811.1 STG

CH-SG

Art. 38 Steuergesetz (StG) - Ermittlung des Reineinkommens a) Grundsatz

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

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Art. 38 StG · Ermittlung des Reineinkommens a) Grundsatz

1. Zur Ermittlung des Reineinkommens werden von den gesamten steuerbaren Einkünften die Aufwendungen und die allgemeinen Abzüge gemäss Art. 39 bis 46 dieses Gesetzes abgezogen.

2. Das Reineinkommen entspricht wenigstens dem Aufwand der davon lebenden Personen, wenn nicht der Steuerpflichtige nachweist, dass der Aufwand aus steuerfreien Einkünften oder aus Vermögen bestritten wurde.

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Gerichtsentscheide zu dieser Bestimmung (7)

I.1.2021.13.und.14 · sg (Art. 38 Abs. 2 StG)

Taxpayer Appeal Against Discretionary Tax Assessment Upheld

Mentioned in the reasoning leading to the conclusion that the appeal against the discretionary assessment was not sufficiently substantiated regarding personal living expenses.

I.1.2021.13.und.14 · sg (Art. 38 Abs. 2 StG)

Taxpayer Appeal of Estimated Assessment Upheld Due to Lack of Records

This provision concerning the income requirement (income matching expenditure) was referenced in the reasoning supporting the finding that the objection lacked sufficient substantiation.

I.1.2020.192.und.193 · sg (Art. 38 Abs. 1 StG)

Administrative Review Commission Ruling on Self-Employment Commencement Date and Expense Deductions

Cited in the reasoning section as the basis for calculating net income by subtracting expenses.

I.1.2020.192.und.193 · sg (Art. 38 Abs. 1 StG)

Taxpayer vs. Tax Office: Commencement of Self-Employment and Deductible Home Office Expenses

Cited in the reasoning regarding the determination of net income, although the main ground for the decision is the start date of self-employment, which relies on Art. 40 StG.

KV.SG.2017.1 · sg (Art. 38 Abs. 2 StG)

Appeal Regarding Recalculation of Premium Subsidies Based on Estimated Tax Assessment

Cited in the title, but the final order 1. is based on the merits of the appeal which was dismissed.

KV.SG.2017.1 · sg (Art. 38 Abs. 2 StG)

Appeal Dismissed: Premium Subsidy Reduction Based on Estimated Final Tax Assessment

Cited in the title, as the tax law provision regarding the calculation of net income (Reineinkommen).

B.2011.200 · sg (Art. 38 StG)

Securities Dealers Stamp Duty Surcharge Deduction in Measurement Gap Upheld

Cited in the reasoning section regarding the general rule for deducting expenditures and general deductions when calculating net income.