811.1
STG
CH-SG
CH-SG
Art. 139 Steuergesetz (StG) - 4. Anlagekosten in besonderen Fällen
ZWEITER TEIL: STAATSSTEUERN - Vierter Abschnitt: Grundstückgewinnsteuer
Art. 139 StG · 4. Anlagekosten in besonderen Fällen
1. Wird nur ein Teil eines Grundstücks veräussert, berechnen sich die Anlagekosten nach seinem wertmässigen Anteil am Erwerbspreis und an den Aufwendungen.
2. Bei Veräusserung eines Grundstückes, bei dessen Erwerb oder Verbesserung die Besteuerung im Sinne von Art. 132 Abs. 1 lit. d bis f dieses Gesetzes oder einer entsprechenden Bestimmung eines andern Kantons aufgeschoben wurde, wird der wieder angelegte, aufgeschobene Gewinn von den Anlagekosten abgezogen.
3. Liegt der massgebende Erwerb mehr als 20 Jahre zurück, kann der Steuerpflichtige anstelle der tatsächlichen Kosten den amtlichen Verkehrswert oder bei land- und forstwirtschaftlichen Grundstücken den amtlichen Ertragswert vor 20 Jahren als Anlagekosten geltend machen. In diesem Fall sind die in den letzten 20 Jahren getätigten Aufwendungen nach Art. 137 dieses Erlasses zusätzlich anrechenbar, soweit sie nachgewiesen werden.
Gerichtsentscheide zu dieser Bestimmung (17)
I.1.2025.44 · sg (Art. 139 Abs. 3 StG)
Property Gains Tax Deferral Reversal and Acquisition Cost Dispute
Cited regarding the rule for the acquisition cost substitution value (20-year prior market value), which the court found the tax authority misinterpreted.
B.2024.136 · sg (Art. 139 Abs. 3 StG)
Property Gains Tax: Applicable Acquisition Value Replacement and Holding Period Reduction
The court used the ruling based on this article (regarding the application of the 1993 appraisal for calculating investment costs) to justify entering the appeal and rendering a final decision on the substantive issue.
B.2024.27 · sg (Art. 139 Abs. 3 StG)
Cantonal Tax Law Interpretation: Replacement Value for Real Estate Gains Tax
This article contains the substantive rule whose interpretation (regarding the calculation of the replacement value) determined the outcome of the appeal.
B.2023.92 · sg (Art. 139 Abs. 3 StG)
Real Estate Gains Tax: Acquisition Cost for Former Business Asset Sale
Although the court discussed this provision in relation to the replacement value option, the final orders did not explicitly cite it as the primary ground for dismissing the appeal or making any specific finding that would place it above procedural or cost provisions in importance.
B.2023.92 · sg (Art. 139 Abs. 3 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. 139 Abs. 3 StG)
Capital Gains Tax Basis for Staged Business-to-Private Asset Conversion
This provision regarding the option for an older acquisition value (when the acquisition is more than 20 years old) was explicitly dismissed as inapplicable due to the ruling based on Art. 136 Abs. 4 StG.
I.1.2022.68 · sg (Art. 139 Abs. 3 StG)
Taxable Gain Calculation Following Business Asset Withdrawal and Subsequent Transfers
Cited to confirm that the option for calculating acquisition costs based on the value 20 years prior is not applicable because the relevant acquisition was less than twenty years ago.
I.1.2020.130 · sg (Art. 139 Abs. 1 StG)
Real Estate Gains Tax Allocation Based on Official Valuation After Partial Sale
This article governs the calculation of acquisition costs when only part of a property is sold, which is the core issue determined by the court's decision to dismiss the appeal.
I.1.2020.130 · sg (Art. 139 Abs. 1 StG)
Tax Valuation Method for Partially Sold Bulk Property Acquisition Cost
Although cited in the reasoning for the method of calculation (parcels being split), the main ground for the final decision relies on the failure to contest the valuation which sets the cost basis, implicitly confirming the application of the rule cited in the preamble alongside Art. 134, 135 Abs. 1, and Art. 136 Abs. 1 StG, which justifies the calculation method leading to the dismissal.
B.2018.164 · sg (Art. 139 Abs. 3 StG)
Inheritors' Property Gains Tax Discount Dispute
Cited in the reasoning section to support the conclusion that if the appellants chose the fair market value from 1966 as the acquisition cost, no capital improvements from before 1966 can be considered, leading to the rejection of certain claimed expenses.
B.2018.164 · sg (Art. 139 Abs. 3 StG)
Tax Assessment Upheld: Property Improvement Valuation and Ownership Reduction Calculation Confirmed
Cited in the reasoning section concerning the chosen acquisition price, which precluded considering pre-1966 property improvements.
I.1.2017.253.I.1.20 · sg (Art. 139 Abs. 2 StG)
Administrative Appeals Commission v. Tax Authority: Holding Period Discount Calculation for Property Gains
Cited in the reasoning to show that only a single property gain should be taxed, supporting the rejection of the split calculation method.
I.1.2017.253.I.1.20 · sg (Art. 139 Abs. 2 StG)
Commission v. Tax Authority Regarding Property Gains Tax Holding Period Rebate Calculation
Cited in the reasoning when explaining how a deferred gain is handled upon resale (deducted from acquisition costs).
B.2018.11 · sg (Art. 139 Abs. 2 StG)
Property Gains Tax Assessment Upheld Due to Missed Replacement Deadline and Exclusive Cantonal Taxing Right
This article, concerning the deduction of deferred gains from acquisition costs during profit calculation, was cited in the reasoning (E. 4.2).
B.2018.11 · sg (Art. 139 Abs. 2 StG)
Tax Deferral for Real Estate Gains on Replacement Acquisition Time Limits and Cantonal Taxation Authority
Cited in the reasoning regarding the requirement to deduct the deferred gain from the acquisition costs when calculating the gain upon subsequent disposal.