811.1
STG
CH-SG
CH-SG
Art. 82 Legge tributaria (StG)
SECONDA PARTE: IMPOSTE STATALI - Seconda Sezione: Imposte sui Redditi e sul Capitale - II. Imposta sui Redditi
Art. 82 StG - b) Calcolo dell'Utile Netto
1. L'utile netto imponibile è composto da
a) il saldo del conto economico;
b) tutte le parti del risultato d'esercizio escluse prima del calcolo del saldo del conto economico, che non sono utilizzate per coprire spese ragionevoli e motivate, in particolare
1. costi per l'acquisizione, la produzione o l'incremento di valore di beni dell'attivo immobilizzato,
2. ammortamenti, svalutazioni e accantonamenti non giustificati da ragioni di affari,
3. apporti alle riserve,
4. versamenti in conto capitale da parte di mezzi della persona giuridica,
5. distribuzioni di utili palesi e occulte nonché prelievi di utili anticipati,
6. erogazioni a terzi non giustificate da motivi di affari;
c)* i proventi non accreditati al conto economico, inclusi i profitti in conto capitale, di rivalutazione e di liquidazione;
d) gli interessi sul capitale proprio occulto.
2. L'utile netto imponibile delle persone giuridiche che non redigono un conto economico si determina in base al comma 1 di questa disposizione.
3. Per gli investimenti collettivi di capitale con proprietà fondiaria diretta, i redditi netti derivanti dalla proprietà fondiaria diretta sono considerati utili imponibili.
Decisioni giudiziarie che applicano questa disposizione (60)
B.2025.12.B.2025.13 · sg (Art. 82 Abs. 1 lit. b StG)
Tax Reassessment Upheld: Loan Write-Off Deemed Hidden Profit Distribution
This provision is cited in conjunction with Art. 58 Abs. 1 lit. b DBG as the equivalent rule for cantonal taxes, justifying the rejection of the cantonal tax appeal.
B.2024.115.B.2024.1 · sg (Art. 82 Abs. 1 StG)
Taxpayer Rejected on Late Filing of Intercompany Fee and Expense Corrections
This provision defining the components of taxable profit was cited in the context of determining the outcome of the appeal concerning Cantonal Taxes.
B.2023.226.B.2023.2 · sg (Art. 82 Abs. 1 StG)
Tax Authority Upheld on Imputed Guarantee Fees Due to Insufficient Documentation
This provision governs the calculation of taxable net profit under cantonal tax law, which formed the basis for upholding the tax reassessment regarding cantonal taxes.
B.2022.13.B.2022.14 · sg (Art. 82 Abs. 1 Ingress und lit. a StG)
Tax Deduction Disallowance for Insufficient Subcontractor Documentation
Cited in the reasoning section to define what must be added back to the net profit, which forms the basis of the decision to dismiss the appeals (which effectively confirm the increased profit calculation).
B.2022.13.B.2022.14 · sg (Art. 82 Abs. 1 StG)
Tax Appeal Regarding Substantiation of Third-Party Subcontractor Expenses (2019)
This provision concerning the calculation of net profit (which excludes non-business expenses like unjustified payments) is cited in the title and underpins the substantive decision to uphold the assessment.
I.1.2020.64.65.66 · sg (Art. 82 Abs. 1 lit. b StG)
Taxpayer Burden of Proof in Substantiating Cash Payments to Subcontractors
Cited as a basis for determining the taxable profit in the context of the cantonal taxes, which forms the core subject matter of the appeal.
I.1.2021.15.16 · sg (Art. 82 Abs. 1 lit. a StG)
Monetary Sanction vs. Procedural Costs Tax Deductibility Appeal
Cited in the context of defining the composition of net profit, which underpins the substantive decision on deductibility of costs.
I.1.2020.64.65.66 · sg (Art. 82 Abs. 1 lit. b StG)
Tax Authority Cash Payment Disallowance for Lack of Business Justification
Cited as the starting point for calculating the taxable net profit for cantonal taxes, relevant to the partial success of the appeal concerning 2015.
I.1.2021.15.16 · sg (Art. 82 Abs. 1 lit. a StG)
Tax Authority Appeal on Deductibility of Competition Sanction and Procedural Costs
Cited as part of the analogous provisions determining the deductible expenditure for Kantonssteuern, applied in the final order concerning the appeal's partial success.
I.1.2021.28.und.29 · sg (Art. 82 StG)
Tax Appeal: Partial Success on Deductions but Penalty for Late Evidence Submission
This provision concerning the determination of taxable profit, used in conjunction with Art. 31 Abs. 3 StG, is cited in the introductory list, although the primary ground for the main decision is procedural cost allocation.
I.1.2020.233.und.234 · sg (Art. 82 Abs. 1 lit. b StG)
Taxpayer Deductions for Service Payments Disallowed Due to Insufficient Substantiation
This provision forms the basis for determining the taxable net profit for cantonal taxes, which was the subject of the partial allowance of the appeal.
I.1.2020.233.und.234 · sg (Art. 82 Abs. 1 lit. b StG)
Taxpayer Bookkeeping Expense Deduction Dispute Over Insufficient Documentation
This provision was used as the basis for calculating the taxable net profit, which was subject to partial confirmation of additions upon appeal.
I.1.2020.166.und.167 · sg (Art. 82 Abs. 1 lit. a und b StG)
Tax Authority Decision Upheld: Loan Write-Off Recharacterized as Hidden Distribution
Cited in the reasoning section which forms the basis for the substance of the ruling on cantonal taxes, defining the components of net profit, including disallowed write-downs.
I.1.2020.166.und.167 · sg (Art. 82 Abs. 1 lit. a StG)
Tax Deduction Disallowed for Shareholder-Driven Subordinated Loan Adjustment
Cited within the context of defining taxable profit, which underpins the decision regarding the tax adjustment for the Cantonal Tax.
B.2021.10.B.2021.11 · sg (Art. 82 Abs. 1 lit. b StG)
Taxpayer Expense Deduction Disallowance Appeal
This provision is cited in the opening of the decision as part of the general legal framework, but it is the substantive rule underpinning the review of expenses and is implicitly applied in the dismissal of the 2013 appeal (Order 2 and 3).