{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2012-04-17",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2011-133_2012-04-17.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=498&type=1563347022&cHash=de4301112b08983f7ccdd89b7810e26f",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2011/133"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 17.04.2012 I/1-2011/133"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 17.04.2012 I/1-2011/133"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 17.04.2012 I/1-2011/133"
    }
  ],
  "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": "Eigenmietwert als Liegenschaftsertrag, Art. 34 Abs. 1 lit. a und b StG (sGS 811.1). Die Rekurrentin mit Wohnsitz in Graubünden ist Eigentümerin eines Hauses im Kanton St. Gallen mit drei Wohnungen, wobei die eine vermietet ist und ihre Eltern an den beiden anderen ein Wohnrecht haben. Wenn die Rekurrentin eine dieser beiden Wohnungen benutzen darf, tut sie dies nicht als Eigentümerin, sondern weil der Dienstbarkeitsvertrag den Eltern gestattet, in den Wohnungen Familienangehörige aufzunehmen. Daher kann der Mietwert dieser Wohnung nicht der Rekurrentin zugerechnet werden. Zu Recht wurde ihr aber der Ertrag der vermieteten Wohnung zugerechnet, obwohl dieser den Eltern zufliesst, weil der Ertrag zum Ausgleich eines Erbvorbezugs verwendet wird (Verwaltungsrekurskommission, Abteilung I/1, 17. April 2012, I/1-2011/133)."
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