811.1
STG
CH-SG
CH-SG
Art. 241 Steuergesetz (StG) - Gegenstand und Steueranspruch
DRITTER TEIL: GEMEINDESTEUERN - Vierter Abschnitt: Handänderungssteuer
Art. 241 StG · Gegenstand und Steueranspruch
1. Die Handänderungssteuer wird erhoben bei Handänderungen in der Gemeinde gelegener Grundstücke oder Grundstückanteile.
2. Als Handänderung gelten jeder Eigentumswechsel und jede Übertragung der wirtschaftlichen Verfügungsgewalt über ein Grundstück.
3. Als Handänderung gelten auch entgeltliche Belastungen von Grundstücken mit privatrechtlichen Dienstbarkeiten oder öffentlich-rechtlichen Eigentumsbeschränkungen, wenn diese die Bewirtschaftung oder den Veräusserungswert der Grundstücke dauernd und wesentlich beeinträchtigen.
4. Der Steueranspruch entsteht mit der Handänderung und wird mit der Rechnungstellung fällig.
Gerichtsentscheide zu dieser Bestimmung (24)
I.2.2020.53.und.54 · sg (Art. 241 StG)
Real Estate Transfer Tax Assessment Based on Capitalized Building Right Fee Versus Market Value
Mentioned in the reasoning, but the final order only cites the procedural and cost provisions.
I.2.2014.54 · sg (Art. 241 Abs. 1 StG)
Property Seller's Joint Liability for Unpaid Transfer Tax
The core of the appeal dismissal relies on this article defining the taxable event (property transfer/economic control) for the real estate transfer tax, which the court found was fulfilled.
I.2.2014.54 · sg (Art. 241 Abs. 2 StG)
Property Seller's Joint Liability for Unpaid Transfer Tax
This article defining what constitutes a 'Handänderung' (property transfer), including the transfer of economic control, was used to establish the basis for the tax liability.
I.2.2014.54 · sg (Art. 241 Abs. 1 StG)
Solidary Taxpayer's Right to Appeal Assessment Issued Only to Primary Taxpayer Following Valid Transfer of Purchase Right
Cited as the basis for levying the real estate transfer tax upon changes of ownership or transfer of economic control over property.
I.2.2014.54 · sg (Art. 241 Abs. 2 StG)
Solidary Taxpayer's Right to Appeal Assessment Issued Only to Primary Taxpayer Following Valid Transfer of Purchase Right
Cited as the definition of a transfer for the purpose of the real estate transfer tax, encompassing any change of ownership or transfer of economic control.
I.2.2014.28 · sg (Art. 241 Abs. 3 StG)
Gas Station Servitude Term and Real Estate Transfer Tax
The appeal was granted and the assessment was annulled because the condition of a permanent and substantial impairment required by this article was not met by the contract.
I.2.2014.28 · sg (Art. 241 Abs. 3 StG)
Administrative Review Commission Ruling on Gas Station Servitude Contract and Real Estate Transfer Tax
This provision defines when the burdening of property with a servitude constitutes a taxable transfer, and its absence was the main ground for overturning the tax assessment.
B.2012.223 · sg (Art. 241 Abs. 2 StG)
Real Estate Transfer Tax on Two-Step Business Restructuring upheld despite prior informal assurance.
The court confirmed that the transfer of property qualified as a civil law transfer subject to the real estate transfer tax.
B.2012.223 · sg (Art. 241 Abs. 2 StG)
Sole Proprietorship to Corporation Transfer Tax Avoidance Upheld
The court treated the transfer of the properties as a legal transfer (civil law transfer) in the sense of this article, leading to the rejection of the appeal.
B.2012.31 · sg (Art. 241 Abs. 1 StG)
Property Transfer Tax on Turnkey Buildings vs. Partial Construction Contracts
Cited in the reasoning section to define where the real estate transfer tax is levied, which forms the substantive basis for the case regarding the tax calculation.
B.2012.31 · sg (Art. 241 Abs. 1 StG)
Real Estate Transfer Tax Calculation on Land Sale with Contingent Construction Obligation
This article establishes the basis for levying the real estate transfer tax, which is central to the dispute, although the main ground for the final decision relies on the interpretation of what constitutes the taxable basis under related tax provisions (Art. 243 StG, cited in the reasoning but not the dispositive).
I.2.2012.3 · sg (Art. 241 Abs. 2 StG)
Administrative Appeals Commission v. Property Transfer Tax Avoidance Structure
The appeal was dismissed because the transfer of property was treated as a civil law transfer of title, which is the taxable event defined in this article.
I.2.2012.7 · sg (Art. 241 Abs. 2 StG)
Real Estate Transfer Tax Avoidance Through Corporate Restructuring
Cited in the dispositive as the basis for treating the property transfer as a civil transfer subject to tax, overriding the restructuring exemption.
I.2.2012.3 · sg (Art. 241 Abs. 2 StG)
Administrative Appeals Commission Upholds Real Estate Transfer Tax on Multi-Step Transfer.
The appeal was dismissed because the property transfer was deemed a civil transfer subject to tax under this provision.
I.2.2012.7 · sg (Art. 241 Abs. 2 StG)
Administrative Appeal Commission Upholds Real Estate Transfer Tax on Property Reorganization
The court ruled that the transaction must be treated as a civil law transfer of ownership, which is the taxable event defined by this article.