811.1
STG
CH-SG
CH-SG
Art. 48 Loi fiscale (StG) - g) Deductions sociales
DEUXIÈME PARTIE : IMPÔTS D'ÉTAT - Première Section : Impôts sur le revenu et la fortune - II. Impôt sur le revenu
Art. 48 StG - g) Deductions sociales · g) Deductions sociales
1. Sont déduits du revenu net pour le calcul de l'impôt
a) en tant qu'abattement pour enfant, lorsque le contribuable assume principalement l'entretien et ne revendique pas la déduction selon l'art. 45, al. 1, let. c de cet arrêté
1.* Fr. 7600.- pour chaque enfant soumis à l'autorité parentale ou à la garde du contribuable, qui n'est pas encore en âge scolaire ;
2.* Fr. 10 800.- pour chaque enfant soumis à l'autorité parentale ou à la garde du contribuable, ou chaque enfant majeur poursuivant une formation scolaire ou professionnelle ;
3.* un maximum de Fr. 13 800.- supplémentaires pour les frais de formation pour chaque enfant sous l'autorité parentale ou la garde du contribuable, ou chaque enfant majeur poursuivant une formation scolaire ou professionnelle, dans la mesure où le contribuable en supporte lui-même les frais et qu'ils dépassent Fr. 3200.-.
2. Les déductions sociales sont fixées selon la situation à la fin de la période fiscale ou de l'obligation fiscale.
3. Si l'obligation fiscale ne s'étend que sur une partie de la période fiscale, les déductions sociales sont accordées au prorata ; pour la détermination du taux d'imposition, elles sont entièrement prises en compte.
Décisions judiciaires appliquant cette disposition (73)
I.1.2011.103 · sg (Art. 48 Abs. 1 lit. a Ziff. 3 StG)
Administrative Appeals Commission Dismisses Deductibility of Intensive Tennis Training as Educational Expense
This article defines the maximum deduction for educational costs, which the court implicitly applied by dismissing the appeal regarding tennis training costs.
I.1.2024.176.177 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Taxation of Supplementary Child's Disability Pension and Entitlement to Tax Deduction for Primary Pensioner
Cited as the basis for granting the child deduction (Kinderabzug) in the cantonal tax matter, leading to the partial granting of the appeal.
B.2022.200.B.2022.2 · sg (Art. 48 Abs. 1 lit. a al. 2 Satz 1 StG)
Child Support Deduction vs. Child Tax Credit Allocation
Cited by the court as the specific provision determining which parent receives the child deduction when parents have joint custody but are taxed separately and maintenance payments are made.
B.2022.200.B.2022.2 · sg (Art. 48 Abs. 1 lit. a al. 2 Satz 1 StG)
Child Support Deduction Priority Over Child Allowance in Shared Custody Taxation
This provision dictates which parent receives the child deduction when parents are taxed separately under joint custody, based on who receives child support payments.
I.1.2021.195.196 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Taxpayer Shared Custody Child Deduction Tariff Allocation
This article governed the application for granting half child deductions for Cantonal and Municipal Taxes.
I.1.2021.195.196 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Taxpayer Entitled to Full Child Deductions and Single-Parent Rate in Sole Financial Support Case with Alternating Custody
Cited in the dispositive for granting the appeal regarding cantonal and communal taxes, allowing for half child deductions.
I.1.2021.22.und.23 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Taxpayer v. Commission: Allocation of Educational Expenses Between Tax Years
This article is cited in the introductory summary describing the legal context leading to the final orders, although the operative part only dismisses the appeal/complaint without citing it directly as the main ground.
I.1.2021.22.und.23 · sg (Art. 48 Abs. 1 lit. a Ziff. 3 StG)
Taxpayer v. Commission: Allocation of Educational Expenses Between Tax Years
This article is cited in the introductory summary describing the legal context leading to the final orders, although the operative part only dismisses the appeal/complaint without citing it directly as the main ground.
I.1.2021.82 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Father's Appeal for Child and Premium Deductions Dismissed Due to Daughter's Self-Sufficiency
This provision defines the conditions for granting the child deduction, which the court used to justify the dismissal of the appeal.
I.1.2021.22.und.23 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Tax Deduction for Education Fees and Periodicity Principle
Although cited in the preamble, this article was not explicitly used in the final orders (dispositive) to rule on the outcome, other than defining the scope of potential deductions which were ultimately denied based on timing.
I.1.2021.22.und.23 · sg (Art. 48 Abs. 1 lit. a Ziff. 3 StG)
Tax Deduction for Education Fees and Periodicity Principle
Although cited in the preamble, this article was not explicitly used in the final orders (dispositive) to rule on the outcome, other than defining the scope of potential deductions which were ultimately denied based on timing.
I.1.2021.82 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 StG)
Tax Deduction for Adult Child's Vocational Training and Part-Time Work
This article is the main ground for denying the child deduction because the daughter could largely support herself.
I.1.2021.40 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 und 3 StG (sGS 811.1))
Taxpayer v. State: Child and Education Expense Deductions for Post-Secondary Internee
This provision governs the entitlement to the child deduction and the deduction for training costs, which was the core subject of the appeal and determined the outcome.
I.1.2021.40 · sg (Art. 48 Abs. 2 StG (sGS 811.1))
Taxpayer v. State: Child and Education Expense Deductions for Post-Secondary Internee
This provision established the deadline principle (Stichtagsprinzip) which was central to the reasoning for denying the deductions.
I.1.2021.40 · sg (Art. 48 Abs. 1 lit. a Ziff. 2 und 3 StG (sGS 811.1))
Taxpayers v. Tax Authority: Child Deduction Denial Post-Secondary Education
The court used these provisions as the basis for finding that the conditions for the child deduction and education cost deduction were not met.