811.1 STG

CH-SG

Art. 46 Loi fiscale (StG) - 2. Déductions dépendant du montant du revenu

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

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Art. 46 StG · 2. Déductions dépendant du montant du revenu

1. Des revenus imposables diminués des charges et des déductions selon les articles 39 à 45 de ce règlement (revenus nets) sont également déduits

a) les frais de maladie et d'accident du contribuable et des personnes à sa charge, dans la mesure où le contribuable supporte lui-même les frais et que ceux-ci dépassent 2 pour cent des revenus nets ;

abis) les frais liés au handicap du contribuable ou des personnes handicapées à sa charge au sens de la loi fédérale sur l'égalité pour les handicapés du 13 décembre 2002, dans la mesure où le contribuable supporte lui-même les frais ;

b) ...

c)* les dons en argent et autres valeurs patrimoniales faits volontairement à des personnes morales ayant leur siège en Suisse, qui sont exonérées de l'assujettissement à l'impôt en raison de leur but d'utilité publique ou exclusivement de bienfaisance, lorsque ces dons atteignent 100 francs suisses au cours de l'année fiscale, au total au maximum 20 pour cent des revenus nets. Dans la même mesure, sont déductibles les dons volontaires correspondants faits à la Confédération, aux cantons et aux communes ainsi qu'à leurs établissements.

← Art. 45 StG Loi fiscale (StG) - Compétences fiscales et types d'imposition a) État Art. 47 StG →

Décisions judiciaires appliquant cette disposition (13)

I.1.2024.192.193 · sg (Art. 46 Abs. 1 lit. a StG (sGS 811.1))

Tax Appeal: Retroactive Medical Documentation for Post-COVID Expenses

This provision served as the basis for partially granting the appeal regarding cantonal and municipal taxes by determining deductible health costs.

I.1.2022.262.263 · sg (Art. 46 lit. abis StG)

Taxpayer Disability Deduction for Elderly Care Costs

This provision regulates the deduction of disability-related costs, which is the core substantive issue resolved by allowing the appeal/recourse.

I.1.2021.28.und.29 · sg (Art. 46 Abs. 1 lit. a StG)

Tax Appeal: Partial Success on Deductions but Penalty for Late Evidence Submission

This provision concerning the deduction of health and accident costs is cited in the introductory list, although the specific deduction was denied due to lack of proof, and the general rule for personal income tax applies analogously to the direct federal tax.

B.2015.155 · sg (Art. 46 Ingress und lit. c StG)

Taxpayer Loss Compensation Dispute and Good Faith Principle in Tax Assessment

Cited in the reasoning when discussing the financing of tax-exempt legal entities, which was part of the context for assessing the taxpayer's options regarding the change in practice.

B.2015.155 · sg (Art. 46 Ingress und lit. c StG)

Taxpayer vs. Tax Authority: Disallowance of Business Loss Deduction and Good Faith Obligation

Cited in the reasoning regarding limitations on deducting voluntary contributions to non-profit entities.

I.1.2014.165.166 · sg (Art. 46 lit. c StG)

Taxation of Liechtenstein Social Security Pension and Undocumented Charitable Donations

This article governs the deductibility of voluntary contributions, the scope of which was upheld in the final order dismissing the appeal.

I.1.2014.165.166 · sg (Art. 46 lit. c StG)

Taxation of Foreign Social Security Pension and Deductibility of Unsubstantiated Donations

This article governs the deductibility of voluntary contributions, which was the basis for the court's decision on the amount allowed for donations.

I.1.2005.157 · sg (Art. 46 lit. c StG)

Tax Deduction for Donation to Dual-Purpose Religious Organization

This article regulated the deductibility of voluntary payments to non-profit legal entities, which was the core subject of the appeal being granted.

I.1.2005.157 · sg (Art. 46 lit. c StG)

Tax Deductibility of Donation to Dual-Purpose Religious Organization

This provision served as the substantive basis for allowing the deduction of the voluntary payment.

B.2005.84 · sg (Art. 46 lit. a StG)

Taxpayer Appeal Dismissed Regarding 2001 Income Assessment and Medical Expense Deductions

The court confirmed the rejection of deductions for illness costs, as regulated by this article, because the appellant failed to prove the evident inaccuracy of the original assessment regarding these costs.

B.2005.84 · sg (Art. 46 lit. a StG)

Taxpayers' Appeal Against Administrative Tax Assessment for Insufficient Substantiation

This provision governs the deduction of health, accident, and disability costs, the rejection of which was a core part of the appeal's subject matter, even though the appeal was ultimately dismissed.

I.1.2003.226 · sg (Art. 46 lit. a StG)

Tax Deductibility of IVF Costs as Medical Expenses

This article serves as the main ground for allowing the appeal and granting the deduction for IVF treatment costs.

I.1.2003.226 · sg (Art. 46 lit. a StG)

IVF Costs as Deductible Medical Expenses for Sterility Treatment

This provision was the substantive basis for allowing the deduction of IVF costs as sickness expenses, leading to the granting of the appeal.