811.1 STG

CH-SG

Art. 31 Steuergesetz (StG) - c) Selbständige Erwerbstätigkeit 1. Allgemeines

ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - II. Einkommenssteuer

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Art. 31 StG · c) Selbständige Erwerbstätigkeit 1. Allgemeines

1. Steuerbar sind alle Einkünfte aus einem Handels-, Industrie-, Gewerbe-, Land- und Forstwirtschaftsbetrieb, aus einem freien Beruf sowie aus jeder anderen selbständigen Erwerbstätigkeit.

2. Zu den Einkünften aus selbständiger Erwerbstätigkeit zählen auch alle Kapitalgewinne aus Veräusserung, Verwertung oder buchmässiger Aufwertung von Geschäftsvermögen. Der Veräusserung gleichgestellt ist die Überführung von Geschäftsvermögen in das Privatvermögen oder in ausländische Betriebe oder Betriebsstätten. Als Geschäftsvermögen gelten alle Vermögenswerte, die ganz oder vorwiegend der selbständigen Erwerbstätigkeit dienen. Gleiches gilt für Beteiligungen von wenigstens 20 Prozent am Grund- oder Stammkapital einer Kapitalgesellschaft oder Genossenschaft, wenn der Eigentümer sie im Zeitpunkt des Erwerbs zum Geschäftsvermögen erklärt.

3. Führt der Steuerpflichtige eine ordnungsgemässe Buchhaltung, gilt Art. 82 dieses Gesetzes sachgemäss.

4. Kapitalgewinne aus der Veräusserung land- und forstwirtschaftlicher Grundstücke des Geschäftsvermögens werden den Einkünften aus selbständiger Erwerbstätigkeit zugerechnet, soweit der Anlagewert nach Abzug aufgeschobener Grundstückgewinne im Sinn von Art. 132 Abs.1 lit. d dieses Gesetzes den Einkommenssteuerwert übersteigt. Art. 138 dieses Gesetzes wird sachgemäss angewendet.

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Gerichtsentscheide zu dieser Bestimmung (46)

B.2024.156.B.2024.1 · sg (Art. 31 Abs. 1 StG)

Driving Instructor Income Assessment Appeal

This article regarding taxable income from self-employment forms the basis for the substantive ruling on the tax assessment.

B.2023.200.B.2023.2 · sg (Art. 31 Abs. 1 StG)

Tax Deduction Denial for Loss-Making Legal Activity

The court dismissed the appeal, upholding the tax authority's decision not to recognize the activity as self-employment and thus disallowing the loss deduction, which falls under the taxation of income from self-employment under cantonal law.

B.2023.200.B.2023.2 · sg (Art. 31 Abs. 1 StG)

Tax Deductibility of Secondary Business Losses as Hobby Expenses

This provision defines the scope of taxable income from self-employment at the cantonal level, which is central to the decision to dismiss the appeal regarding the recognition of self-employment and the deduction of losses.

B.2023.140 · sg (Art. 31 Abs. 1 StG)

Taxpayer Loss Deduction Denied Due to Substantial External Income and Non-Profit Motive

The appeal was dismissed because the activity did not meet the requirements for self-employment income as defined in this article.

B.2023.140 · sg (Art. 31 Abs. 1 StG)

Taxpayer Loss Deduction Disallowed Due to Lack of Profit Motive

The court implicitly confirms the rejection of the loss deduction based on the requirements for self-employment under this article, which was the core issue of the dispute.

B.2023.92 · sg (Art. 31 Abs. 2 StG)

Real Estate Gains Tax: Acquisition Cost for Former Business Asset Sale

Mentioned in the background legal context summary but not explicitly cited in the operative part (orders 1-3).

B.2021.9 · sg (Art. 31 Abs. 2 StG)

Taxation of 2007 Property Sale Gain: Income Tax vs. Real Estate Gains Tax

The court confirmed that the taxation of the property sale profit via income tax is applicable to the taxpayer who resided outside the canton at the relevant time, which is a core justification for dismissing the appeal against the income tax assessment.

B.2021.9 · sg (Art. 31 Abs. 2 StG)

Taxation of Property Sale Profit: Income Tax Upheld Over Unconstitutional Property Gains Tax

The reasoning section discusses the taxation of capital gains from real estate sales as income from self-employment under this article, which is the core substantive issue being decided.

I.1.2020.52.und.53 · sg (Art. 31 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. 31 Abs. 1 StG)

Tax Assessment of Loan Repayment vs. Legal Fee Income

Cited in the introduction as context for income taxation, which is relevant to the recalculation orders.

I.1.2020.149.und.150 · sg (Art. 31 Abs. 1 StG)

Taxpayer Challenge to Assessment Based on Unproven Subcontractor Expense

Substantive basis defining taxable income from self-employment, which forms the core of the dispute regarding the profit calculation.

B.2018.19.B.2018.20 · sg (Art. 31 Abs. 3 in Verbindung mit Art. 82 Abs. 1 lit. a StG und Art. 18 Abs. 3 in Verbindung mit Art. 58 Abs. 1 lit. a DBG)

Taxpayers Appeal Against Upward Adjustments on Income and Assets Upheld

These articles establish the basis for calculating the income of a collective company from its profit/loss statement, which was central to the dispute regarding loan interest and valuation adjustments.

B.2018.21.B.2018.22 · sg (Art. 31 Abs. 3 StG)

Tax Appeal Dismissed: Disallowed Interest Deductions, Inventory Write-downs, and Reclassified Business Expenses (2012-2014)

Cited as a legal basis for determining income based on the balance sheet when orderly accounting is kept (though ultimately disregarded due to lack of verifiable expenses).

B.2018.19.B.2018.20 · sg (Art. 31 Abs. 3 StG)

Tax Appeal Dismissed: Insufficient Evidence for International Transactions and Tax Write-Downs

This provision concerning the determination of income from self-employment was central to the court's decision to uphold the tax authority's adjustments based on the established income/loss.

B.2018.21.B.2018.22 · sg (Art. 31 Abs. 3 StG)

Partner Tax Assessment Appeal Dismissed Over International Transaction Evidentiary Failures

Cited as the general rule for determining income from a corporation when proper accounting is used, which forms the basis for the court's confirmation of the tax assessment adjustments.