811.1
STG
CH-SG
CH-SG
Art. 48 Steuergesetz (StG) - g) Sozialabzüge
ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - II. Einkommenssteuer
Art. 48 StG · g) Sozialabzüge
1. Vom Reineinkommen werden für die Steuerberechnung abgezogen
a) als Kinderabzug, wenn der Steuerpflichtige für den Unterhalt zur Hauptsache aufkommt und keinen Abzug nach Art. 45 Abs. 1 Bst. c dieses Erlasses beansprucht
1.* Fr. 7600.- für jedes unter der elterlichen Sorge oder Obhut des Steuerpflichtigen stehende Kind, das noch nicht schulpflichtig ist;
2.* Fr. 10 800.- für jedes unter der elterlichen Sorge oder Obhut des Steuerpflichtigen stehende oder volljährige Kind, das in der schulischen oder beruflichen Ausbildung steht;
3.* höchstens weitere Fr. 13 800.- für Ausbildungskosten für jedes unter der elterlichen Sorge oder Obhut des Steuerpflichtigen stehende oder volljährige Kind, das in der schulischen oder beruflichen Ausbildung steht, soweit sie der Steuerpflichtige selbst trägt und sie Fr. 3200.- übersteigen.
2. Die Sozialabzüge werden nach den Verhältnissen am Ende der Steuerperiode oder der Steuerpflicht festgelegt.
3. Besteht die Steuerpflicht nur während eines Teils der Steuerperiode, werden die Sozialabzüge anteilmässig gewährt; für die Bestimmung des Steuersatzes werden sie voll angerechnet.
Gerichtsentscheide zu dieser Bestimmung (73)
I.1.2011.103 · sg (Art. 48 Abs. 1 lit. a Ziff. 3 StG)
Administrative Appeals Commission Dismisses Deductibility of Intensive Tennis Training as Educational Expense
This article defines the maximum deduction for educational costs, which the court implicitly applied by dismissing the appeal regarding tennis training costs.
I.1.2024.176.177 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Taxation of Supplementary Child's Disability Pension and Entitlement to Tax Deduction for Primary Pensioner
Cited as the basis for granting the child deduction (Kinderabzug) in the cantonal tax matter, leading to the partial granting of the appeal.
B.2022.200.B.2022.2 · sg (Art. 48 Abs. 1 lit. a al. 2 Satz 1 StG)
Child Support Deduction vs. Child Tax Credit Allocation
Cited by the court as the specific provision determining which parent receives the child deduction when parents have joint custody but are taxed separately and maintenance payments are made.
B.2022.200.B.2022.2 · sg (Art. 48 Abs. 1 lit. a al. 2 Satz 1 StG)
Child Support Deduction Priority Over Child Allowance in Shared Custody Taxation
This provision dictates which parent receives the child deduction when parents are taxed separately under joint custody, based on who receives child support payments.
I.1.2021.195.196 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Taxpayer Shared Custody Child Deduction Tariff Allocation
This article governed the application for granting half child deductions for Cantonal and Municipal Taxes.
I.1.2021.195.196 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Taxpayer Entitled to Full Child Deductions and Single-Parent Rate in Sole Financial Support Case with Alternating Custody
Cited in the dispositive for granting the appeal regarding cantonal and communal taxes, allowing for half child deductions.
I.1.2021.22.und.23 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Taxpayer v. Commission: Allocation of Educational Expenses Between Tax Years
This article is cited in the introductory summary describing the legal context leading to the final orders, although the operative part only dismisses the appeal/complaint without citing it directly as the main ground.
I.1.2021.22.und.23 · sg (Art. 48 Abs. 1 lit. a Ziff. 3 StG)
Taxpayer v. Commission: Allocation of Educational Expenses Between Tax Years
This article is cited in the introductory summary describing the legal context leading to the final orders, although the operative part only dismisses the appeal/complaint without citing it directly as the main ground.
I.1.2021.82 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Father's Appeal for Child and Premium Deductions Dismissed Due to Daughter's Self-Sufficiency
This provision defines the conditions for granting the child deduction, which the court used to justify the dismissal of the appeal.
I.1.2021.22.und.23 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Tax Deduction for Education Fees and Periodicity Principle
Although cited in the preamble, this article was not explicitly used in the final orders (dispositive) to rule on the outcome, other than defining the scope of potential deductions which were ultimately denied based on timing.
I.1.2021.22.und.23 · sg (Art. 48 Abs. 1 lit. a Ziff. 3 StG)
Tax Deduction for Education Fees and Periodicity Principle
Although cited in the preamble, this article was not explicitly used in the final orders (dispositive) to rule on the outcome, other than defining the scope of potential deductions which were ultimately denied based on timing.
I.1.2021.82 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Tax Deduction for Adult Child's Vocational Training and Part-Time Work
This article is the main ground for denying the child deduction because the daughter could largely support herself.
I.1.2021.40 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 und 3 StG (sGS 811.1))
Taxpayer v. State: Child and Education Expense Deductions for Post-Secondary Internee
This provision governs the entitlement to the child deduction and the deduction for training costs, which was the core subject of the appeal and determined the outcome.
I.1.2021.40 · sg (Art. 48 Abs. 2 StG (sGS 811.1))
Taxpayer v. State: Child and Education Expense Deductions for Post-Secondary Internee
This provision established the deadline principle (Stichtagsprinzip) which was central to the reasoning for denying the deductions.
I.1.2021.40 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 und 3 StG (sGS 811.1))
Taxpayers v. Tax Authority: Child Deduction Denial Post-Secondary Education
The court used these provisions as the basis for finding that the conditions for the child deduction and education cost deduction were not met.