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811.1 STG CH-SG

Art. 29 Steuergesetz (StG) - Steuerbare Einkünfte a) Allgemeines

ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - II. Einkommenssteuer
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Art. 29 StG · Steuerbare Einkünfte a) Allgemeines

1. Der Einkommenssteuer unterliegen alle wiederkehrenden und einmaligen Einkünfte.

2. Als Einkommen gelten auch Naturalbezüge jeder Art, insbesondere freie Verpflegung und Unterkunft sowie der Wert selbstverbrauchter Erzeugnisse und Waren des eigenen Betriebs.

3. Die Kapitalgewinne aus der Veräusserung von Grundstücken des Privatvermögens unterliegen der Grundstückgewinnsteuer.

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Gerichtsentscheide zu dieser Bestimmung (43)

B.2024.189.B.2024.1 · sg (Art. 29 Abs. 1 StG)
Taxability of Compensation for Waiver of Liability Claims by Professional Athlete
This provision was cited to establish the correspondence between cantonal and federal tax law, leading to the dismissal of the cantonal tax appeal based on the federal analysis.
I.1.2023.267.268 · sg (Art. 29 Abs. 1 StG)
Taxation of Gross Solar Yield Without Cross-Property Offsetting
Cited as the general income tax clause that determines the taxability of PV revenues, although the appeal was ultimately dismissed based on energy law interpretation.
B.2023.127.B.2023.1 · sg (Art. 29 Abs. 1 StG)
Shareholder Tax Liability Imputation from Corporate Benefit
This provision is mentioned in the reasoning as being related to the taxability of benefits in kind, supporting the application of Art. 33 StG.
B.2023.127.B.2023.1 · sg (Art. 29 Abs. 1 StG)
Shareholder Tax Reassessment Upheld Based on Triangle Theory Distribution
This provision concerning taxable income at the cantonal level was mentioned in the summary relating to the tax increase upheld in the final order.
I.1.2021.210.211 · sg (Art. 29 ff. StG)
Taxation of Income from Frozen Seized Assets Versus Deductibility of Unascertained Future Tax Liabilities
Cited in the preamble and relevant to the substantive findings regarding cantonal and communal taxes.
I.1.2021.210.211 · sg (Art. 29 ff. StG)
Taxability of Income from Seized Bank Assets During Provisional Seizure
This law is the basis for the decision on Cantonal and communal taxes (Rekurs), which was partially upheld regarding income.
B.2021.157.B.2021.1 · sg (Art. 29 StG)
Tax Liability of Shareholder for Corporate Funds Transfer
The substantive finding that the payment constituted income for the respondent is implicitly supported by the confirmation of the initial tax assessment based on the reasoning concerning this article in section 3.2.
B.2021.157.B.2021.1 · sg (Art. 29 StG)
Tax Liability for Undocumented Asset Inflow to Shareholder
The court confirmed the tax assessment related to income based on this provision, which addresses the concept of net asset accretion for income tax.
I.1.2020.235.und.236 · sg (Art. 29 Abs. 1 StG)
Tax Reassessment Upheld Based on Undisclosed Bank Transfers
Substantive legal basis cited in the reasoning defining taxable income, which supports the decision to dismiss the appeal/complaint.
I.1.2021.80.und.81 · sg (Art. 29 Abs. 1 StG)
Taxability of Delayed Photovoltaic Subsidy Income
This provision (analogous to Art. 16 Abs. 1 DBG) formed the basis for taxing the one-time subsidy as income for cantonal and municipal taxes.
I.1.2020.235.und.236 · sg (Art. 29 Abs. 1 StG)
Tax Reassessment Upheld Due to Undisclosed Bank Transfers
This article, defining taxable income, is used as the legal basis for taxing the received payments under the principle of comprehensive net income taxation for the cantonal and communal tax part.
I.1.2021.80.und.81 · sg (Art. 29 Abs. 1 StG)
Commission v. Taxpayer on Photovoltaic Subsidy Taxation
Provision cited in the heading, establishing the principle of taxation of all income, which justifies the taxation of the subsidy as income.
I.1.2020.237.und.258 · sg (Art. 29 Abs. 3 StG)
Tax Authority Revision Appeals Over Intercantonal Double Taxation of Airport Noise Compensation
Cited in the preamble, but not explicitly used in the final orders (dispositive) for the actual ruling on the merits or procedure, except potentially indirectly through the reasoning leading to the application of Art. 197 StG.
I.1.2020.52.und.53 · sg (Art. 29 Abs. 1 StG)
Taxpayer Loan Repayment vs. Taxable Income Assessment
Cited in the preamble, related to the partial granting of the appeal regarding cantonal and communal taxes.
I.1.2020.52.und.53 · sg (Art. 29 Abs. 1 StG)
Tax Assessment of Loan Repayment vs. Legal Fee Income
Cited in the introduction and implicitly used as part of the tax law basis for the reconsideration of the cantonal tax assessment.