter of the dispute.

B.2023.265 · sg (Art. 130 Abs. 1 StG)

Taxpayer Appeal on Property Gains Tax Calculation and Net Value Comparison Method

Cited as the primary legal basis defining the subject matter of the capital gains tax, relevant to the overall calculation that was subject to the orders.

B.2023.149 · sg (Art. 130 Abs. 1 StG)

Tax Assessment Appeal Regarding Real Estate Gain Calculation and Building Valuation

Cited in reasoning section 3 as the provision establishing that gains from the disposal of private property assets are subject to real estate gains tax.

B.2023.92 · sg (Art. 130 Abs. 1 lit. a StG)

Real Estate Gains Tax: Acquisition Cost for Former Business Asset Sale

Mentioned in the background legal context summary but not explicitly cited in the operative part (orders 1-3).

I.1.2022.68 · sg (Art. 130 Abs. 1 StG)

Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers

Cited to define the scope of the tax on real estate gains.

I.1.2021.49 · sg (Art. 130 Abs. 1 StG)

Real Estate Gains Tax Deferral Replacement Acquisition Cost Dispute

Cited to establish the general tax liability for real estate gains, forming the basis for the decision to reject the deferral.

I.1.2021.49 · sg (Art. 130 Abs. 1 StG)

Tax Deferral Denial on Real Estate Capital Gain Insufficient Reinvestment

This article, defining which gains are subject to real estate gains tax, provides the general basis for the matter under dispute, even if the core issue was deferral.

I.1.2020.237.und.258 · sg (Art. 130 Abs. 1 StG)

Tax Authority Revision Appeals Over Intercantonal Double Taxation of Airport Noise Compensation

Cited in the preamble, but not explicitly used in the final orders (dispositive) for the actual ruling on the merits or procedure, except potentially indirectly through the reasoning leading to the application of Art. 197 StG.

I.1.2021.3 · sg (Art. 130 Abs. 1 StG)

Real Estate Gains Tax: Deductibility of Self-Performed Capital Costs for Basement Conversion

Cited in the reasoning which sets the legal context for the tax being levied (Grundstückgewinnsteuer).

I.1.2021.3 · sg (Art. 130 Abs. 1 StG)

Taxpayer Appeal on Property Gains Tax Deductions for Basement Conversion Costs

Cited in the introduction, although the core ground for the ruling is procedural/cost related, the entire ruling concerns the application of this article regarding tax liability.

B.2020.93 · sg (Art. 130 StG)

Real Estate Gains Tax: Deductibility of Renovation Costs vs. Insurance Valuation

The court confirmed the reasoning of the lower court regarding the provisions on deductible expenses for real estate gains tax.

B.2020.93 · sg (Art. 130 StG)

Real Estate Gains Tax: Substantiation of Renovation Costs and Periodicity of Deductions

The court relied on this provision regarding the subject matter of property gains tax in its reasoning, which supports the overall decision, although the main ground for dismissal relates to the nature of the deductible expenses.

B.2018.210 · sg (Art. 130 Abs. 1 StG)

Easement Cancellation and Real Estate Gains Taxability

The court implicitly considered this provision as the basis for the real estate gains tax obligation, which was the subject of the dispute.

B.2018.210 · sg (Art. 130 Abs. 1 StG)

Real Estate Gain Taxability of Compensated Easement Adjustments

Cited in the reasoning as the general basis for the capital gains tax applicable to the realization in question.