811.1 STG

CH-SG

Art. 46 Legge tributaria (StG) - 2. Detrazioni dipendenti dall'ammontare del reddito

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

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Art. 46 StG · 2. Detrazioni dipendenti dall'ammontare del reddito

1. Dalle entrate imponibili (redditi netti) ridotte delle spese e delle detrazioni ai sensi degli artt. 39 a 45 di questo decreto vengono inoltre sottratte

a) le spese per malattia e infortunio del contribuente e delle persone da lui mantenute, nella misura in cui il contribuente sostiene personalmente le spese e queste superano il 2 percento dei redditi netti;

abis) le spese legate alla disabilità del contribuente o delle persone da lui mantenute con disabilità ai sensi della legge federale sull’eliminazione di svantaggi nei confronti dei disabili del 13 dicembre 2002, nella misura in cui il contribuente sostiene personalmente le spese;

b) ...

c)* le erogazioni liberali in denaro e in altri beni a favore di persone giuridiche con sede in Svizzera, che sono esonerate dall'obbligo fiscale per finalità pubbliche o esclusivamente di pubblica utilità, quando tali erogazioni raggiungono nell’anno fiscale Fr. 100.-, per un totale non superiore al 20 percento dei redditi netti. Nello stesso ammontare sono deducibili le corrispondenti erogazioni liberali alla Confederazione, ai Cantoni e ai Comuni, nonché ai loro enti.

← Art. 45 StG - Deduzioni Generali Legge tributaria (StG) Art. 47 StG →

Decisioni giudiziarie che applicano questa disposizione (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.