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811.1 STG CH-SG

Art. 203 Steuergesetz (StG) - e) Verwirkung

ZWEITER TEIL: STAATSSTEUERN - Sechster Abschnitt: Organisation und Verfahren - VI. Änderung rechtskräftiger Verfügungen und Entscheide
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Art. 203 StG · e) Verwirkung

1. Das Recht, ein Nachsteuerverfahren einzuleiten, erlischt zehn Jahre, in Fällen gemäss Art. 200 Bst. c dieses Gesetzes zwanzig Jahre nach Ablauf der Steuerperiode, für die eine Veranlagung zu Unrecht unterblieben oder eine rechtskräftige Veranlagung unvollständig ist. Bei nicht periodisch geschuldeten Steuern beginnt die Frist nach Ablauf der Steuerperiode, in welcher der Steueranspruch entstand.

2. Als abgelaufen gilt eine Steuerperiode, für die eine rechtskräftige oder noch keine Veranlagung besteht.

3. Das Recht, die Nachsteuer festzusetzen, erlischt 15 Jahre, in Fällen gemäss Art. 200 Bst. c dieses Gesetzes 25 Jahre nach Ablauf der Steuerperiode, auf die sie sich bezieht.

← Art. 202 StG Steuergesetz (StG) - Steuerhoheiten und Steuerarten a) Staat Art. 203bis StG →

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Gerichtsentscheide zu dieser Bestimmung (19)

I.1.2025.27.28 · sg (Art. 203 Abs. 1 StG)
Tax Reassessment of Deceased Shareholder Based on Unappealed Company Deemed Distributions
Mentioned in the reasoning (E. 3) as the legal basis confirming the right to initiate a subsequent assessment procedure, which underpins the final orders (1 and 2).
B.2022.36.B.2022.37 · sg (Art. 203 Abs. 1 StG)
Tax Assessment Upheld: Unexplained Foreign Deposits Deemed Taxable Income
Cited to confirm that the initiation of the supplementary tax assessment procedure was not time-barred.
B.2022.36.B.2022.37 · sg (Art. 203 Abs. 3 StG)
Tax Assessment Upheld: Unexplained Foreign Deposits Deemed Taxable Income
Cited to confirm that the final assessment of the supplementary tax was made within the period for assessment.
I.1.2020.235.und.236 · sg (Art. 203 Abs. 1 StG)
Tax Reassessment Upheld Based on Undisclosed Bank Transfers
Substantive legal basis cited in the reasoning confirming that the opening of the back tax procedure was within the prescription period.
I.1.2020.235.und.236 · sg (Art. 203 Abs. 1 StG)
Tax Reassessment Upheld Due to Undisclosed Bank Transfers
Cited to confirm that the supplementary tax proceedings were initiated within the ten-year limitation period applicable under cantonal and communal tax law.
B.2017.224.B.2017.2 · sg (Art. 203 Abs. 3 StG)
Tax Assessment Reopening and Statute of Limitations for 2000–2004
Cited in the reasoning which supports the decision in orders 2 and 3 regarding the expiry of the right to assess supplementary tax due to prescription (Art. 203 Abs. 3 StG, Art. 152 Abs. 3 DBG, Art. 53 Abs. 2 StHG).
B.2017.224.B.2017.225 · sg (Art. 203 Abs. 3 StG)
Tax Assessment Appeal Based on Newly Discovered Evidence and Statute of Limitations
Cited to determine that the right to assess supplementary tax for the 2002 tax year had expired due to the statute of limitations (Verjährung).
B.2017.224.B.2017.2 · sg (Art. 203 Abs. 3 StG)
Tax Reassessment Dispute: Limitation Period and Unsubstantiated Expenses
Cited in the reasoning (Erwägung 4) for the expiration of the right to assess a supplementary tax due to prescription, which leads to the partial granting of the appeal in Order 2 and 3.
B.2017.222.B.2017.2 · sg (Art. 203 Abs. 3 StG)
Tax Reassessment Statute of Limitations and Undisclosed Profits Case
Used to determine that the right to re-assess the 2002 tax had expired due to the statute of limitations (Verjährung), leading to the annulment for that year.
B.2017.222.B.2017.223 · sg (Art. 203 Abs. 3 StG)
Tax Authority v. Taxpayer (2000-2004 Retroactive Taxation Dispute)
This provision establishes the limitation period for imposing a supplementary tax assessment, which was the ground for partially allowing the appeals for tax year 2002.
B.2017.222.B.2017.2 · sg (Art. 203 Abs. 3 StG)
Tax Reassessment Upheld Based on Undisclosed Fictitious Expenses
Cited to establish the limitation period for the right to impose a subsequent tax assessment, which led to the annulment of the assessment for the 2002 tax year.
B.2014.67.B.2014.68 · sg (Art. 203 Abs. 1 StG)
Tax Reassessment on Undisclosed Foundation Payment
Cited in the reasoning (E. 2.1 and E. 2.2) concerning the deadline for initiating supplementary tax proceedings, although the final order does not explicitly repeat it as the basis for the decision outcome.
B.2014.67.B.2014.68 · sg (Art. 203 Abs. 1 StG)
Tax Assessment on Undocumented Foundation Payment Upheld
Cited in the context of the deadline for initiating a tax reassessment procedure, although the core of the decision affirms the reassessment.
B.2014.65.B.2014.66 · sg (Art. 203 Abs. 1 StG)
Surviving Spouse's Tax Evasion and Undeclared Matrimonial Assets Reassessment Period
Cited in the dispositive as the basis for applying the ten-year late assessment period, confirming the lower court's view.
B.2014.65.B.2014.66 · sg (Art. 203 Abs. 1 StG)
Surviving Spouse Tax Reassessment for Undeclared Assets in Sole Name
Cited in the final order (No. 3) to confirm the application of the ten-year penalty assessment period for undeclared income/assets attributable to the surviving spouse.