811.1 STG

CH-SG

Art. 46 Steuergesetz (StG) - 2. Von der Höhe des Einkommens abhängige Abzüge

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

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Art. 46 StG · 2. Von der Höhe des Einkommens abhängige Abzüge

1. Von den um die Aufwendungen und die Abzüge nach Art. 39 bis 45 dieses Erlasses verminderten steuerbaren Einkünften (Nettoeinkünfte) werden ausserdem abgezogen

a) die Krankheits- und Unfallkosten des Steuerpflichtigen und der von ihm unterhaltenen Personen, soweit der Steuerpflichtige die Kosten selbst trägt und diese 2 Prozent der Nettoeinkünfte übersteigen;

abis) die behinderungsbedingten Kosten des Steuerpflichtigen oder der von ihm unterhaltenen Personen mit Behinderungen im Sinn des eidgenössischen Behindertengleichstellungsgesetzes vom 13. Dezember 2002, soweit der Steuerpflichtige die Kosten selber trägt;

b) ...

c)* die freiwilligen Leistungen von Geld und übrigen Vermögenswerten an juristische Personen mit Sitz in der Schweiz, die zufolge öffentlicher oder ausschliesslich gemeinnütziger Zwecksetzung von der Steuerpflicht befreit sind, wenn diese Leistungen im Steuerjahr Fr. 100.- erreichen, insgesamt höchstens 20 Prozent der Nettoeinkünfte. Im gleichen Umfang abziehbar sind entsprechende freiwillige Leistungen an Bund, Kantone und Gemeinden sowie deren Anstalten.

← Art. 45 StG Steuergesetz (StG) - Steuerhoheiten und Steuerarten a) Staat Art. 47 StG →

Gerichtsentscheide zu dieser Bestimmung (13)

I.1.2024.192.193 · sg (Art. 46 Abs. 1 lit. a StG (sGS 811.1))

Tax Appeal: Retroactive Medical Documentation for Post-COVID Expenses

This provision served as the basis for partially granting the appeal regarding cantonal and municipal taxes by determining deductible health costs.

I.1.2022.262.263 · sg (Art. 46 lit. abis StG)

Taxpayer Disability Deduction for Elderly Care Costs

This provision regulates the deduction of disability-related costs, which is the core substantive issue resolved by allowing the appeal/recourse.

I.1.2021.28.und.29 · sg (Art. 46 Abs. 1 lit. a StG)

Tax Appeal: Partial Success on Deductions but Penalty for Late Evidence Submission

This provision concerning the deduction of health and accident costs is cited in the introductory list, although the specific deduction was denied due to lack of proof, and the general rule for personal income tax applies analogously to the direct federal tax.

B.2015.155 · sg (Art. 46 Ingress und lit. c StG)

Taxpayer Loss Compensation Dispute and Good Faith Principle in Tax Assessment

Cited in the reasoning when discussing the financing of tax-exempt legal entities, which was part of the context for assessing the taxpayer's options regarding the change in practice.

B.2015.155 · sg (Art. 46 Ingress und lit. c StG)

Taxpayer vs. Tax Authority: Disallowance of Business Loss Deduction and Good Faith Obligation

Cited in the reasoning regarding limitations on deducting voluntary contributions to non-profit entities.

I.1.2014.165.166 · sg (Art. 46 lit. c StG)

Taxation of Liechtenstein Social Security Pension and Undocumented Charitable Donations

This article governs the deductibility of voluntary contributions, the scope of which was upheld in the final order dismissing the appeal.

I.1.2014.165.166 · sg (Art. 46 lit. c StG)

Taxation of Foreign Social Security Pension and Deductibility of Unsubstantiated Donations

This article governs the deductibility of voluntary contributions, which was the basis for the court's decision on the amount allowed for donations.

I.1.2005.157 · sg (Art. 46 lit. c StG)

Tax Deduction for Donation to Dual-Purpose Religious Organization

This article regulated the deductibility of voluntary payments to non-profit legal entities, which was the core subject of the appeal being granted.

I.1.2005.157 · sg (Art. 46 lit. c StG)

Tax Deductibility of Donation to Dual-Purpose Religious Organization

This provision served as the substantive basis for allowing the deduction of the voluntary payment.

B.2005.84 · sg (Art. 46 lit. a StG)

Taxpayer Appeal Dismissed Regarding 2001 Income Assessment and Medical Expense Deductions

The court confirmed the rejection of deductions for illness costs, as regulated by this article, because the appellant failed to prove the evident inaccuracy of the original assessment regarding these costs.

B.2005.84 · sg (Art. 46 lit. a StG)

Taxpayers' Appeal Against Administrative Tax Assessment for Insufficient Substantiation

This provision governs the deduction of health, accident, and disability costs, the rejection of which was a core part of the appeal's subject matter, even though the appeal was ultimately dismissed.

I.1.2003.226 · sg (Art. 46 lit. a StG)

Tax Deductibility of IVF Costs as Medical Expenses

This article serves as the main ground for allowing the appeal and granting the deduction for IVF treatment costs.

I.1.2003.226 · sg (Art. 46 lit. a StG)

IVF Costs as Deductible Medical Expenses for Sterility Treatment

This provision was the substantive basis for allowing the deduction of IVF costs as sickness expenses, leading to the granting of the appeal.