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SB.2013.00091 • VG ZH SB.2013.00091 KI-generiert

Hidden Profit Distribution on Non-Arm's Length Loan

Geschäftsnummer SB.2013.00091
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Zürich (CH-ZH)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

This case concerns the tax treatment of a loan between related companies. The court found that the loan was not a genuine transaction at arm's length, as evidenced by the lack of commercial justification and the disproportionate interest rate compared to market rates. Consequently, the court ruled that the interest payments on the loan constituted a hidden profit distribution, and the recipient company was subject to taxation on this amount.

Legislator-Regeste

KI-generiert

Art. 20 Abs. I lit. c DBG, Art. 58 Abs. I lit. b DBG, Art. 65 DBG, Art. 647 OR, Art. 718a OR; Hidden Profit Distribution on Non-Arm's Length Loan: The court found that the loan was not a genuine transaction at arm's length, as evidenced by the lack of commercial justification and the disproportionate interest rate compared to market rates. Consequently, the court ruled that the interest payments on the loan constituted a hidden profit distribution, and the recipient company was subject to taxation on this amount.

Schlagwörter

KI-generiert
Zinszahlung Steuerliche Vorschriften / Steuerrecht Handelsgesellschaft Ertragssteuer Bankenrecht Vermögensertrag Direkte Bundessteuer 2007 | Siehe SB.2013.00090.

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 20 Abs. I lit. c DBG
This provision is cited as a basis for the decision regarding the taxability of financial gains.
Art. 58 Abs. I lit. b DBG
This provision is cited in relation to deductions and their deductibility for tax purposes.
Art. 65 DBG
This provision is referenced in the context of tax procedures or obligations.
Art. 647 OR
This provision from the Swiss Code of Obligations is cited, likely in relation to company law or financial transactions relevant to the tax case.
Art. 718a OR
This provision from the Swiss Code of Obligations is cited, likely concerning financial reporting or accounting principles relevant to the tax case.
KI-generiert
SB.2011.00084
Tax Treatment of Shareholder Loan as Hidden Profit Distribution
SB.2008.00036
Limited Liability Company Loan Deemed Hidden Profit Distribution for Tax Purposes
SB.2007.00073
Hidden Profit Distribution: Loan to Sister Company Lacks Clarity

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 20 Abs. I lit. c DBG

This provision is cited as a basis for the decision regarding the taxability of financial gains.

Art. 58 Abs. I lit. b DBG

This provision is cited in relation to deductions and their deductibility for tax purposes.

Art. 65 DBG

This provision is referenced in the context of tax procedures or obligations.

Art. 647 OR

This provision from the Swiss Code of Obligations is cited, likely in relation to company law or financial transactions relevant to the tax case.

Art. 718a OR

This provision from the Swiss Code of Obligations is cited, likely concerning financial reporting or accounting principles relevant to the tax case.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2013.00091

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--- · --- · --- · Geschäftsnummer: · SB.2013.00091 · Entscheidart und -datum: · Endentscheid vom 22.01.2014 · Spruchkörper: · 2. Abteilung/2. Kammer · Weiterzug: · Das Bundesgericht hat eine Beschwerde in öffentlich-rechtlichen Angelegenheiten gegen diesen Entscheid am 12.02.2016 abgewiesen. · Rechtsgebiet: · Steuerrecht · Betreff: · Direkte Bundessteuer 2007 · Siehe SB.2013.00090. · --- · Stichworte: · ABSCHREIBUNG DEALING AT ARMS LENGTH DREIECKSTHEORIE DRITTVERGLEICH GELDWERTER VORTEIL GESCHÄFTSMÄSSIG BEGRÜNDET GESCHÄFTSMÄSSIG UNBEGRÜNDET GESCHÄFTSMÄSSIGKEIT SIMULATION SIMULIERTES DARLEHEN VERDECKTE GEWINNAUSSCHÜTTUNG VERDECKTE VORTEILSZUWENDUNG VERDECKTES EIGENKAPITAL WERTBERICHTIGUNG · Rechtsnormen: · Art. 20 Abs. I lit. c DBG Art. 58 Abs. I lit. b DBG Art. 65 DBG Art. 647 OR Art. 718a OR · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 2