811.1
STG
CH-SG
CH-SG
Art. 224 Steuergesetz (StG) - Stundung und Erlass
ZWEITER TEIL: STAATSSTEUERN - Siebter Abschnitt: Steuerbezug - I. Steuerbezug und Steuererlass
Art. 224 StG · Stundung und Erlass
1. Steuerpflichtigen, die in Not geraten sind oder für welche die Bezahlung der Steuern, der Zinsen, der Bussen oder der Kosten eine grosse Härte bedeutet, kann der geschuldete Betrag gestundet oder ganz oder teilweise erlassen werden. Für den Erlass werden Art. 167 bis Art. 167f des Bundesgesetzes über die direkte Bundessteuer vom 14. Dezember 1990 sachgemäss angewendet.
2. Gesuche um Stundung und Erlass sind innert der Zahlungsfrist schriftlich und begründet der Bezugsstelle einzureichen. Auf Gesuche, die nach Zustellung des Zahlungsbefehls eingereicht werden, wird nicht eingetreten.
3. Das kantonale Steueramt entscheidet, bei Einkommens- und Vermögenssteuern nach Anhören des Gemeinderates, über Stundung und Erlass. Das Gemeindesteueramt kann, soweit das Gesuch die Einkommens- und Vermögenssteuern betrifft, bei dessen Bearbeitung nach Vorgabe des kantonalen Steueramtes mitwirken.
4. Stundungsentscheide sind endgültig. Erlassentscheide können mit Rekurs und Beschwerde angefochten werden.
Gerichtsentscheide zu dieser Bestimmung (76)
B.2024.185.B.2024.1 · sg (Art. 224 Abs. 1 StG)
Tax Remission Denial Due to Lack of Hardship Proof
Basis for the dismissal of the appeal concerning the exemption of cantonal and communal taxes due to lack of proof of great hardship/necessity.
B.2023.31.B.2023.32 · sg (Art. 224 Abs. 1 Satz 2 StG)
Taxpayer's Sufficient Assets Justify Refusal of Tax Waiver
Applied implicitly by ruling on the Cantonal and Municipal Tax Erlass by referencing the relevant part of the DBG provisions (Art. 167 ff. DBG).
B.2023.31.B.2023.32 · sg (Art. 224 Abs. 1 Satz 2 StG)
Taxpayer Assets Bar Tax Remission for 2019 Taxes
Applied in conjunction with Art. 167a lit. c DBG to determine that the federal standard for denying remission due to non-payment when payment was feasible also applies to cantonal and municipal taxes.
B.2021.247.B.2021.2 · sg (Art. 224 Abs. 1 StG)
Tax Remission Denial Upheld Due to Incomplete Financial Disclosure
The appeal regarding Cantonal and communal taxes was dismissed because the requirements for a tax remission were not proven, as per this provision.
B.2021.247.B.2021.2 · sg (Art. 224 Abs. 4 Satz 2 StG)
Tax Remission Denial Upheld Due to Incomplete Financial Disclosure
Cited to establish the court's jurisdiction over the cantonal and communal tax appeal.
B.2021.247.B.2021.2 · sg (Art. 224 Abs. 1 StG)
Tax Remission Denial Upheld Based on Incomplete Spousal Financial Disclosure
The appeal concerning the Cantonal and Municipal Taxes was dismissed based on this provision, as the conditions for tax relief were not met.
I.2.2021.44.45 · sg (Art. 224 Abs. 1 StG)
Tax Remission Denial Upheld Due to Past Disposable Income
This article, concerning the conditions for tax relief (Steuererlass), is cited in the context of the appeal being dismissed.
I.2.2021.44.45 · sg (Art. 224 Abs. 1 StG)
Tax Remission Denial Upheld Due to Prior Financial Capacity
This provision is cited as the legal basis for the tax remission request being subject to the rules applicable to federal direct taxes.
I.2.2021.20.und.21 · sg (Art. 224 Abs. 1 StG)
Taxpayer Remanded for Reassessment of Property Equity in Tax Remission Appeal
This article, concerning the conditions for tax relief (Erlass), is the substantive basis for examining the case, which ultimately resulted in a remand.
I.2.2021.20.und.21 · sg (Art. 224 Abs. 4 StG)
Taxpayer Remanded for Reassessment of Property Equity in Tax Remission Appeal
Cited in the reasoning to confirm that the appeal/complaint met the formal requirements (admissibility check).
I.2.2021.20.und.21 · sg (Art. 224 Abs. 1 StG)
Taxpayer Appeal for Abatement Based on Insufficient Funds Amidst Property Ownership and Subsidy Repayment Obligations
This article governs the conditions under which a tax debt may be remitted (Erlass) for cantonal and communal taxes, which is the core subject of the appeal being decided upon.
I.2.2020.59.und.60 · sg (Art. 224 Abs. 1 StG)
Tax Remission Due to Financial Hardship from Health Issues and Job Loss
Basis for granting the tax remission for cantonal and municipal taxes due to hardship.
I.2.2020.59.und.60 · sg (Art. 224 Abs. 1 StG)
Tax Remission Appeal Based on Health-Related Financial Hardship
This article is cited as the legal basis for granting the tax remission for cantonal and municipal taxes.
B.2020.139.B.2020.1 · sg (Art. 224 Abs. 1 StG)
Tax Relief Denied Due to Surplus Income and Priority to Other Creditors
The appeal concerning the remission of cantonal and communal taxes was dismissed based on the provisions governing tax remission.
I.2.2019.16.17 · sg (Art. 224 StG)
Tax Relief Undue Hardship Calculation Including Current Tax Obligations
Cited in the procedural assessment (Erwägung 1) to establish jurisdiction and admissibility, and implicitly governing the subject matter of the appeal (tax relief application).