811.1
STG
CH-SG
CH-SG
Art. 134 Steuergesetz (StG) - Steuerobjekt a) Grundstückgewinn
ZWEITER TEIL: STAATSSTEUERN - Vierter Abschnitt: Grundstückgewinnsteuer
Art. 134 StG · Steuerobjekt a) Grundstückgewinn
1. Der Grundstückgewinn entspricht dem Betrag, um den der Erlös die Anlagekosten (Erwerbspreis und Aufwendungen) übersteigt.
Gerichtsentscheide zu dieser Bestimmung (30)
II.2.2024.15 · sg (Art. 134 StG)
Administrative Appeals Commission Upholds Out-of-Cycle Property Reassessment Due to Market Changes
This provision defines the property gain as the amount by which the proceeds exceed the acquisition costs, relevant to the underlying tax assessment.
B.2025.14 · sg (Art. 134 Abs. 1 StG)
Appeal Dismissed Regarding Real Estate Gains Tax on Commission and Value-Increasing Expenditures
Cited in the background discussion defining the real estate gains tax.
B.2024.105 · sg (Art. 134 StG)
Real Estate Gains Tax Deduction Disallowed for Commission Paid to Related Party LLC
Cited as the general definition of the real estate gain (proceeds minus investment costs, including expenses).
B.2024.136 · sg (Art. 134 Abs. 1 StG)
Property Gains Tax: Applicable Acquisition Value Replacement and Holding Period Reduction
Cited as part of the legal context defining the composition of the capital gain.
I.1.2023.209 · sg (Art. 134 StG)
Tax Authority Dispute Over Property Acquisition Cost Basis and Economic Obsolescence
Cited as the general definition of the taxable real estate gain, which forms the basis for the calculation ultimately ordered.
B.2023.265 · sg (Art. 134 StG)
Taxpayer Appeal on Property Gains Tax Calculation and Net Value Comparison Method
Cited as the legal basis for defining the capital gain as the excess of the proceeds over the investment costs, which frames the disputed calculation.
B.2024.30 · sg (Art. 134 Abs. 1 StG)
Capital Gains Tax Dispute: Qualification of Renovation Costs
This article defines the basis for calculating the real estate profit, which is the core issue of the dispute that led to the dismissal of the appeal.
B.2023.245 · sg (Art. 134 Abs. 1 StG)
Property Gains Tax Assessment: Acquisition Price, Deductible Expenditures, and Inheritance-Linked Transfer Value
Cited in the introduction as the provision defining the capital gain, relevant to the overall tax calculation confirmed in the decision.
B.2023.149 · sg (Art. 134 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.
I.1.2022.68 · sg (Art. 134 StG)
Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers
Cited to define how the real estate gain is calculated (proceeds minus acquisition costs).
I.1.2021.49 · sg (Art. 134 StG)
Real Estate Gains Tax Deferral Replacement Acquisition Cost Dispute
Cited to define the real estate gain, which is a prerequisite for applying the deferral rules.
I.1.2021.49 · sg (Art. 134 StG)
Tax Deferral Denial on Real Estate Capital Gain Insufficient Reinvestment
This article, defining the real estate gain as the excess of proceeds over acquisition costs, underlies the calculation basis discussed.
I.1.2021.3 · sg (Art. 134 StG)
Real Estate Gains Tax: Deductibility of Self-Performed Capital Costs for Basement Conversion
Cited in the reasoning which defines the calculation of the taxable property gain (Grundstückgewinn).
I.1.2021.3 · sg (Art. 134 StG)
Taxpayer Appeal on Property Gains Tax Deductions for Basement Conversion Costs
Cited in the introduction, defining the calculation of the capital gain which is the subject of the appeal.
I.1.2020.130 · sg (Art. 134 StG)
Real Estate Gains Tax Allocation Based on Official Valuation After Partial Sale
Cited in the reasoning as the fundamental definition of capital gain, which justifies the final decision on the tax amount.