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811.1 STG CH-SG

Art. 135 Steuergesetz (StG) - b) Erlös

ZWEITER TEIL: STAATSSTEUERN - Vierter Abschnitt: Grundstückgewinnsteuer
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Art. 135 StG · b) Erlös

1. Als Erlös gilt der Verkaufspreis mit allen weiteren Leistungen des Erwerbers.

2. Wird kein Kaufpreis festgelegt, gilt der Verkehrswert als Verkaufspreis.

3. Nicht zum Erlös zählen Entschädigungen für nachweisbare Inkonvenienzen im Enteignungsverfahren oder bei freiwilliger Abtretung von Grundstücken, an denen ein Enteignungsrecht besteht.

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Gerichtsentscheide zu dieser Bestimmung (9)

II.2.2024.15 · sg (Art. 135 Abs. 1 StG)
Administrative Appeals Commission Upholds Out-of-Cycle Property Reassessment Due to Market Changes
This provision defines the proceeds as the selling price, which is central to determining the correct taxable gain.
II.2.2024.15 · sg (Art. 135 Abs. 2 StG)
Administrative Appeals Commission Upholds Out-of-Cycle Property Reassessment Due to Market Changes
This provision is cited as the basis for presuming the market value as the selling price when no purchase price is fixed, relevant to the burden of proof.
B.2023.243 · sg (Art. 135 Abs. 1 StG)
Tax Authority Appeal Regarding Capital Gains Proceeds Calculation in Related-Party Property Sale
This provision was implicitly used as the general rule for determining the proceeds from the sale, which the court confirmed should be the contractually agreed price (CHF 380'000) in the absence of a significant discrepancy, as stated in order 1 (implicitly by confirming the lower court's decision based on this article's subject matter).
B.2023.243 · sg (Art. 135 Abs. 1 StG)
Taxation of Capital Gains on Related-Party Property Sale
This provision, defining the realization proceeds (Erlös) as the sale price plus other considerations, is the substantive basis for determining the taxable profit, which the final order upholds by confirming the lower court's finding regarding the sale price.
B.2023.252 · sg (Art. 135 Abs. 1 StG)
Property Gains Tax on Sale to Controlled Entity Below Market Value
This article defines the realization proceeds (Veräusserungserlös), and the court used the interpretation of this article (including hidden capital contributions) to determine the actual proceeds for taxation.
B.2023.252 · sg (Art. 135 Abs. 1 StG)
Real Estate Gains Tax Calculation on Related-Party Sale and Hidden Capital Contribution
The court's decision to use the disguised capital contribution as part of the proceeds is based on the interpretation of what constitutes the 'Veräusserungserlös' (realization proceeds) under this article.
I.1.2020.130 · sg (Art. 135 Abs. 1 StG)
Real Estate Gains Tax Allocation Based on Official Valuation After Partial Sale
Cited in the reasoning as the provision defining the proceeds from the sale for calculating the capital gain.
I.1.2020.141.und.142 · sg (Art. 135 Abs. 1 StG)
Taxpayer Appeal Allowed Due to Insufficient Reasoning on Property Gain Deductions
Cited in the reasoning to define the proceeds (Erlös) in the context of capital gains tax.
I.1.2020.130 · sg (Art. 135 Abs. 1 StG)
Tax Valuation Method for Partially Sold Bulk Property Acquisition Cost
Cited in the preamble, this provision defines the proceeds, which is central to calculating the gain, leading to the dismissal of the appeal.