811.1
STG
CH-SG
CH-SG
Art. 82 Steuergesetz (StG) - b) Berechnung des Reingewinns 1. Grundsätze
ZWEITER TEIL: STAATSSTEUERN - Zweiter Abschnitt: Gewinn- und Kapitalsteuern - II. Gewinnsteuer
Art. 82 StG · b) Berechnung des Reingewinns 1. Grundsätze
1. Der steuerbare Reingewinn setzt sich zusammen aus
a) dem Saldo der Erfolgsrechnung;
b) allen vor Berechnung des Saldos der Erfolgsrechnung ausgeschiedenen Teilen des Geschäftsergebnisses, die nicht zur Deckung von geschäftsmässig begründetem Aufwand verwendet werden, wie insbesondere
1. Kosten für die Anschaffung, Herstellung oder Wertvermehrung von Gegenständen des Anlagevermögens,
2. geschäftsmässig nicht begründete Abschreibungen, Wertberichtigungen und Rückstellungen,
3. Einlagen in die Reserven,
4. Einzahlungen auf das Eigenkapital aus Mitteln der juristischen Person,
5. offene und verdeckte Gewinnausschüttungen sowie Gewinnvorwegnahmen,
6. geschäftsmässig nicht begründete Zuwendungen an Dritte;
c)* den der Erfolgsrechnung nicht gutgeschriebenen Erträgen, mit Einschluss der Kapital-, Aufwertungs- und Liquidationsgewinne;
d) den Zinsen auf verdecktem Eigenkapital.
2. Der steuerbare Reingewinn juristischer Personen, die keine Erfolgsrechnung erstellen, bestimmt sich sachgemäss nach Abs. 1 dieser Bestimmung.
3. Bei kollektiven Kapitalanlagen mit direktem Grundbesitz gelten die Nettoerträge aus direktem Grundbesitz als steuerbare Gewinne.
Gerichtsentscheide zu dieser Bestimmung (60)
B.2025.12.B.2025.13 · sg (Art. 82 Abs. 1 lit. b StG)
Tax Reassessment Upheld: Loan Write-Off Deemed Hidden Profit Distribution
This provision is cited in conjunction with Art. 58 Abs. 1 lit. b DBG as the equivalent rule for cantonal taxes, justifying the rejection of the cantonal tax appeal.
B.2024.115.B.2024.1 · sg (Art. 82 Abs. 1 StG)
Taxpayer Rejected on Late Filing of Intercompany Fee and Expense Corrections
This provision defining the components of taxable profit was cited in the context of determining the outcome of the appeal concerning Cantonal Taxes.
B.2023.226.B.2023.2 · sg (Art. 82 Abs. 1 StG)
Tax Authority Upheld on Imputed Guarantee Fees Due to Insufficient Documentation
This provision governs the calculation of taxable net profit under cantonal tax law, which formed the basis for upholding the tax reassessment regarding cantonal taxes.
B.2022.13.B.2022.14 · sg (Art. 82 Abs. 1 Ingress und lit. a StG)
Tax Deduction Disallowance for Insufficient Subcontractor Documentation
Cited in the reasoning section to define what must be added back to the net profit, which forms the basis of the decision to dismiss the appeals (which effectively confirm the increased profit calculation).
B.2022.13.B.2022.14 · sg (Art. 82 Abs. 1 StG)
Tax Appeal Regarding Substantiation of Third-Party Subcontractor Expenses (2019)
This provision concerning the calculation of net profit (which excludes non-business expenses like unjustified payments) is cited in the title and underpins the substantive decision to uphold the assessment.
I.1.2020.64.65.66 · sg (Art. 82 Abs. 1 lit. b StG)
Taxpayer Burden of Proof in Substantiating Cash Payments to Subcontractors
Cited as a basis for determining the taxable profit in the context of the cantonal taxes, which forms the core subject matter of the appeal.
I.1.2021.15.16 · sg (Art. 82 Abs. 1 lit. a StG)
Monetary Sanction vs. Procedural Costs Tax Deductibility Appeal
Cited in the context of defining the composition of net profit, which underpins the substantive decision on deductibility of costs.
I.1.2020.64.65.66 · sg (Art. 82 Abs. 1 lit. b StG)
Tax Authority Cash Payment Disallowance for Lack of Business Justification
Cited as the starting point for calculating the taxable net profit for cantonal taxes, relevant to the partial success of the appeal concerning 2015.
I.1.2021.15.16 · sg (Art. 82 Abs. 1 lit. a StG)
Tax Authority Appeal on Deductibility of Competition Sanction and Procedural Costs
Cited as part of the analogous provisions determining the deductible expenditure for Kantonssteuern, applied in the final order concerning the appeal's partial success.
I.1.2021.28.und.29 · sg (Art. 82 StG)
Tax Appeal: Partial Success on Deductions but Penalty for Late Evidence Submission
This provision concerning the determination of taxable profit, used in conjunction with Art. 31 Abs. 3 StG, is cited in the introductory list, although the primary ground for the main decision is procedural cost allocation.
I.1.2020.233.und.234 · sg (Art. 82 Abs. 1 lit. b StG)
Taxpayer Deductions for Service Payments Disallowed Due to Insufficient Substantiation
This provision forms the basis for determining the taxable net profit for cantonal taxes, which was the subject of the partial allowance of the appeal.
I.1.2020.233.und.234 · sg (Art. 82 Abs. 1 lit. b StG)
Taxpayer Bookkeeping Expense Deduction Dispute Over Insufficient Documentation
This provision was used as the basis for calculating the taxable net profit, which was subject to partial confirmation of additions upon appeal.
I.1.2020.166.und.167 · sg (Art. 82 Abs. 1 lit. a und b 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, defining the components of net profit, including disallowed write-downs.
I.1.2020.166.und.167 · sg (Art. 82 Abs. 1 lit. a StG)
Tax Deduction Disallowed for Shareholder-Driven Subordinated Loan Adjustment
Cited within the context of defining taxable profit, which underpins the decision regarding the tax adjustment for the Cantonal Tax.
B.2021.10.B.2021.11 · sg (Art. 82 Abs. 1 lit. b StG)
Taxpayer Expense Deduction Disallowance Appeal
This provision is cited in the opening of the decision as part of the general legal framework, but it is the substantive rule underpinning the review of expenses and is implicitly applied in the dismissal of the 2013 appeal (Order 2 and 3).