811.1 STG

CH-SG

Art. 132 Steuergesetz (StG) - b) Steueraufschiebende Veräusserungen

ZWEITER TEIL: STAATSSTEUERN - Vierter Abschnitt: Grundstückgewinnsteuer

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Art. 132 StG · b) Steueraufschiebende Veräusserungen

1. Die Besteuerung wird aufgeschoben bei

a) Eigentumswechsel durch Erbgang (Erbfolge, Erbteilung, Vermächtnis), Erbvorbezug oder Schenkung;

b) Eigentumswechsel unter Ehegatten zur Abgeltung güter- und scheidungsrechtlicher Ansprüche sowie ausserordentlicher Beiträge nach Art. 165 ZGB, auf Begehren beider Ehegatten;

c) Landumlegung, Güterzusammenlegung, Quartierplanung, Grenzbereinigung, Abrundung landwirtschaftlicher Heimwesen sowie bei Landumlegung im Enteignungsverfahren oder bei drohender Enteignung;

d) vollständiger oder teilweiser Veräusserung eines selbst bewirtschafteten land- oder forstwirtschaftlichen Grundstücks, soweit der Erlös innert angemessener Frist zum Erwerb eines in der Schweiz gelegenen Ersatzobjekts oder zur Verbesserung der eigenen, selbst bewirtschafteten land- oder forstwirtschaftlichen Grundstücke verwendet wird;

e) Veräusserung eines betriebsnotwendigen Grundstücks, das im Eigentum einer juristischen Person steht, die nach Art. 80 Abs. 1 Bst. e bis h dieses Gesetzes von der Steuerpflicht befreit ist, soweit der Erlös innert angemessener Frist zum Erwerb eines in der Schweiz gelegenen Ersatzobjekts verwendet wird. Bei einer Umstrukturierung wird Art. 88 dieses Gesetzes sachgemäss angewendet;

f) Veräusserung einer dauernd und ausschliesslich selbst genutzten Wohnliegenschaft (Einfamilienhaus oder Eigentumswohnung), soweit der Erlös innert angemessener Frist zum Erwerb oder zum Bau einer gleich genutzten Ersatzliegenschaft in der Schweiz verwendet wird.

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Gerichtsentscheide zu dieser Bestimmung (52)

I.1.2025.44 · sg (Art. 132 Abs. 1 lit. f StG)

Property Gains Tax Deferral Reversal and Acquisition Cost Dispute

Cited as the legal basis for the conditions for deferral of the real estate gains tax due to replacement acquisition, which the court found were not met.

B.2024.161 · sg (Art. 132 Abs. 1 lit. a StG)

Real Estate Gains Tax Deferral on Mixed Gift Sale

The court granted partial tax deferral for the gift portion of the mixed sale based on this provision concerning tax deferral upon transfer by gift.

B.2024.136 · sg (Art. 132 Abs. 1 StG)

Property Gains Tax: Applicable Acquisition Value Replacement and Holding Period Reduction

Cited as part of the legal context concerning the deferral of taxation upon inheritance.

I.1.2024.15 · sg (Art. 132 Abs. 1 lit. f StG)

Tax Deferral for Departing Spouse's Share of Owner-Occupied Property After Separation

The appeal was granted and the taxation of the property gain was deferred because the sold property was deemed to be a permanently and exclusively self-occupied residential property for the purpose of deferral.

B.2023.245 · sg (Art. 132 Abs. 1 lit. a StG)

Property Gains Tax Assessment: Acquisition Price, Deductible Expenditures, and Inheritance-Linked Transfer Value

Cited as the basis for the deferral of tax liability due to inheritance acquisition, which was confirmed as relevant upon resale.

B.2023.250 · sg (Art. 132 Abs. 1 lit. f StG)

Tax Deferral for Property Gain Reinvestment Timing

This provision is the legal basis for granting the tax deferral on the real estate gain, as the appeal was granted based on its proper application regarding the replacement property acquisition.

B.2023.241 · sg (Art. 132 Abs. 1 lit. f StG)

Capital Gains Tax Deferral on Sale of Half Co-Owned Residential Property

This article, governing tax deferral upon replacement acquisition for owner-occupied residential property, defines the substantive issue regarding the scope of the allowed deferral.

B.2023.241 · sg (Art. 132 Abs. 1 lit. f StG)

Co-Owner Tax Deferral Limited by Rental Value Proportion

The court confirmed the tax office's decision regarding the partial deferral of capital gains tax based on replacement acquisition for the self-occupied part of the property.

I.1.2021.221 · sg (Art. 132 Abs. 1 lit. a StG)

Taxpayer vs. Tax Authority: Latent Real Estate Gains Tax Deduction for Wealth Tax

This article is cited because it establishes the tax deferral for property gains tax upon acquisition through inheritance, which is the underlying reason why the tax in question is only latent.

I.1.2021.221 · sg (Art. 132 Abs. 1 lit. a StG)

Latent Real Estate Gains Tax Deduction for Wealth Tax Purposes

Cited in the reasoning to confirm that the tax deferral which caused the tax to be latent occurs upon acquisition through inheritance.

I.1.2022.68 · sg (Art. 132 Abs. 1 lit. a StG)

Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers

Cited in the reasoning regarding the full grant of tax deferral upon donation.

I.1.2021.49 · sg (Art. 132 Abs. 1 lit. f StG)

Real Estate Gains Tax Deferral Replacement Acquisition Cost Dispute

This provision governs the deferral of real estate gains tax upon replacement acquisition, which was the central issue in the appeal.

I.1.2021.49 · sg (Art. 132 Abs. 1 lit. f StG)

Tax Deferral Denial on Real Estate Capital Gain Insufficient Reinvestment

This provision, concerning the deferral of real estate gains tax upon replacement acquisition, was cited in the context of the decision to deny the tax deferral.

B.2021.60 · sg (Art. 132 Abs. 1 lit. a StG)

Taxpayer Property Acquisition Characterization and Sale Gain Deferral

Cited in the reasoning discussing the general conditions for tax deferral, specifically concerning inheritance advances, which the court ultimately rejected.

B.2021.60 · sg (Art. 132 Abs. 1 lit. f StG)

Taxpayer Property Acquisition Characterization and Sale Gain Deferral

Cited in the reasoning leading to the partial granting of the appeal regarding the tax deferral for the replacement acquisition of the self-used portion of the property.