811.1 STG

CH-SG

Art. 47 Legge tributaria (StG) - f) Costi e spese non deducibili

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

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Art. 47 StG · f) Costi e spese non deducibili

1. Non sono deducibili le altre spese e oneri, in particolare

a) le spese per il mantenimento del contribuente e della sua famiglia, nonché le spese personali dovute alla posizione professionale del contribuente;

b) le spese per l'estinzione dei debiti;

c) le spese per l'acquisto, la produzione o l'incremento di valore dei beni patrimoniali;

d) le imposte sul reddito, sul patrimonio, alla fonte, sul guadagno immobiliare, di successione, di donazione, di trasferimento e sugli intrattenimenti, nonché imposte straniere simili.

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Decisioni giudiziarie che applicano questa disposizione (12)

B.2025.31 · sg (Art. 47 Abs. 1 lit. a StG)

Imputed Rental Income and IT Equipment Deductibility Appeal Dismissed

This provision excluding personal maintenance costs from deductions was cited when assessing the deductibility of expenses for a network storage device and a laptop.

I.1.2020.184.und.185 · sg (Art. 47 Abs. 1 lit. a StG)

Legal Costs for Disallowed Clothing Expense Deduction

Cited as the legal basis establishing that expenses for personal maintenance and expenses conditioned by professional status but usable privately are not deductible.

I.1.2020.194 · sg (Art. 47 Abs. 1 lit. a StG)

Tax Appeal on 2018 Income and Wealth Assessment and Recusal Request

This article defines non-deductible expenses (private maintenance/expenditure), cited in the context of determining whether the court costs were business-related.

I.1.2020.184.und.185 · sg (Art. 47 Abs. 1 lit. a StG)

Taxpayer Litigation Costs Non-Deductibility for Private Clothing Expense Dispute

Cited as the rule excluding non-deductible expenses, specifically those related to the taxpayer's maintenance and private expenses dictated by their professional status, justifying the refusal to deduct court costs.

I.1.2020.194 · sg (Art. 47 Abs. 1 lit. a StG)

Tax Appeal: Business Capital Correction, Court Costs Deduction, and Taxable Income Adjustment

Cited in the reasoning that precedes the dispositive orders, regarding non-deductible expenses, but it is not explicitly cited in the final orders 1 or 2.

B.2018.19.B.2018.20 · sg (Art. 47 lit. a StG und Art. 34 lit. a DBG)

Taxpayers Appeal Against Upward Adjustments on Income and Assets Upheld

These articles concern the non-deductibility of private living expenses, which justified the assessment adjustments for private expenses.

B.2018.21.B.2018.22 · sg (Art. 47 lit. a StG)

Partner Tax Assessment Appeal Dismissed Over International Transaction Evidentiary Failures

Cited as the rule excluding private living expenses from deductible expenses.

I.1.2015.219 · sg (Art. 47 lit. b StG)

Taxation of Retroactive Disability Insurance and Child Benefits Offset Against Social Assistance Debts

Cited to confirm that the settlement of debts (debt repayment) is not deductible when determining net income, supporting the taxation of the accrued benefit.

I.1.2015.219 · sg (Art. 47 lit. b StG)

Taxation of Retroactive Disability Pension Offset Against Social Assistance Debt

Cited in the preamble to establish that debt repayment cannot be deducted when determining net income, supporting the refusal to allow the deduction for the offset against social assistance debt.

B.2011.200 · sg (Art. 47 StG)

Securities Dealers Stamp Duty Surcharge Deduction in Measurement Gap Upheld

Cited in the reasoning section to describe the general prohibition on deducting taxes for natural persons, which is subject to the exception relevant to the case.

B.2005.72 · sg (Art. 47 lit. a StG (sGS 811.1))

Tax Assessment Appeal Dismissed: Recusal, Deductions, and Residency Requirements Upheld

Cited regarding the assessment of the private portion of business expenses, which was upheld by the court.

B.2005.72 · sg (Art. 47 lit. a StG (sGS 811.1))

Tax Appeal Dismissed: Judge Impartiality, Deduction Claims, and Higher Education Residence Confirmed

Cited in the reasoning section concerning the non-deductibility of private expenses related to self-employment, which was subject to the appeal.