811.1
STG
CH-SG
CH-SG
Art. 57 Steuergesetz (StG) - c) Unbewegliches Vermögen 1. Grundsatz
ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - III. Vermögenssteuer
Art. 57 StG · c) Unbewegliches Vermögen 1. Grundsatz
1. Der Verkehrswert von Grundstücken entspricht dem mittleren Preis, zu dem Grundstücke gleicher oder ähnlicher Grösse, Lage und Beschaffenheit in der betreffenden Gegend veräussert werden.
2. Im Übrigen regelt die Regierung die Schätzung des Verkehrswertes durch Verordnung.
Gerichtsentscheide zu dieser Bestimmung (26)
II.2.2024.15 · sg (Art. 57 Abs. 1 StG)
Administrative Appeals Commission Upholds Out-of-Cycle Property Reassessment Due to Market Changes
This provision defines the market value, which the court needed to establish for the tax assessment.
II.2.2024.15 · sg (Art. 57 Abs. 2 StG)
Administrative Appeals Commission Upholds Out-of-Cycle Property Reassessment Due to Market Changes
This provision states that the determination of the market value is based on specific laws (GGS and VGS).
B.2020.185 · sg (Art. 57 StG)
Appeal Against Revised Property Valuation Following Significant Sale Price Increase
The court confirmed the traffic value according to the reassessment, which is based on the definition of traffic value found in this article.
B.2020.185 · sg (Art. 57 StG)
Appeal Regarding Early Property Tax Reassessment Based on Sale Price Deviation
Used to confirm that the calculated fair market value appropriately reflected the 'middle price' for comparable properties as required by this article.
B.2019.152 · sg (Art. 57 StG)
Administrative Court Affirms Duty to Report Uncompleted Sale Price for Gift Tax Valuation
The appeal was dismissed based on the finding that the property valuation complied with the material law regarding determining the market value.
B.2019.152 · sg (Art. 57 StG)
Property Valuation for Gift Tax Affirmed Despite Procedural Challenge
The main ground for upholding the lower court's decision on the valuation is implicitly based on the application of this article concerning the determination of fair market value.
B.2019.277 · sg (Art. 57 StG)
Property Sale Price Exceeding Valuation Justifies Reassessment Exception
Cited as a formal legal basis for the reassessment which the court confirmed was not violated by allowing the exception; the actual value determined in order 2 aligns with this definition.
B.2019.277 · sg (Art. 57 StG)
Property Sale Price Justifies Immediate Tax Reassessment Despite Ten-Year Cycle
Cited as part of the formal legal basis upon which the justified reassessment rests.
B.2015.190 · sg (Art. 57 StG)
Appeal Regarding Property Tax Valuation Based on Comparable Sales Data
The court used the definition of market value from this article as the primary legal standard for the decision, leading to the annulment of the lower decision.
B.2015.190 · sg (Art. 57 StG)
Property Valuation Appeal: Overturning Arbitrary Reduction Based on Comparable Sales
This article defines the market value which was the central issue of the dispute, and the final orders effectively confirmed the valuation based on this standard.
B.2013.196 · sg (Art. 57 StG)
Property Valuation: Market Value vs. Contractual Rental Income
Basis for the final determination of the traffic value (Verkehrswert) after partially upholding the appeal.
B.2013.196 · sg (Art. 57 StG)
Property Valuation Appeal: Rental Value vs. Contractual Premium
The court partially overturned the previous decision regarding the capital value (Verkehrswert) based on the principle that temporary rent surcharges cannot override the objective determination of the middle price required by this article.
II.2.2013.6 · sg (Art. 57 Abs. 1 StG)
Property Valuation Reassessment Appeal
Cited as part of the legal basis defining how the market value corresponds to the middle price for similar properties.
II.2.2013.6 · sg (Art. 57 Abs. 1 StG)
Property Valuation Appeal Over Rental and Market Value Assessment
Cited as the basis for determining the market value of the property, which was adjusted in the final order.
II.2.2013.8 · sg (Art. 57 StG)
Condominium Valuation Surcharge Dispute
This article defining the requirement for assessing the middle price for traffic value was cited in the headnote concerning the principle that must be respected by the calculation methods.