811.11
STV
CH-SG
CH-SG
Art. 18 Ordinanza tributaria (StV) - Spese professionali nel lavoro dipendente a) Spese di trasporto (Art. 39 cpv. 1 lett. a e cpv. 2 StG)
SECONDA PARTE: TASSE STATALI - Primo Capo: Imposte sul Reddito e sul Patrimonio
Art. 18 StV · Spese professionali nel lavoro dipendente a) Spese di trasporto (Art. 39 cpv. 1 lett. a e cpv. 2 StG)
1. ...
1bis I costi necessari per i viaggi tra il luogo di residenza e il luogo di lavoro possono essere detratti fino all'importo stabilito all'art. 39 cpv. 1 lett. a della legge sulle imposte
a) le spese necessarie per l'utilizzo dei mezzi di trasporto pubblici oppure
b) i costi necessari per chilometro percorso per l’utilizzo di un veicolo privato, qualora non sia disponibile un mezzo di trasporto pubblico o il suo utilizzo non sia ragionevolmente esigibile.
2. ...
3. I costi del veicolo privato secondo il cpv. 1bis lett. b di questa disposizione sono determinati secondo i tassi applicabili per l'imposta federale diretta per l'uso di un veicolo privato.
4. ...
Decisioni giudiziarie che applicano questa disposizione (7)
B.2011.20 · sg (Art. 18 ff. StV)
Tax Deduction Dispute for Non-Profit Directors' Compensation
Cited in the reasoning (2.1.) regarding regulations concerning the deduction of professional expenses.
B.2011.18 · sg (Art. 18 StV)
Taxpayer Carpool Deduction Limitation
This article, specifically its paragraphs 1, 2, and 3, governs the conditions for deducting travel costs with a private vehicle, which was central to the court's decision regarding the passenger sharing arrangement.
B.2011.18 · sg (Art. 18 StV)
Taxpayer Deduction for Shared Commuting Mileage
Regulation specifying conditions for deducting travel expenses by private car, which was central to determining the proper deduction amount.
B.2006.137 · sg (Art. 18 StV)
Employee Commuting Expense Deduction Appeal Upheld
This provision sets out the flat rates for vehicle costs deducted for commuting, which was central to the dispute regarding the refusal of the car cost deduction.
B.2006.137 · sg (Art. 18 StV)
Employee Commuting Vehicle Deduction Appeal Dismissed
This article establishes the flat rates for travel costs between home and work, which was central to the dispute over deducting car expenses.
I.1.2005.93 · sg (Art. 18 Abs. 3 StV)
Commuting Costs Deductibility Public Transport vs. Private Vehicle Reasonableness
This provision governs the conditions under which the costs of a private vehicle may be deducted instead of public transport costs (when use of public transport is unreasonable).
I.1.2005.93 · sg (Art. 18 Abs. 3 StV)
Administrative Appeals Commission Decision on Commuting Expense Deductions
This provision was used to justify allowing the deduction of private vehicle costs because the use of public transport was deemed unreasonable.