811.1 STG

CH-SG

Art. 15 Steuergesetz (StG) - Umfang der Steuerpflicht

ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - I. Steuerpflicht

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Art. 15 StG · Umfang der Steuerpflicht

1. Bei persönlicher Zugehörigkeit ist die Steuerpflicht unbeschränkt; sie erstreckt sich aber nicht auf Geschäftsbetriebe, Betriebsstätten und Grundstücke ausserhalb des Kantons.

2. Bei wirtschaftlicher Zugehörigkeit beschränkt sich die Steuerpflicht auf die Teile des Einkommens und Vermögens, für die nach Art. 14 dieses Gesetzes eine Steuerpflicht im Kanton besteht.

← Art. 14 StG Steuergesetz (StG) - Steuerhoheiten und Steuerarten a) Staat Art. 16 StG →

Gerichtsentscheide zu dieser Bestimmung (14)

I.1.2020.237.und.258 · sg (Art. 15 Abs. 1 StG)

Tax Authority Revision Appeals Over Intercantonal Double Taxation of Airport Noise Compensation

Cited in the preamble, but not explicitly used in the final orders (dispositive) for the actual ruling on the merits or procedure, except potentially indirectly through the reasoning leading to the application of Art. 197 StG.

I.1.2021.153 · sg (Art. 15 Abs. 1 StG)

Tax Domicile Determination Based on Personal Ties

This provision is cited alongside Art. 13 StG as the legal basis for unlimited taxation based on residence or stay in the Canton of St. Gallen, which justifies the decision in Order 1.

I.1.2021.153 · sg (Art. 15 Abs. 1 StG)

Tax Domicile Dispute: Primary Residence vs. Place of Employment

This provision, combined with Art. 13 StG, governs when natural persons are subject to unlimited tax liability in the Canton of St. Gallen.

I.1.2021.26.und.27 · sg (Art. 15 Abs. 1 StG)

Taxpayer's Permanent Establishment in Liechtenstein for 2019 Income Tax

Cited in the text preamble, which generally lists relevant provisions, and its counterpart Art. 6 Abs. 1 DBG is used by analogy in the reasoning for the outcome.

I.1.2021.26.und.27 · sg (Art. 15 Abs. 1 StG)

Swiss Resident v. Tax Authority (Liechtenstein Permanent Establishment)

This article, analogous to Art. 6 Abs. 1 und 3 DBG, governs the restriction of tax liability in the canton of residence when a permanent establishment exists abroad, which supports the allowance of the appeal/complaint.

B.2015.146.und.B.201 · sg (Art. 15 Abs. 1 StG)

Tax Domicile Recognition Rejection for Sole Proprietorship Outside Canton of Residence

This article limits the unlimited tax liability to exclude business operations outside the Canton, which is the core issue being decided regarding the denial of recognition of the business seat in Schwyz.

B.2015.146.und.B.2015.147 · sg (Art. 15 Abs. 1 StG)

Tax Domicile Dispute: Enterprise Seat Recognition Denied Despite Claimed Infrastructure Issues

Cited in the reasoning to establish that tax liability does not extend to business operations outside the canton, forming the core issue regarding the tax domicile of the sole proprietorship.

B.2015.146.und.B.201 · sg (Art. 15 Abs. 1 StG)

Tax Domicile Dispute: Schwyz vs. St. Gallen Taxation

Cited to establish that the unlimited tax liability does not extend to business operations outside the canton.

I.1.2012.208.I.1.20 · sg (Art. 15 Abs. 1 StG)

Taxpayer Fails to Prove Secondary Business Domicile for Limited Taxation

This provision, concerning the exclusion of business premises outside the canton from unlimited tax liability, is cited in the reasoning leading up to the decision on the business location dispute.

I.1.2012.208.I.1.2012.209 · sg (Art. 15 Abs. 1 StG)

Tax Domicile Dispute and Burden of Proof for Business Location

This provision is cited as setting out the scope of tax liability excluding businesses outside the canton, directly impacting the analysis of the business location dispute (though ultimately the location was found to be in St. Gallen).

I.1.2012.208.I.1.20 · sg (Art. 15 Abs. 1 StG)

Tax Domicile Dispute Regarding Self-Employment Location

This provision limits tax liability based on personal affiliation to business operations outside the canton, which was the central issue regarding the claimed business location in Schwyz.

I.1.2011.22 · sg (Art. 15 Abs. 2 StG)

Real Estate Tax Assessment Based on Land Registry Ownership Despite Alleged Silent Partnership

Cited in conjunction with Art. 14 Abs. 1 lit. b StG as the basis for the appellant's limited tax liability due to economic affiliation.

I.1.2011.22 · sg (Art. 15 Abs. 2 StG)

Sole Registered Owner Tax Liability Upheld Despite Alleged Silent Partnerships

This provision, used in conjunction with Art. 14 Abs. 1 lit. b StG, establishes the limited tax liability based on economic affiliation.

I.1.2011.49 · sg (Art. 15 Abs. 1 StG)

Carpenter's Tax Domicile Dispute: St. Gallen vs. Schwyz Business Registration

Cited in the summary (headnote) as part of the legal basis related to tax liability which was implicitly confirmed by the dismissal of the appeal.