811.1 STG

CH-SG

Art. 136 Steuergesetz (StG) - c) Anlagekosten 1. Erwerbspreis

ZWEITER TEIL: STAATSSTEUERN - Vierter Abschnitt: Grundstückgewinnsteuer

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Art. 136 StG · c) Anlagekosten 1. Erwerbspreis

1. Als Erwerbspreis gilt der durch die Grundbuchbelege ausgewiesene Kaufpreis mit allen weiteren Leistungen des Erwerbers oder der tatsächlich bezahlte niedrigere Preis.

2. Liegt kein Kaufpreis vor, wird der Erwerbspreis nach dem Verkehrswert im Zeitpunkt des Erwerbs bestimmt.

3. Bei Erwerb durch einen Pfandgläubiger oder Pfandbürgen, der das Grundstück im Zwangsverwertungsverfahren erworben hat, gelten die erlittenen Verluste als Teil des Erwerbspreises.

4. Bei Erwerb aus Eigentumswechsel mit Steueraufschub ist der Erwerbspreis bei der letzten Veräusserung massgebend, die keinen Steueraufschub bewirkt hat oder bewirkt hätte.

5. Leistungen, für die eine Steuerhinterziehung eingetreten ist, die nicht mehr geahndet werden kann, werden nicht angerechnet.

← Art. 135 StG Steuergesetz (StG) - Steuerhoheiten und Steuerarten a) Staat Art. 137 StG →

Gerichtsentscheide zu dieser Bestimmung (25)

B.2025.14 · sg (Art. 136 Abs. 1 StG)

Appeal Dismissed Regarding Real Estate Gains Tax on Commission and Value-Increasing Expenditures

Cited in the background discussion defining the acquisition costs.

B.2024.208 · sg (Art. 136 Abs. 1 StG)

Taxpayer Dispute Over Actual vs. Documented Property Acquisition Cost for Capital Gains Assessment

Used to justify basing the calculation of the taxable capital gain on the actually paid purchase price.

B.2024.136 · sg (Art. 136 Abs. 1 StG)

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

Cited as part of the legal context defining the acquisition price.

I.1.2023.209 · sg (Art. 136 Abs. 2 StG)

Tax Authority Dispute Over Property Acquisition Cost Basis and Economic Obsolescence

This provision (though only Art. 136 Abs. 1 is extensively discussed in the reasoning regarding acquisition costs) governs the acquisition price calculation, which is central to the revised assessment in Order 2.

B.2023.265 · sg (Art. 136 f. StG)

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

Cited as the basis for deductible investment costs, relevant to the dispute over eligible expenses.

B.2024.30 · sg (Art. 136 Abs. 1 StG)

Capital Gains Tax Dispute: Qualification of Renovation Costs

This article defines the acquisition cost used in the calculation of the real estate profit.

B.2023.245 · sg (Art. 136 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 acquisition price, relevant to the overall tax calculation confirmed in the decision.

I.1.2022.68 · sg (Art. 136 Abs. 1 StG)

Capital Gains Tax Basis for Staged Business-to-Private Asset Conversion

This provision was implicitly used to determine the acquisition price based on the value at the time of the last relevant transfer (as modified by Abs. 4).

I.1.2022.68 · sg (Art. 136 Abs. 4 StG)

Capital Gains Tax Basis for Staged Business-to-Private Asset Conversion

This provision was cited as the basis for treating the withdrawal from business assets as the last transfer without tax deferral, which determined the relevant acquisition price.

I.1.2022.68 · sg (Art. 136 Abs. 1 StG)

Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers

Cited in the reasoning section as the basis for the acquisition cost calculation, which the court applies to determine the base value from the undisputed prior tax assessments.

I.1.2022.68 · sg (Art. 136 Abs. 2 StG)

Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers

Cited to define how the acquisition price is determined when no purchase price is available (by market value at the time of acquisition).

I.1.2022.68 · sg (Art. 136 Abs. 3 StG)

Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers

Cited regarding the acquisition price determination in cases of acquisition through foreclosure/creditor sale.

I.1.2022.68 · sg (Art. 136 Abs. 4 StG)

Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers

Cited to determine that the acquisition price is based on the last transfer that did not grant a tax deferral, as the prior transfers were tax-deferred.

I.1.2022.68 · sg (Art. 136 Abs. 5 StG)

Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers

Cited regarding acquisition costs not being recognized if they relate to tax evasion.

I.1.2020.130 · sg (Art. 136 Abs. 1 StG)

Real Estate Gains Tax Allocation Based on Official Valuation After Partial Sale

Cited in the reasoning to establish what constitutes the acquisition cost when calculating the capital gain, which indirectly supports the outcome of the case.