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811.1 STG CH-SG

Art. 81 Steuergesetz (StG) - Steuerobjekt a) Gegenstand

ZWEITER TEIL: STAATSSTEUERN - Zweiter Abschnitt: Gewinn- und Kapitalsteuern - II. Gewinnsteuer
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Art. 81 StG · Steuerobjekt a) Gegenstand

1. Gegenstand der Gewinnsteuer ist der Reingewinn.

← Art. 80 StG Steuergesetz (StG) - Steuerhoheiten und Steuerarten a) Staat Art. 82 StG →

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Gerichtsentscheide zu dieser Bestimmung (6)

I.1.2020.166.und.167 · sg (Art. 81 StG)
Tax Authority Decision Upheld: Loan Write-Off Recharacterized as Hidden Distribution
Cited in the reasoning section which forms the basis for the substance of the ruling on cantonal taxes, and determines the object of the profit tax.
I.1.2020.166.und.167 · sg (Art. 81 StG)
Tax Deduction Disallowed for Shareholder-Driven Subordinated Loan Adjustment
The reasoning concerning Cantonal Taxes (E. 3.b) cites this article as the basis for calculating taxable profit, which is relevant to the denial of the tax deduction.
B.2016.37 · sg (Art. 81 StG)
Company v. Canton: Disallowance of Foreign Payments for Profit Tax
Cited in the reasoning section discussing the basis for determining taxable net profit, which is the subject matter of the dispute.
B.2016.37 · sg (Art. 81 StG)
Tax Deduction Disallowed for Lack of Proof of Foreign Business Expenses
Cited in the reasoning section concerning the determination of net profit based on commercial records, which forms the basis for the tax assessment.
B.2011.193 · sg (Art. 81 des Steuergesetzes (sGS 811.1, abgekürzt StG))
State Tax on 2005 Real Estate Profit Sale Upheld Due to Untimely Basis Challenge
Although cited in the reasoning to establish the basis for calculating taxable profit (Art. 81 StG), it was not explicitly cited in the dispositive section (orders 1, 2, 3).
B.2011.193 · sg (Art. 81 StG)
Capital Company Real Estate Sale Profit Taxation Dispute
Cited in the reasoning as the starting point for determining taxable profit, but not in the operative part.