811.1
STG
CH-SG
CH-SG
Art. 141 Steuergesetz (StG) - b) Zuschläge und Ermässigungen
ZWEITER TEIL: STAATSSTEUERN - Vierter Abschnitt: Grundstückgewinnsteuer
Art. 141 StG · b) Zuschläge und Ermässigungen
1. War das Grundstück weniger als fünf Jahre im Eigentum des Veräusserers, wird der Steuerbetrag für das fünfte und jedes volle Jahr weniger um 1 Prozent erhöht.
2. War das Grundstück während mehr als 15 Jahren im Eigentum des Veräusserers, wird der Steuerbetrag für jedes weitere volle Jahr ermässigt
a) auf einem Gewinnanteil von höchstens Fr. 500 000.- um 1,5 Prozent, höchstens aber um 40,5 Prozent, wenn der Veräusserer das Grundstück wenigstens 15 Jahre selbst bewohnt hat;
b)* auf Gewinnanteilen über Fr. 500 000.- gemäss lit. a dieses Absatzes sowie in den anderen Fällen um 1 Prozent, höchstens aber um 20 Prozent.
3. Bei Erwerb des Grundstückes aus steueraufschiebender Veräusserung wird für die Berechnung der Eigentumsdauer und der Selbstnutzung durch den Veräusserer oder dessen Ehegatten auf die letzte steuerbegründende Veräusserung abgestellt.
4. Werden die Anlagekosten nach Art. 139 Abs. 3 dieses Erlasses berechnet, wird für die Ermässigung nach Abs. 2 dieser Bestimmung auf eine Eigentumsdauer von 20 Jahren abgestellt.
Gerichtsentscheide zu dieser Bestimmung (26)
B.2024.232 · sg (Art. 141 Abs. 2 StG)
Real Estate Gains Tax Holding Period Discount Calculation Dispute
The court interpreted and applied this provision to restrict the holding period for the reduction of the real estate gains tax to the period during which the property was taxed as private property.
B.2024.136 · sg (Art. 141 Abs. 2 lit. b StG)
Property Gains Tax: Applicable Acquisition Value Replacement and Holding Period Reduction
Cited in connection with Art. 141 Abs. 4 StG to determine the holding period reduction (5%).
B.2024.136 · sg (Art. 141 Abs. 4 StG)
Property Gains Tax: Applicable Acquisition Value Replacement and Holding Period Reduction
The application of this article determined the calculation of the holding period reduction, leading to a 5% discount in the final order.
I.1.2024.15 · sg (Art. 141 Abs. 3 StG)
Tax Deferral for Departing Spouse's Share of Owner-Occupied Property After Separation
Cited in the reasoning to support the legal conclusion that the self-occupation of the spouse residing in the property during separation should be imputed to the appellant, which is consistent with how ownership duration and self-occupation are treated under this provision for other deferral supplements/reductions.
B.2023.182 · sg (Art. 141 Abs. 2 lit. a StG)
Inheritance Sale Tax Reduction Ownership Period Requirement
The court found that the requirements for an additional tax reduction based on self-occupancy for more than 15 years were not met because self-occupancy must coincide with ownership.
B.2023.182 · sg (Art. 141 Abs. 2 lit. b StG)
Inheritance Sale Tax Reduction Ownership Period Requirement
The court confirmed the appellant met the requirements for the 20% reduction based on acquiring the property from a tax-deferred sale.
B.2023.182 · sg (Art. 141 Abs. 3 StG)
Inheritance Sale Tax Reduction Ownership Period Requirement
The court used this provision to determine that the self-occupancy of previous owners (who were not the spouse) cannot be credited to the current seller for the additional reduction.
B.2023.182 · sg (Art. 141 Abs. 2 lit. a StG)
Taxpayer Denied Additional Capital Gains Reduction for Pre-Inheritance Self-Use
The court confirmed the tax assessment based on the finding that the self-occupation period did not meet the 15-year requirement under this provision because ownership was only held for 10 years.
B.2023.182 · sg (Art. 141 Abs. 3 StG)
Taxpayer Denied Additional Capital Gains Reduction for Pre-Inheritance Self-Use
The court relied on this provision (in conjunction with Art. 141 Abs. 2 lit. a StG) to deny the additional reduction, as the beneficiary was not the spouse of the predecessor.
I.1.2022.101 · sg (Art. 141 Abs. 2 lit. a StG)
Inherited Property Gains Tax Abatement for Continuous Residency
Basis for granting the maximum tax reduction of 40.5% for property gains tax.
I.1.2022.101 · sg (Art. 141 Abs. 3 StG)
Inherited Property Gains Tax Abatement for Continuous Residency
Cited alongside Art. 141 Abs. 2 lit. a StG to confirm that the ownership duration of the father is to be considered.
I.1.2022.101 · sg (Art. 141 Abs. 2 lit. a StG)
Taxpayer Property Gains Rebate Based on Inherited Property's Original Acquisition Date
This article was cited in the final order to grant the maximum tax reduction of 40.5% because both ownership duration and self-occupancy requirements were met.
I.1.2022.101 · sg (Art. 141 Abs. 3 StG)
Taxpayer Property Gains Rebate Based on Inherited Property's Original Acquisition Date
This article was cited in the final order in connection with Art. 141 Abs. 2 lit. a StG, allowing the owner's prior ownership period to be considered for the self-occupancy requirement.
B.2018.164 · sg (Art. 141 Abs. 2 lit. a in Verbindung mit Art. 141 Abs. 3 StG)
Inheritors' Property Gains Tax Discount Dispute
This provision was the core legal basis determining whether the appellants were entitled to a higher holding period discount (40.5%) instead of the standard 30%.
B.2018.164 · sg (Art. 141 Abs. 2 lit. b StG)
Inheritors' Property Gains Tax Discount Dispute
Cited in the reasoning section to define the standard 30% discount rate.