811.1
STG
CH-SG
CH-SG
Art. 199 Steuergesetz (StG) - Nachsteuer a) Grundsatz
ZWEITER TEIL: STAATSSTEUERN - Sechster Abschnitt: Organisation und Verfahren - VI. Änderung rechtskräftiger Verfügungen und Entscheide
Art. 199 StG · Nachsteuer a) Grundsatz
1. Ergibt sich aufgrund von Tatsachen oder Beweismitteln, die der Steuerbehörde nicht bekannt waren, dass eine Veranlagung zu Unrecht unterblieben oder eine rechtskräftige Veranlagung unvollständig ist, oder ist eine unterbliebene oder unvollständige Veranlagung auf ein Verbrechen oder Vergehen gegen die Steuerbehörde zurückzuführen, wird die nicht erhobene Steuer samt Zins als Nachsteuer eingefordert.
2. Hat der Steuerpflichtige die Bestandteile der steuerbaren Leistungen und Werte in seiner Steuererklärung vollständig und genau angegeben und waren die für die Bewertung der einzelnen Bestandteile erforderlichen Grundlagen der Veranlagungsbehörde bekannt, kann wegen ungenügender Bewertung keine Nachsteuer erhoben werden.
Gerichtsentscheide zu dieser Bestimmung (66)
I.1.2025.27.28 · sg (Art. 199 Abs. 1 StG)
Tax Reassessment of Deceased Shareholder Based on Unappealed Company Deemed Distributions
Mentioned in the reasoning (E. 3) as the legal basis for why the re-assessment procedure was permissible, which underpins the final orders (1 and 2).
B.2024.54.B.2024.55 · sg (Art. 199 Abs. 1 StG)
Tax Reassessment for Undisclosed Prior Year Income
The core issue of the appeal concerned the prerequisites for imposing a supplementary tax, which is regulated by this article (parallel cantonal law).
B.2024.86.B.2024.87 · sg (Art. 199 StG)
Tax Assessment Upheld Due to Undeclared Foreign Income
The underlying legal basis for the tax reassessment (Nachsteuern) being upheld in the final orders (though primarily confirmed by the lack of challenge on its prerequisites in E. 6.1, it is fundamentally part of the context for the dismissal of the appeal against the prior decision on the merits).
B.2023.162.B.2023.1 · sg (Art. 199 Abs. 1 StG)
Taxpayer v. Tax Administration (Re-assessment Validity)
This article, governing the basis for supplementary taxes under cantonal law, is cited alongside Art. 151 DBG in the reasoning leading to the judgment on the merits (impliedly used as ground for the decision to uphold the appeal).
B.2023.74.B.2023.75 · sg (Art. 199 Abs. 1 StG)
Tax Authority Appeal Dismissed: Deemed Benefit Taxation Overturned on Hidden Profit Distribution to Seller
This provision, regarding the basis for imposing supplementary taxes (Nachsteuern), is mentioned in the reasoning but not explicitly cited in the operative section (Dispositive Orders 1-5) as the ground for dismissing the appeal. The dismissal of the appeal itself (Orders 2 and 3) is the final order, but the legal basis for the *substance* of the dismissal is found in the reasoning that the claim for supplementary tax was unfounded (E. 2.7.4), not in Art. 199 Abs. 1 StG itself being used in the operative part.
I.1.2020.235.und.236 · sg (Art. 199 Abs. 1 StG)
Tax Reassessment Upheld Based on Undisclosed Bank Transfers
Substantive legal basis cited in the reasoning to confirm the right to levy back taxes (although the dispositive relies on the analogous application of the reasoning).
I.1.2020.235.und.236 · sg (Art. 199 Abs. 1 StG)
Tax Reassessment Upheld Due to Undisclosed Bank Transfers
This article establishes the basis for levying a supplementary tax when a final assessment is incomplete due to new facts or evidence, which underpins the decision to dismiss the appeal regarding cantonal and communal taxes.
B.2020.200.B.2020.2 · sg (Art. 199 Abs. 1 StG)
Taxpayer Fails to Substantiate Foreign Cash Payments to Third Party
This provision defines the basis for imposing additional taxes, which were the subject of the appeal, although the core issue was the lack of substantiation.
B.2020.200.B.2020.2 · sg (Art. 199 Abs. 1 StG)
Taxpayer Failed to Substantiate Foreign Cash Payment Deductions
Cited in the reasoning section to define the conditions under which a supplementary tax assessment (Nachsteuer) can be requested.
B.2019.222.B.2019.2 · sg (Art. 199 Abs. 1 StG)
Appeal Dismissed Regarding Back Tax Assessment Based on Investigation Report
This provision regulates the basis for reassessment (Nachsteuer), which is the core subject matter confirmed by the final order.
B.2019.222.B.2019.224 · sg (Art. 199 Abs. 1 StG)
Tax Retroactive Assessment Upheld Despite Withheld Investigative Report Portions
Cited as part of the legal basis for confirming the opening of the subsequent tax assessment proceedings.
B.2019.222.B.2019.2 · sg (Art. 199 Abs. 1 StG)
Tax Reassessment Confirmation Upheld Despite Investment Loss and Commission Payment Challenges
The court confirmed the previous decision regarding the factual basis for opening the supplementary tax assessment, which implicitly upholds the use of the cited provision regarding the elements constituting a supplementary tax claim.
B.2018.251.B.2018.2 · sg (Art. 199 Abs. 1 StG)
Tax Authority v. Appellant (Taxable Substitute Income)
This provision establishes the legal basis for the post-assessment (Nachsteuererhebung) that was confirmed by the court.
B.2018.251.B.2018.2 · sg (Art. 199 Abs. 1 StG)
Taxability of Post-Employment Payments Deemed Substitute Income
This provision governs the imposition of supplementary tax assessments, which forms the basis for the court's decision to reject the appeal regarding cantonal and communal taxes.
B.2018.212.B.2018.2 · sg (Art. 199 Abs. 1 StG)
Tax Authority v. Shareholder: Retroactive Taxation of Unspecified Credits and Evidentiary Burden
Cited in the reasoning leading up to the orders regarding the grounds for a supplementary assessment (Nachsteuer).