811.11
STV
CH-SG
CH-SG
Art. 66 Steuerverordnung (StV) - Ersatzbeschaffung (Art. 132 Abs. 1 Bst. d, e und f StG)
ZWEITER TEIL: STAATSSTEUERN - Vierter Abschnitt: Grundstückgewinnsteuer
Art. 66 StV · Ersatzbeschaffung (Art. 132 Abs. 1 Bst. d, e und f StG)
1. Der Verkaufserlös kann innert drei Jahren nach Veräusserung zum Erwerb eines Ersatzgrundstücks verwendet werden. Die Frist wird erstreckt, wenn die Verzögerung durch Umstände bedingt ist, die nicht im Einflussbereich des Steuerpflichtigen liegen.
2. Zulässig ist auch der Erwerb des Ersatzgrundstücks innerhalb eines Jahres vor der Veräusserung des zu ersetzenden Grundstücks.
Gerichtsentscheide zu dieser Bestimmung (10)
I.1.2024.15 · sg (Art. 66 Abs. 1 StV)
Tax Deferral for Departing Spouse's Share of Owner-Occupied Property After Separation
Cited in the reasoning to discuss the three-year deadline for reinvestment, although the court ultimately found that the deadline was met based on the date of record entry, making the question of extension irrelevant.
B.2023.250 · sg (Art. 66 StV)
Tax Deferral for Property Gain Reinvestment Timing
Cited in the operative part regarding the repayment of the advance payment made for the prior recourse procedure.
B.2023.250 · sg (Art. 66 StV)
Tax Deferral for Property Gain Reinvestment Timing
This provision governs the deadline for reinvestment, and its interpretation (specifically regarding the meaning of 'Erlösverwendung') was central to the decision resulting in the approval of the appeal.
B.2018.11 · sg (Art. 66 Abs. 1 StV)
Property Gains Tax Assessment Upheld Due to Missed Replacement Deadline and Exclusive Cantonal Taxing Right
This specific part of the tax ordinance defines the three-year deadline for subsequent reinvestment (E. 2.3).
B.2018.11 · sg (Art. 66 Abs. 2 StV)
Property Gains Tax Assessment Upheld Due to Missed Replacement Deadline and Exclusive Cantonal Taxing Right
This specific part of the tax ordinance defines the one-year deadline for prior reinvestment, the central issue of the appeal (E. 2.3, E. 3.2).
B.2018.11 · sg (Art. 66 StV)
Property Gains Tax Assessment Upheld Due to Missed Replacement Deadline and Exclusive Cantonal Taxing Right
This provision, which defines the deadlines for reinvestment, was used to confirm that the tax deferral was correctly denied because the one-year deadline was exceeded (E. 2.3, E. 3.2).
B.2018.11 · sg (Art. 66 Abs. 1 StV)
Tax Deferral for Real Estate Gains on Replacement Acquisition Time Limits and Cantonal Taxation Authority
Cited in the reasoning to confirm the cantonal implementing regulation for the three-year period for subsequent replacement acquisition.
B.2018.11 · sg (Art. 66 Abs. 2 StV)
Tax Deferral for Real Estate Gains on Replacement Acquisition Time Limits and Cantonal Taxation Authority
Cited in the reasoning to confirm the cantonal implementing regulation for the one-year period for prior replacement acquisition, which was central to determining the admissibility of the tax deferral.
B.2007.15 · sg (Art. 66 Abs. 2 StV)
Tax Deferral for Agricultural Property Replacement: Self-Cultivation and Time Limit Requirements
The court ruled that the requirement for deferral failed due to non-compliance with the one-year deadline stipulated in this article for prior replacement acquisition.
B.2007.15 · sg (Art. 66 Abs. 2 StV)
Tax Deferral on Capital Gains for Agricultural Land Replacement Denied Due to Lack of Self-Cultivation
The failure to meet the deadline stipulated in this regulation was cited as an additional ground for denying the tax deferral under Art. 132 Abs. 1 lit. d StG.