811.1
STG
CH-SG
CH-SG
Art. 39 Steuergesetz (StG) - b) Unselbständige Erwerbstätigkeit
ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - II. Einkommenssteuer
Art. 39 StG · b) Unselbständige Erwerbstätigkeit
1. Als Berufskosten werden abgezogen
a)* die notwendigen Kosten für Fahrten zwischen Wohn- und Arbeitsstätte bis zum Betrag von Fr. 8000.-;
b) die notwendigen Mehrkosten für Verpflegung ausserhalb der Wohnstätte und bei Schichtarbeit;
c)* die übrigen für die Ausübung des Berufes erforderlichen Kosten. Art. 45 Abs. 1 Bst. j dieses Gesetzes bleibt vorbehalten;
d)* ...
2. Für die Berufskosten nach Abs. 1 Bst. a bis c dieser Bestimmung legt die Regierung Pauschalansätze fest; dem Steuerpflichtigen steht im Falle von Abs. 1 Bst. c dieser Bestimmung der Nachweis höherer Kosten offen.
Gerichtsentscheide zu dieser Bestimmung (63)
I.1.2023.195.196 · sg (Art. 39 Abs. 1 StG)
Taxpayer Lodging Deductions vs. Reasonable Commuting Standard
This provision defines deductible professional expenses for the cantonal taxes, relevant to the outcome of the appeal regarding cantonal taxes.
I.1.2020.169.und.170 · sg (Art. 39 Abs. 1 lit. b StG)
Taxpayer Meal Expenses Deductibility and Childcare Logistics
This article defining deductible professional expenses (including external meals) was the main legal basis for rejecting the appeal regarding cantonal and municipal taxes.
I.1.2020.169.und.170 · sg (Art. 39 Abs. 1 lit. b StG)
Taxpayer Denied Deduction for Out-of-Home Meal Expenses Due to Part-Time Schedule
This provision, concerning deductible work expenses for meals away from home, is the main legal ground for dismissing the appeal regarding Cantonal and municipal taxes.
I.1.2020.192.und.193 · sg (Art. 39 Abs. 1 lit. c StG)
Taxpayer vs. Tax Office: Commencement of Self-Employment and Deductible Home Office Expenses
Cited in the reasoning by analogy for determining the deductible portion of rent for the workspace.
B.2019.274.B.2019.2 · sg (Art. 39 Abs. 1 StG)
Tax Deductibility of Accommodation Near Workplace
This provision defining the criteria for deducting professional expenses (which the appeal challenges) is cited in the operative part dismissing the cantonal tax appeal.
B.2019.274.B.2019.275 · sg (Art. 39 Abs. 1 StG)
Tax Deduction Denial for Temporary Accommodation Near Workplace
Substantive provision concerning the deductibility of professional expenses for cantonal taxes, which was cited in the dispositive when dismissing the appeal regarding cantonal and communal taxes.
B.2019.274.B.2019.2 · sg (Art. 39 Abs. 1 StG)
Tax Deductibility of Second Residence Expenses
This provision concerning professional expenses for cantonal taxes was cited in the context of the legal basis, and the appeal concerning cantonal taxes was ultimately dismissed in order 2.
B.2019.169 · sg (Art. 39 Abs. 1 lit. c StG)
Self-Employed Clothing Expense Deduction Appeal Dismissed
Cited in the reasoning concerning the flat-rate deduction for employees, used as a point of comparison in the dispute.
B.2019.90.B.2019.91 · sg (Art. 39 Abs. 1 lit. c StG)
Taxpayer Appeal Regarding Deductibility of Team Trip Expenses
This provision, along with Art. 26 Abs. 1 lit. c DBG, forms the legal basis for denying the deduction of team trip expenses from cantonal and communal taxes, as the appeal challenging this was dismissed.
B.2019.90.B.2019.91 · sg (Art. 39 Abs. 1 lit. c StG)
Tax Deduction Appeal Dismissed for Management Team Trip Expenses
This provision is the statutory basis for determining the admissibility of professional expenses for cantonal and municipal taxes, which was the core issue decided upon in dismissing the appeal.
B.2018.113.B.2018.1 · sg (Art. 39 Abs. 1 lit. a StG)
Commuter Expense Deduction Limitation Upheld Against Good Faith Challenge
This provision establishes the legal basis for limiting the deduction of commuting costs, which forms the core issue of the dismissed appeal regarding cantonal and communal taxes.
B.2018.113.B.2018.114 · sg (Art. 39 Abs. 1 lit. a StG)
Taxpayer v. Tax Authority: Commuting Expense Deduction Reliance on Instruction Guide
The appeal concerning cantonal and communal taxes (income and assets 2016) was dismissed based on this provision regarding the maximum deduction for commuting costs.
B.2018.113.B.2018.1 · sg (Art. 39 Abs. 1 lit. a StG)
Taxpayer Appeal of Commuting Cost Deduction Limitation Based on Alleged Unclear Guidance
This provision was part of the subject matter of the appeal which was ultimately dismissed.
B.2015.324.und.B.201 · sg (Art. 39 Abs. 1 lit. c StG)
Tax Assessment Upheld: Cash Payments Unsubstantiated and Child Deduction Denied Due to Daughter's Income
The court confirmed the refusal to allow the claimed commission payments as remaining professional expenses for Cantonal and Communal Taxes, which are regulated by this article, by dismissing the appeal (Order 2).
B.2015.324.und.B.2015.325 · sg (Art. 39 Abs. 1 lit. c StG)
Taxpayer Appeals on Business Expense Substantiation and Child Deduction Denied
This provision, along with Art. 26 Abs. 1 lit. c DBG, was the legal basis for denying the deduction of CHF 59'570 as business expenses, due to insufficient proof of actual expenses.