811.1
STG
CH-SG
CH-SG
Art. 67 Steuergesetz (StG) - Bemessungsperiode
ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - IV. Zeitliche Bemessung
Art. 67 StG · Bemessungsperiode
1. Das steuerbare Einkommen bemisst sich nach den Einkünften in der Steuerperiode.
2. Für die Ermittlung des Einkommens aus selbständiger Erwerbstätigkeit ist das Ergebnis der in die Steuerperiode fallenden Geschäftsabschlüsse massgebend.
3. Steuerpflichtige mit selbständiger Erwerbstätigkeit erstellen in jeder Steuerperiode und am Ende der Steuerpflicht einen Geschäftsabschluss. Kein Geschäftsabschluss ist zu erstellen, wenn die Erwerbstätigkeit erst im letzten Quartal der Steuerperiode aufgenommen wird.
Gerichtsentscheide zu dieser Bestimmung (6)
I.1.2014.162.163 · sg (Art. 67 StG)
Taxpayer Transition from Self-Employment to Employment Income Recognition Dispute
This provision determines the basis for calculating cantonal and municipal taxes, which is relevant to the rejection of the appeal concerning the 2012 taxes.
I.1.2014.162.163 · sg (Art. 67 StG)
Taxpayer's Income Recognition Upon Transition from Self-Employment to Employment in Controlled Entity
The appeal concerning cantonal and municipal taxes (Rekurs) was dismissed based on this article regarding the measurement of taxable income.
I.1.2007.111 · sg (Art. 67 StG)
Taxpayer v. State: Taxation of Employment Income Following Business Reorganization
Although the appeal was dismissed, the court confirms that under this article, the entire annual result must be taxed even upon subsequent cessation of self-employment.
I.1.2007.111 · sg (Art. 67 StG)
Employment Income Realization Timing in Corporate Transition Case
The court applied this article when affirming that the entire annual result must be taxed, even in cases of surrender of self-employment with a broken fiscal year.
B.2004.189 · sg (Art. 67 StG)
Tax Assessment Upon Transition to Post-Payment System
The court's decision to uphold the tax assessment is implicitly based on the interpretation of Art. 67 StG regarding the determination of taxable income from self-employment, as this provision is central to the dispute and mentioned in the reasoning section leading to the dismissal.
B.2004.189 · sg (Art. 67 StG)
Taxation of Business Closing Profit During Tax System Transition
This article, concerning the determination of taxable income based on business results falling within the tax period, forms the background legal framework discussed in relation to the appeal, although the primary ground for the final decision is procedural/cost related.