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811.1 STG CH-SG

Art. 54 Steuergesetz (StG) - Bewertung a) Grundsatz

ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - III. Vermögenssteuer
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Art. 54 StG · Bewertung a) Grundsatz

1. Das Vermögen wird zum Verkehrswert bewertet, soweit die nachfolgenden Bestimmungen nichts anderes vorsehen.

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Gerichtsentscheide zu dieser Bestimmung (10)

I.1.2020.201.und.202 · sg (Art. 54 StG)
Tax Assessment of Unlisted Shares and Timing of Subsidy Income Taxation
Cited as a general rule for asset valuation based on market value, used in the discussion on share valuation.
I.1.2017.46 · sg (Art. 54 StG)
Wealth Tax Assessment on Cross-Canton Real Estate Corporation Shares
Cited in the reasoning regarding the general principle of asset valuation at market value, but not explicitly in the dispositive orders (except implicitly via the remand based on other grounds).
I.1.2011.52.I.1.201 · sg (Art. 54 StG)
Property Tax Valuation: Agricultural vs. Market Value
This article establishes the general rule that assets are valued at market value, which the court implicitly confirmed applies here due to predominant non-agricultural use.
I.1.2011.52.I.1.2011.53 · sg (Art. 54 StG)
Joint Property Valuation for Wealth Tax: Residential Use Prevails Over Minor Agriculture
Cited as the general rule for valuation, against which the exception for agricultural property is discussed, leading to the dismissal of the appeal based on predominant use.
B.2008.171 · sg (Art. 54 StG)
Taxation of Poultry Farm Leasing Income and Equipment Classification
Cited in the reasoning establishing that assets are taxed at their market value.
B.2008.171 · sg (Art. 54 StG)
Taxation of Farm Property with Integrated Poultry Breeding Facilities (Zugehör Dispute)
Cited as the general rule that assets are taxed at their fair market value.
B.2006.26 · sg (Art. 54 StG)
Tax Dispute: Retroactive Adjustment of Work in Progress Assets
This article governs the valuation of assets, which was the central issue concerning the taxable wealth.
B.2006.26 · sg (Art. 54 StG)
Tax Treatment of Previously Taxed Extraordinary Income on Work-in-Progress Assets
The court discussed the valuation of assets, which is governed by this article, in the context of the appeal regarding the assessment of taxable assets.
I.2.2005.20 · sg (Art. 54 StG)
Taxpayer v. Municipality: Property Tax Assessment Based on Post-Change in Use Valuation
Cited as the general rule that assets, including property, are valued at market value, which is the basis for the central argument regarding the correct property value.
I.2.2005.20 · sg (Art. 54 StG)
Property Owner Appeal of 2005 Tax Assessment Based on Outdated Valuation
Cited in the preamble to summarize the core issue regarding the assessment basis for property tax (wealth tax valuation).