{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2012-04-17",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2011-126_2012-04-17.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=493&type=1563347022&cHash=7149a70193d946f0ae31b5173c9bb0c3",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2011/126"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 17.04.2012 I/1-2011/126"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 17.04.2012 I/1-2011/126"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 17.04.2012 I/1-2011/126"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Abgaben und öffentliche Dienstpflichten"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Vereinfachte Nachbesteuerung von Erben, Art. 153a DBG (SR 642.11), Art. 203bis StG (sGS 811.1). Nach dem Tod der Ehefrau deklarierten die Erben zwei bislang unversteuerte Sparkonti des Vaters bzw. Ehemannes. Da dieser nicht Erblasser war, konnten die Konti nicht mit der vereinfachten Nachbesteuerung der Erben nach den ab 2010 geltenden neuen Bestimmungen erfasst werden, sondern unterlagen der ordentlichen Nachbesteuerung (Verwaltungsrekurskommission, Abteilung I/1, 17. April 2012, I/1-2011/126)."
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