811.1 STG

CH-SG

Art. 44 Loi fiscale (StG) - d) Bien privé

DEUXIÈME PARTIE : IMPÔTS D'ÉTAT - Première Section : Impôts sur le Revenu et sur la Fortune - II. Impôt sur le Revenu

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Art. 44 StG - d) Bien privé · d) Bien privé

1. Pour les biens mobiliers privés, les frais de gestion par des tiers et les impôts étrangers à la source ni récupérables ni imputables peuvent être déduits.

2. Pour les biens immobiliers privés, les frais d'entretien, les frais de remise en état de biens immobiliers nouvellement acquis, les primes d'assurance et les frais de gestion par des tiers peuvent être déduits. Les investissements visant à économiser l'énergie et à protéger l'environnement qui sont déductibles de l'impôt fédéral direct sont assimilés aux frais d'entretien. Les frais de démolition en vue d'une reconstruction de remplacement sont également assimilés aux frais d'entretien.

2bis Les investissements visés au paragraphe 2, phrase 2 de cette disposition, et les frais de démolition en vue d'une reconstruction de remplacement sont déductibles dans les deux périodes fiscales suivantes, dans la mesure où ils ne peuvent pas être entièrement pris en compte fiscalement pendant la période fiscale en cours, au cours de laquelle les dépenses ont été engagées.

3. Sont également déductibles les frais de travaux de conservation du patrimoine que le contribuable a réalisés en vertu de dispositions légales, en accord avec les autorités ou sur leur ordre, dans la mesure où ces travaux ne sont pas subventionnés.

4. Le contribuable peut, pour les biens immobiliers privés destinés principalement à des fins résidentielles, opter pour un abattement forfaitaire au lieu des frais et primes réels. Le gouvernement fixe cet abattement forfaitaire.

5. Les intérêts de droits de superficie s'opposant aux revenus de biens immobiliers loués ou affermés peuvent être déduits.

← Art. 43 LSU Loi fiscale (StG) - Compétences fiscales et types d'imposition a) État Art. 45 StG →

Décisions judiciaires appliquant cette disposition (51)

B.2025.31 · sg (Art. 44 Abs. 2 StG)

Imputed Rental Income and IT Equipment Deductibility Appeal Dismissed

This provision concerning deductible maintenance costs was cited in the context of expenses for a network storage device and a laptop.

B.2025.14 · sg (Art. 44 StG)

Appeal Dismissed Regarding Real Estate Gains Tax on Commission and Value-Increasing Expenditures

This provision was referenced in the reasoning when distinguishing between value-increasing expenditures and deductible maintenance costs for income tax purposes.

B.2024.30 · sg (Art. 44 Abs. 2 StG)

Capital Gains Tax Dispute: Qualification of Renovation Costs

This article was cited to distinguish deductible maintenance costs (which the appellant claimed) from capital improvements relevant to the real estate gain tax.

I.1.2023.233.234 · sg (Art. 44 Abs. 2 StG)

Taxpayers v. Tax Authority: Deductibility of Home Renovation Costs and Proportional Allocation

This provision governs the deductibility of maintenance costs, including investments for energy saving and environmental protection, for property taxes and is the basis for partially upholding the appeal regarding cantonal and municipal taxes.

I.1.2022.34.37 · sg (Art. 44 Abs. 2 StG)

Taxpayer v. Administrative Appeals Commission (Property Maintenance and Legal Expenses)

This provision governs the deductibility of maintenance costs for cantonal/communal taxes, although the claim for contracting costs based on it was rejected.

I.1.2022.34.37 · sg (Art. 44 Abs. 2 StG)

Tax Deductions for Heating System Costs and Legal Fees

This provision sets the rules for deducting maintenance costs (though ultimately these costs were not allowed for contracting expenses).

I.1.2021.217 · sg (Art. 44 Abs. 2 StG)

Bidirectional Charging Station Cost Deduction for Energy-Saving Measures

This provision justifies the partial allowance of the appeal concerning cantonal and communal taxes based on investments serving energy saving and environmental protection.

I.1.2021.217 · sg (Art. 44 Abs. 2 StG)

Tax Deduction for Bidirectional Charging Station Costs, Not Hypothetical Home Battery

The appeal regarding Cantonal and municipal taxes was partially granted and the decision was overturned for reassessment based on this article.

I.1.2021.80.und.81 · sg (Art. 44 Abs. 2 StG)

Taxability of Delayed Photovoltaic Subsidy Income

This provision, concerning deductible maintenance costs (including investments for energy saving), was used to establish that the subsidy should have been offset against these costs, leading to the conclusion that taxing it as income was necessary due to the timing discrepancy.

I.1.2021.80.und.81 · sg (Art. 44 Abs. 2 StG)

Commission v. Taxpayer on Photovoltaic Subsidy Taxation

Provision cited in the heading, relating to the deductibility of maintenance costs for property, which is central to the dispute over the subsidy offset.

I.1.2020.112.und.113 · sg (Art. 44 Abs. 2 Satz 1 StG)

Tax Deductibility of Legal Costs for Road Project Dispute

This provision was used to determine the deductibility of maintenance costs for cantonal and communal taxes, which was the core issue leading to the dismissal of the appeal.

I.1.2020.195.und.196 · sg (Art. 44 Abs. 2 Satz 1 StG)

Taxpayer Legal Fees for Datum Point Establishment Linked to Value-Enhancing Construction Not Deductible Maintenance Costs

This article defines the deductible maintenance costs for property, which the court used to deny the deduction for the legal fees.

I.1.2020.112.und.113 · sg (Art. 44 Abs. 2 Satz 1 StG)

Tax Appeal Dismissed: Legal Costs for Road Project Not Deductible Maintenance Expense

This provision regulated the deductibility of maintenance costs for private real estate, which was the central issue for the cantonal and communal taxes.

I.1.2020.195.und.196 · sg (Art. 44 Abs. 2 Satz 1 StG (sGS 811.1))

Administrative Appeals Commission Upholds Disallowance of Legal Costs as Property Maintenance Expenses (2019 Taxes)

This provision defines the deductible maintenance costs for cantonal taxes, which the court used to deny the deduction for legal fees.

I.1.2020.197.und.198 · sg (Art. 44 Abs. 1 StG)

Taxation of German Annuity Payments and Deductibility of Fund Acquisition Fees

Cited in the context of disallowing the deduction for fund management cost lump sums.