811.1
STG
CH-SG
CH-SG
Art. 50 Steuergesetz (StG) - h) Steuerberechnung 1. Steuersatz
ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - II. Einkommenssteuer
Art. 50 StG · h) Steuerberechnung 1. Steuersatz
1. Die einfache Steuer vom Einkommen beträgt
a)* 0 Prozent für die ersten Fr. 11 600.-
b)* 4 Prozent für die weiteren Fr. 4 200.-
c)* 6 Prozent für die weiteren Fr. 18 000.-
d)* 8 Prozent für die weiteren Fr. 26 500.-
e)* 9,2 Prozent für die weiteren Fr. 38 100.-
f)* 9,4 Prozent für die weiteren Fr. 166 100.-
2. Für steuerbare Einkommen über Fr. 264 500.- beträgt die einfache Steuer für das ganze Einkommen 8,5 Prozent.
3. Für gemeinsam steuerpflichtige Ehegatten wird der Steuersatz des halben steuerbaren Einkommens angewendet.
4. Abs. 3 dieser Bestimmung wird auch auf verwitwete, getrennt lebende, geschiedene und ledige Steuerpflichtige angewendet, die mit Kindern oder unterstützungsbedürftigen Personen zusammenleben und deren Unterhalt zur Hauptsache bestreiten.
5. ...
Gerichtsentscheide zu dieser Bestimmung (26)
I.1.2025.97.98 · sg (Art. 50 Abs. 4 StG)
Parent Tariff Eligibility in Alternating Custody with Child Support Payments
This article, governing the application of the parent tariff for separated/divorced taxpayers living with children, is implicitly used as the basis for the decision to grant the parent tariff in this case of alternating custody.
I.1.2021.195.196 · sg (Art. 50 Abs. 4 StG)
Taxpayer Shared Custody Child Deduction Tariff Allocation
This article governed the application for granting the parent tariff for Cantonal and Municipal Taxes.
I.1.2021.195.196 · sg (Art. 50 Abs. 4 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 the application of the parent tariff.
B.2017.208.B.2017.2 · sg (Art. 50 Abs. 5 StG)
Shareholder Taxable Income from Liquidated Company Profit Imputation Upheld Despite Double Taxation Claim
Cited when addressing the issue of economic double taxation concerning cantonal and communal taxes.
B.2017.194 · sg (Art. 50 Abs. 4 StG)
Taxpayer Filing Status Dispute Over Dependent Son's Residency
The court applied this article to rule that the single-person tax rate was applicable because the son did not live in the same household.
B.2017.194 · sg (Art. 50 Abs. 4 StG)
Tax Tariff Applicability Based on Shared Residence with Dependent Adult Son
This article governed the applicability of the married person's tax rate, which the court used to reject the taxpayer's claim for this rate.
B.2015.323 · sg (Art. 50 Abs. 5 StG)
Asymmetric Dividend Distribution Taxation Upheld
The court confirmed the lower court's decision, which implies that the privileged taxation rule cited was upheld, although the main reasoning for rejecting the appeal relied on other grounds.
B.2015.323 · sg (Art. 50 Abs. 5 StG)
Taxation of Asymmetrical Dividend Distribution Under Partial Tax Rate Regime
This provision, concerning the partial taxation/rate reduction for participation income, is the substantive basis for confirming the lower court's decision that the dividend should be fully privileged, despite the appellant's argument for reclassification.
I.1.2015.198 · sg (Art. 50 Abs. 3 und 4 StG)
Taxpayer Appeals Treatment of Child Deductions and Filing Status Following Mid-Year Separation
This provision (along with its federal equivalent Art. 214 Abs. 2bis DBG) governs the application of the married/parent tariff, which was denied because the main burden of child support was not met by the appellant.
I.1.2015.198 · sg (Art. 50 Abs. 3 und 4 StG)
Spousal Separation and Child Deduction Limitations
This article governs the application of the married/parental rate, which the appellant unsuccessfully claimed based on his care share, leading to the confirmation of the single status rate.
I.1.2015.65 · sg (Art. 50 Abs. 4 StG)
Tax Deductions and Tariffs for Separated Parent with Adult Dependent Daughters
Applied to grant the married tax rate for Cantonal and Municipal taxes for 2013.
I.1.2015.65 · sg (Art. 50 Abs. 4 StG)
Appeal Regarding Child Deductions and Married-Person Tax Rate for Separated Parents
Used to grant the married person's tax tariff for Cantonal and municipal taxes for 2013.
I.1.2015.56.57 · sg (Art. 50 Abs. 5 StG)
Tax Reclassification of Shareholder Payment: Dividend vs. Employment Income
The court allowed the appeal (Rekurs) and sent the case back for reassessment, implying the substantive tax treatment under this cantonal provision needed correction.
I.1.2015.56.57 · sg (Art. 50 Abs. 5 StG)
Tax Authority vs. Executive: Reclassification of Extraordinary Dividend Payment
Cited in the introductory summary as a relevant provision, though the dispositive orders concern the annulment and remand for reassessment, which implies the application of this provision regarding the tax treatment of dividends.
I.1.2014.109.110 · sg (Art. 50 Abs. 3 und 4 StG)
Tax Tariff Dispute Over Split Custody and Foreign Residence
These articles form the basis for denying the application of the married person's tariff (Elterntarif) to the appellant.