811.1
STG
CH-SG
CH-SG
Art. 19 Steuergesetz (StG) - Beginn und Ende der Steuerpflicht
ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - I. Steuerpflicht
Art. 19 StG · Beginn und Ende der Steuerpflicht
1. Die Steuerpflicht beginnt mit dem Tag, an dem der Steuerpflichtige im Kanton steuerrechtlichen Wohnsitz oder Aufenthalt nimmt oder im Kanton steuerbare Werte erwirbt.
2. Die Steuerpflicht endet mit dem Tode oder dem Wegzug des Steuerpflichtigen aus dem Kanton oder mit dem Wegfall der im Kanton steuerbaren Werte.
3. Die Folgen des Beginns, der Änderung und des Endes der Steuerpflicht aufgrund persönlicher und wirtschaftlicher Zugehörigkeit werden im interkantonalen Verhältnis durch die Bundesgesetzgebung über die Steuerharmonisierung und durch die Grundsätze des Bundesrechts über das Verbot der interkantonalen Doppelbesteuerung bestimmt.
Gerichtsentscheide zu dieser Bestimmung (9)
B.2019.64 · sg (Art. 19 Abs. 2 StG)
Tax Domicile Determination Upheld on Appeal
This provision establishes when unlimited tax liability based on personal connection ends (upon moving out of the canton), which is central to determining the tax residence on December 31, 2014.
B.2019.64 · sg (Art. 19 StG)
Tax Domicile Dispute Regarding Proof of Relocation
This article concerning the termination of unlimited tax liability upon moving out of the canton was used to assess the end of tax residency in St. Gallen.
B.2016.201 · sg (Art. 19 Abs. 2 StG)
Tax Domicile Dispute and Tax Liability Confirmation
The court implicitly confirmed the finding that tax liability had not ended because the taxpayer did not prove relocation outside the canton.
B.2016.201 · sg (Art. 19 Abs. 2 StG)
Tax Liability Following Failure to Establish New Domicile
This provision relates to the termination of tax liability upon moving out of the canton, which was the core issue addressed in the context of the appellant's alleged move.
B.2014.51 · sg (Art. 19 Abs. 2 St.G. OG)
School Headscarf Ban Overturned on Freedom of Belief Grounds
Although not explicitly cited in the dispositive, the decision references the *St. Galler Obergericht* (Appellate Court) which is referred to in the reasoning regarding the standard of review or the weight of prior jurisprudence, but no specific procedural article from the St. Galler OG is explicitly cited in orders 1-4.
B.2011.260 · sg (Art. 19 Abs. 2 StG)
Tax Domicile and Center of Vital Interests Appeal
Although discussed by the appellant, the court implicitly relied on the principle that tax liability only ends upon proven establishment of a new residence abroad, rather than automatically ceasing upon mere deregistration (Art. 19 Abs. 2 StG was mentioned by the appellant but not used as the basis for the final order, only the principle derived from established practice was).
B.2011.260 · sg (Art. 19 Abs. 2 StG)
Tax Liability Following Deregistration Without Proof of New Residence
Although discussed in the reasoning regarding the end of tax liability upon departure, it is not cited in the final operative orders (1, 2, 3).
I.1.2011.22 · sg (Art. 19 StG)
Real Estate Tax Assessment Based on Land Registry Ownership Despite Alleged Silent Partnership
Cited to establish when the limited tax liability begins and ends, relevant to the scope of taxation for the year.
I.1.2011.22 · sg (Art. 19 StG)
Sole Registered Owner Tax Liability Upheld Despite Alleged Silent Partnerships
This provision defines the start and end of limited tax liability, which is relevant to the scope of taxation considered.