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811.1 STG CH-SG

Art. 242 Steuergesetz (StG) - Steuersubjekt

DRITTER TEIL: GEMEINDESTEUERN - Vierter Abschnitt: Handänderungssteuer
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Art. 242 StG · Steuersubjekt

1. Steuerpflichtig ist der Erwerber des Grundstückes. Bei Erwerb von Gesamteigentum oder Miteigentum ist jeder Beteiligte entsprechend seinem Anteil steuerpflichtig.

2. Der Veräusserer haftet solidarisch.

← Art. 241 StG Steuergesetz (StG) - Steuerhoheiten und Steuerarten a) Staat Art. 243 StG →

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Gerichtsentscheide zu dieser Bestimmung (6)

I.2.2014.54 · sg (Art. 242 StG)
Property Seller's Joint Liability for Unpaid Transfer Tax
This article establishing the taxpayer's joint and several liability was the reason the appellant was rightfully involved and liable for the tax.
I.2.2014.54 · sg (Art. 242 StG)
Solidary Taxpayer's Right to Appeal Assessment Issued Only to Primary Taxpayer Following Valid Transfer of Purchase Right
Cited to confirm the joint and several liability of the transferor for the real estate transfer tax.
B.2010.103 · sg (Art. 242 Abs. 1 StG)
Estate Transfer Tax Liability After Exemption Period Expiration
Cited in the final order to specify that the calculation of the shares of tax owed by individual heirs must be based on their respective shares in the estate.
B.2010.103 · sg (Art. 242 Abs. 1 StG)
Real Estate Transfer Tax on Untimely Inheritance Transfer to Heirs' Community
Cited in the final order (Order 4) to determine that the calculation of the tax share for individual heirs must be based on their respective shares in the estate.
I.2.2005.35 · sg (Art. 242 Abs. 1 StG)
Property Transfer Tax Assessment Void Due to Improper Seller Assessment
Basis for the finding that the seller (T.S.) was incorrectly assessed as he is not the subject of the transfer tax, as only the acquirer is the subject.
I.2.2005.35 · sg (Art. 242 Abs. 1 StG)
Acquirer's Appeal Dismissed While Seller's Void Assessment Corrected *Ex Officio*
The court noted that the assessment of T.S. (the seller) was void because the purchaser is exclusively the tax subject for the real estate transfer tax.