811.1 STG

CH-SG

Art. 44 Legge tributaria (StG) - d) Patrimonio privato

SECONDA PARTE: IMPOSTE STATALI - Primo Capitolo: Imposte sul Reddito e sul Patrimonio - II. Imposta sul Reddito

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Art. 44 StG - d) Patrimonio privato · d) Patrimonio privato

1. Nel caso di beni mobili del patrimonio privato, possono essere detratti i costi di amministrazione da parte di terzi e le imposte alla fonte estere che non sono né recuperabili né compensabili.

2. Per gli immobili del patrimonio privato, possono essere detratti i costi di manutenzione, i costi di ripristino di immobili di recente acquisizione, i premi assicurativi e i costi di amministrazione da parte di terzi. Sono equiparati ai costi di manutenzione gli investimenti finalizzati al risparmio energetico e alla protezione ambientale, nella misura in cui sono deducibili nell'ambito dell'imposta federale diretta. Sono equiparati ai costi di manutenzione anche i costi di demolizione in vista di una nuova costruzione di sostituzione.

2bis Gli investimenti secondo il comma 2 frase 2 di questa disposizione e i costi di demolizione in vista di una costruzione di sostituzione sono deducibili nei due periodi fiscali successivi, nella misura in cui non possono essere completamente considerati fiscalmente nel periodo fiscale corrente in cui le spese sono state sostenute.

3. Sono inoltre deducibili i costi dei lavori di restauro conservativo che il contribuente ha eseguito in conformità a disposizioni legali, in accordo con le autorità o su loro disposizione, nella misura in cui tali lavori non siano sovvenzionati.

4. Il contribuente può richiedere una deduzione forfettaria, invece dei costi e dei premi effettivi, per gli immobili del patrimonio privato destinati prevalentemente ad uso abitativo. Il governo stabilisce questa deduzione forfettaria.

5. Possono essere detratti i canoni di superficie opposti ai proventi di immobili affittati o concessi in locazione.

← Art. 43 StG - 4. Acquisti Sostitutivi Legge tributaria (StG) Art. 45 StG - Deduzioni Generali →

Decisioni giudiziarie che applicano questa disposizione (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.