811.1
STG
CH-SG
CH-SG
Art. 20 Steuergesetz (StG) - Familienbesteuerung
ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - I. Steuerpflicht
Art. 20 StG · Familienbesteuerung
1. Einkommen und Vermögen der Ehegatten, die in rechtlich und tatsächlich ungetrennter Ehe leben, werden unabhängig vom Güterstand zusammengerechnet.
2. Einkommen und Vermögen von Kindern unter elterlicher Sorge werden bis zum Beginn des Jahres, in dem sie volljährig werden, dem Inhaber der elterlichen Sorge zugerechnet.
3. Einkommen und Vermögen von Kindern unter gemeinsamer elterlicher Sorge nicht gemeinsam besteuerter Eltern werden jenem Elternteil zugerechnet, dem der Kinderabzug nach Art. 48 Abs. 1 Bst. a dieses Gesetzes zusteht.
4. Selbständig besteuert werden
a) Minderjährige, die nicht unter elterlicher Sorge stehen;
b) Kinder für Einkommen aus Erwerbstätigkeit und für Grundstückgewinne.
Gerichtsentscheide zu dieser Bestimmung (15)
B.2018.16.B.2018.17 · sg (Art. 20 Abs. 1 StG)
Spousal Joint Taxation in Undivided Marriage Upheld Against Separate Income Claim
Cited in the reasoning (E. 5.2) as the legal basis supporting the joint taxation of spouses, which is the core reason for upholding the tax assessment.
B.2018.16.B.2018.17 · sg (Art. 20 Abs. 1 StG)
Spousal Joint Tax Liability for Undivided Marriage Income
Substantive basis cited in the reasoning which confirms the court's decision regarding the joint taxation of spouses.
B.2013.269.B.2013.270 · sg (Art. 20 Abs. 1 StG)
Tax Deduction for Maintenance Payments via Joint Account
This provision, along with Art. 9 Abs. 1 DBG, forms the substantive basis for upholding the decision regarding cantonal and communal taxes by allowing the deduction of alimony payments.
B.2013.269.B.2013.2 · sg (Art. 20 Abs. 1 StG)
Taxpayer Deductibility of Non-Periodic Maintenance Payments During De Facto Separation
This provision, along with Art. 9 Abs. 1 DBG, forms the core legal basis for assessing the taxability of married persons, which was the main subject of dispute regarding the deductibility of support payments.
B.2013.16 · sg (Art. 20 Abs. 1 StG)
Spousal Tax Liability Based on Property Ownership Alone
Cited in the introductory summary regarding the aggregation of spouses' income and assets for taxation.
B.2013.16 · sg (Art. 20 Abs. 1 StG)
Spousal Tax Liability and Limited Tax Jurisdiction Based on Property Ownership
The final decision hinges on the interpretation of family taxation rules, specifically concerning the aggregation of income and assets of spouses, which is the central legal issue.
I.1.2013.3.4 · sg (Art. 20 Abs. 1 StG)
Tax Liability Following Judicial Separation Order
The court allowed the appeal and cross-appeal, implicitly confirming the substantive ground for reversing the separate taxation based on this article.
I.1.2013.3.4 · sg (Art. 20 Abs. 1 StG)
Appellant v. Tax Authority: Joint Assessment Despite Judicial Separation
The appeal was granted based on the finding that joint taxation according to this article was required for the tax year 2011.
I.1.2010.95 · sg (Art. 20 Abs. 1 StG)
Tax Assessment Appeal on Self-Employment Income and Procedural Violations
Cited regarding joint taxation of spouses, relevant to the determination that the structure in question was an abusive tax arrangement.
B.2010.253 · sg (Art. 20 Abs. 1 StG)
Spouses Living Apart Denied Separate Taxation Due to Continued Community of Means
This article on the principle of family taxation is the main substantive law basis for the decision regarding the joint assessment of spouses' income and assets.
B.2010.253 · sg (Art. 20 Abs. 1 StG)
Spouses' Joint Taxation Affirmed Despite Factual Separation Due to Community of Means
The court confirmed the assessment based on the joint taxation principle for spouses living in an undivided legal and factual marriage.
B.2009.165 · sg (Art. 20 Abs. 1 StG)
Tax Tariff Application for Spouse Residing Abroad
This article establishes the principle of joint taxation for spouses living in a legally and factually unbroken marriage, which is the core issue regarding the application of the married person's tariff.
B.2009.165 · sg (Art. 20 Abs. 1 StG)
Tax Tariff for Non-Resident Spouse Denied
This provision establishes the principle of family taxation, which was the subject of the dispute regarding the application of the married tariff.
I.1.2005.79 · sg (Art. 20 Abs. 1 StG)
Tax Assessment Retroactive Increase Following Withdrawal of Objection
Used to annul the assessment concerning the female appellant, as joint taxation only exists from the date of marriage (August 31, 2001).
I.1.2005.79 · sg (Art. 20 Abs. 1 StG)
Taxpayer's Withdrawal of Objection and Subsequent Reassessment of Extraordinary Income
Cited in the reasoning to justify annulling the assessment insofar as the wife (Rekurrentin) was assessed for years prior to their marriage.