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811.1 STG CH-SG

Art. 53 Steuergesetz (StG) - Steuerbares Vermögen

ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - III. Vermögenssteuer
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Art. 53 StG · Steuerbares Vermögen

1. Der Vermögenssteuer unterliegt das gesamte Reinvermögen.

2. Nutzniessungsvermögen wird dem Nutzniesser zugerechnet.

3. Bei Anteilen an kollektiven Kapitalanlagen ist die Wertdifferenz zwischen den Gesamtaktiven der kollektiven Kapitalanlage und deren direktem Grundbesitz steuerbar.

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Gerichtsentscheide zu dieser Bestimmung (8)

I.1.2021.221 · sg (Art. 53 Abs. 1 StG)
Taxpayer vs. Tax Authority: Latent Real Estate Gains Tax Deduction for Wealth Tax
This article establishes the basis for assessing wealth tax on net assets, which is central to the dispute regarding the deductibility of latent tax liabilities.
I.1.2021.221 · sg (Art. 53 Abs. 1 StG)
Latent Real Estate Gains Tax Deduction for Wealth Tax Purposes
The appeal was rejected because the latent real estate gains tax is not deductible from assets according to this article defining what constitutes taxable assets.
B.2012.109 · sg (Art. 53 Abs. 2 StG)
Estate Income and Asset Taxation Based on Contractual Right of Use
This provision was applied to confirm the taxability of the net assets of the estate under similar usufruct-like arrangements, as part of the reasoning supporting the dismissal of the appeal.
B.2012.109 · sg (Art. 53 Abs. 2 StG)
Taxation of Spousal Life Estate Benefits
This provision was applied to confirm the validity of taxing the entire net assets of the usufructuary for wealth tax purposes, consistent with the main finding regarding the right of use.
I.1.2011.91 · sg (Art. 53 Abs. 1 StG)
Taxpayer Appeal Regarding 2006 Assessment and Capital Losses
This provision on the taxation of total net assets is relevant to the final assessment of taxable wealth, even though the actual final figure used in order 2 is based on a correction concerning the scope of taxation.
I.1.2011.91 · sg (Art. 53 StG)
Taxpayer Appeal on Business Expenses, Short Sale Losses, and Wealth Tax Valuation
This provision establishes that the entire net wealth is subject to wealth tax, forming the basis for the final calculation of taxable assets.
B.2007.13 · sg (Art. 53 Abs. 1 StG)
Liechtenstein Foundation Taxable Wealth Attribution Case
This article establishes that the entire net assets are subject to wealth tax, which is the context of the final decision to uphold the taxation.
B.2007.13 · sg (Art. 53 Abs. 1 StG)
Tax Treatment of Inherited Assets from a Controlled Liechtenstein Foundation
This article is cited regarding the general scope of wealth tax, although the final order focuses on attribution based on Art. 70 Abs. 3 StG.