811.1
STG
CH-SG
CH-SG
Art. 178bis Steuergesetz (StG) - 2. Grundstückwerte
ZWEITER TEIL: STAATSSTEUERN - Sechster Abschnitt: Organisation und Verfahren - III. Veranlagung
Art. 178bis StG · 2. Grundstückwerte
1. Die Veranlagungsbehörde kann die für die Veranlagung massgebenden Grundstückwerte vorgängig mit besonderer Verfügung eröffnen.
2. Rechtskräftige Grundstückwerte sind für die Veranlagung der laufenden Steuerperiode verbindlich.
3. Die Regierung regelt das Verfahren durch Verordnung.
Gerichtsentscheide zu dieser Bestimmung (12)
B.2019.87.B.2019.89 · sg (Art. 178bis Abs. 2 StG)
Tax Authority Upheld on Profit Adjustments, Loan Reclassification, and Rental Income Disallowance
Cited as the legal basis for the binding nature of the officially estimated rental value for the 2011 tax period.
B.2019.87.B.2019.89 · sg (Art. 178bis Abs. 2 StG)
Shareholder Loans Recharacterized as Hidden Equity and Profit Distribution Upheld
This article, concerning the binding nature of the officially assessed rental value, is used in the reasoning for the rejection of the appeal point regarding rental income (E. 6.3).
B.2017.231 · sg (Art. 178bis Abs. 2 StG)
Tax Authority Upheld Imputed Rental Value Despite Nearby Nuisances
This article, concerning the binding nature of the officially assessed rental value, is explicitly cited to confirm that the official valuation was correctly applied, thereby supporting the dismissal of the appeal.
B.2017.231 · sg (Art. 178bis Abs. 2 StG)
Imputed Rental Income Valuation Affirmation in Related Party Lease
This provision was cited as the legal basis for the binding nature of the officially assessed rental value used in the final calculation.
B.2014.33 · sg (Art. 178bis Abs. 2 StG)
Taxable Hidden Profit Distribution from Underpriced Real Estate Sales
Cited in the body of the decision (Erwägung 5.3.2) to confirm that legally binding property values are binding for the taxation of the current tax period, which is relevant to the outcome in order 1.
B.2014.33 · sg (Art. 178bis Abs. 2 StG)
Tax Adjustment for Related Party Transactions and Property Valuation
This article concerns the binding nature of final property values for the current tax period, used to reject the argument that the CHF 138'000 addition for the subdivided property to equity capital should be waived.
II.1.2013.2 · sg (Art. 178bis Abs. 1 StG)
Appeal Against Incorrect Agricultural Yield Valuation Transfer
Referred to in the reasoning establishing that the review of the correctness and appropriateness of property values occurs within the assessment and appeal procedure under tax law.
II.1.2013.2 · sg (Art. 178bis Abs. 1 StG)
Jurisdictional Dispute Over Preliminary Agricultural Yield Assessment Notification
Cited implicitly as part of the legal framework where the appropriateness of property values is reviewed exclusively within the assessment and appeal procedure under the Tax Law, which is the basis for forwarding the case.
I.1.2012.123 · sg (Art. 178bis Abs. 2 StG)
Valuation Binding for Current Period Only; Tax Apportionment Procedures Overturned
Cited to support the finding that new official property valuations cannot be applied retroactively to the previous tax period.
I.1.2012.123 · sg (Art. 178bis Abs. 2 StG)
Valuation Conclusiveness and Tax Apportionment Procedure
Cited in the reasoning to explain why the new property valuation could not be applied retroactively to the previous tax period.
I.1.2009.93 · sg (Art. 178bis Abs. 2 StG)
Intercantonal Taxation of Imputed Rental Value and Exemption with Progression
Cited in the reasoning leading to the final order to justify retaining the previous valuation figure for the taxable period 2008.
I.1.2009.93 · sg (Art. 178bis Abs. 2 StG)
Intercantonal Taxation: Imputed Rental Value Deduction for Second Homes
Cited in the reasoning that leads to the final decision (Order 1), specifically regarding the use of the previous value for estimation when a new valuation was not yet legally effective.