811.1 STG

CH-SG

Art. 143 Steuergesetz (StG) - 2. Schenkungssteuer

ZWEITER TEIL: STAATSSTEUERN - Fünfter Abschnitt: Erbschafts- und Schenkungssteuern

Originalquelle öffnen Gesamter Erlass (304 Artikel) Maschinenlesbares Markdown (.md)

Art. 143 StG · 2. Schenkungssteuer

1. Der Schenkungssteuer unterliegen freiwillige Zuwendungen unter Lebenden, soweit der Empfänger aus dem Vermögen eines anderen ohne entsprechende Gegenleistung bereichert wird.

2. Steuerbar sind insbesondere Schenkungen unter Lebenden, Vorempfänge in Anrechnung an die künftige Erbschaft sowie Zuwendungen zur Errichtung einer Stiftung und an eine bestehende Stiftung.

← Art. 142 StG Steuergesetz (StG) - Steuerhoheiten und Steuerarten a) Staat Art. 144 StG →

Gerichtsentscheide zu dieser Bestimmung (7)

I.2.2010.71 · sg (Art. 143 Abs. 1 StG)

Administrative Commission Overturns Inconsistent Gift Tax and Income Assessments Due to Multiple Taxation

Cited in the introductory summary regarding the contradictory assessment of the payment.

I.2.2010.79 · sg (Art. 143 Abs. 1 StG)

Son's Transfer to Father Not Taxable Gift Upon Reassessment

This article defines the taxable event for gift tax, the absence of which justifies the acceptance of the appeal and the annulment of the taxation.

I.2.2010.71 · sg (Art. 143 Abs. 1 StG)

Gift Tax Assessment Overturned Due to Contradictory Tax Treatment

This provision establishing the basis for gift tax was the subject of the decision regarding the contradictory tax treatment.

I.2.2010.79 · sg (Art. 143 Abs. 1 StG)

Son's Loan Repayment to Father Not Subject to Gift Tax

This article defines the taxable event for gift tax, and the court ultimately found that the transaction in question did not meet the criteria outlined here (lack of enrichment/gift), leading to the annulment of the tax assessment.

B.2010.107.B.2010.1 · sg (Art. 143 Abs. 1 StG)

Partnership Transfer Taxability Dispute

This provision regarding gift tax is mentioned in the context of distinguishing between taxable income and a tax-free gift under Cantonal law.

B.2010.107.B.2010.108 · sg (Art. 143 Abs. 1 StG)

Partnership Capital Transfer Reclassified as Taxable Income

This article concerning gift tax was cited to contextualize the distinction between taxable income and tax-free gifts, relevant to the confirmation of the tax assessment.

B.2010.107.B.2010.1 · sg (Art. 143 Abs. 1 StG)

Partnership Capital Transfer Taxability Dispute

Cited as part of the legal framework defining gifts for gift tax purposes, which determined the exclusion from income tax.