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811.1 STG CH-SG

Art. 243 Steuergesetz (StG) - Steuerbemessung

DRITTER TEIL: GEMEINDESTEUERN - Vierter Abschnitt: Handänderungssteuer
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Art. 243 StG · Steuerbemessung

1. Die Steuer wird nach dem Kaufpreis mit allen weiteren Leistungen des Erwerbers bemessen.

2. Ist kein Kaufpreis vereinbart oder liegt der Kaufpreis unter dem Verkehrswert, ist dieser massgebend.

3. Bei Erwerb von land- oder forstwirtschaftlichen Grundstücken, die für die Vermögenssteuer zum Ertragswert bewertet werden, ist dieser massgebend, wenn der Kaufpreis darunter liegt.

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Gerichtsentscheide zu dieser Bestimmung (18)

I.2.2020.53.und.54 · sg (Art. 243 Abs. 2 StG)
Real Estate Transfer Tax Assessment Based on Capitalized Building Right Fee Versus Market Value
This provision was the primary basis for determining that the market value, not the contractually agreed capitalized lease of CHF 100,000, was the correct basis for the real estate transfer tax because the agreed amount was far below market value.
I.2.2020.53.und.54 · sg (Art. 243 Abs. 2 StG)
Real Estate Transfer Tax on Building Right Understated Consideration
This provision was used to establish that the market value must be used as the basis for taxation when the agreed consideration (Baurechtszins) is below the market value.
B.2015.112 · sg (Art. 243 Abs. 1 StG)
Real Estate Transfer Tax Assessment Dispute Based on Notarized Purchase Price
Cited as the basis for determining that the agreed purchase price, including construction work, was correctly used to calculate the real estate transfer tax.
B.2015.112 · sg (Art. 243 Abs. 1 StG)
Transfer Tax Calculation Challenge and Separate Civil Proceedings
Cited as the legal basis for assessing the real estate transfer tax based on the purchase price.
I.2.2013.13 · sg (Art. 243 Abs. 1 StG)
Administrative Appeals Commission on Property Transfer Tax Calculation: Land Price vs. Architectural Fees
The provision served as the main legal basis for determining the taxable amount in the context of the appeal's subject matter (handover tax).
I.2.2013.13 · sg (Art. 243 Abs. 1 StG)
Real Estate Transfer Tax Aggregation and Building Obligation Dispute
The appeal was granted, resulting in the annulment of the assessment, which was based on the scope of taxation defined in this article.
I.2.2010.54 · sg (Art. 243 Abs. 1 StG)
Property Transfer Tax Assessment on Construction Costs in Separate Contracts Case
The core ground for the decision is based on the interpretation of this article regarding the calculation basis for real estate transfer tax when a purchase agreement is linked with a construction contract, ultimately leading to the appeal being granted.
I.2.2010.55 · sg (Art. 243 Abs. 1 StG)
Transfer Tax Assessment Based on Construction Costs Invalid Without Supplementary Assessment Prerequisites
The court used this article as the legal basis for determining that the construction cost should not be added to the purchase price, resulting in the appeal being granted and the assessment being overturned.
I.2.2010.56 · sg (Art. 243 Abs. 1 StG)
Tax Assessment on Real Estate Transfer Following Separate Construction Contracts
The court allowed the appeal and annulled the additional tax assessment based on the principle that the taxable basis for real estate transfer tax is only the purchase price if the requirements for a subsequent assessment (Nachsteuer) are not met, which is derived from this article concerning the basis of assessment.
I.2.2010.54 · sg (Art. 243 Abs. 1 StG)
Real Estate Transfer Tax Assessment Following Separate Construction Contracts
This provision determines the basis for calculating the real estate transfer tax, which the court used to rule on whether the construction work price should be included.
I.2.2010.55 · sg (Art. 243 Abs. 1 StG)
Real Estate Transfer Tax Assessment Based on Construction Costs Invalid Without Supplementary Assessment Prerequisites
This provision is cited in the introductory summary as the basis for the decision regarding the assessment of property transfer tax on the construction fee (Werklohn).
I.2.2010.56 · sg (Art. 243 Abs. 1 StG)
Transfer Tax Assessment Based on Construction Costs Without Prerequisites
This provision is the main ground for the decision, as the court determined that the requirements for applying the transfer tax to the construction cost (Werklohn) were not met based on this article.
I.2.2010.91 · sg (Art. 243 Abs. 1 StG)
Real Estate Transfer Tax Assessment Based on Construction Costs
This article served as the main legal ground for concluding that the construction fee was not to be included in the basis for calculating the property transfer tax.
I.2.2010.91 · sg (Art. 243 Abs. 1 StG)
Real Estate Transfer Tax Assessment on Construction Cost Invalid Without Supplementary Assessment Prerequisites
This article forms the substantive basis for the ruling that a transfer tax on the construction fee was not applicable because the conditions for linking the purchase and construction contracts were not met.
B.2008.173 · sg (Art. 243 Abs. 1 StG)
Real Estate Transfer Tax on Combined Land and Construction Price
The court confirms that the tax base must include the construction fee alongside the land price based on this article's scope regarding consideration paid by the acquirer.