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SB.2013.00097 • VG ZH SB.2013.00097 KI-generiert

Deductibility of Foreign Alimony Payments for Federal Tax Purposes

Geschäftsnummer SB.2013.00097
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Zürich (CH-ZH)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerns a dispute over the direct federal tax assessment for the year 2010, specifically involving the deductibility of alimony payments made abroad. The court reasoned that the deductibility of alimony payments under the relevant tax law is not limited to recipients within the country, but that the applicable legal provisions regarding deductions must be read in conjunction with international double taxation agreements. Consequently, the court confirmed that, based on the principle of non-discrimination and the relevant provisions of the income tax law, alimony payments made to a recipient residing in a foreign country are generally deductible, provided the domestic requirements for such deductions are met and there is no overriding restriction imposed by an applicable double taxation treaty that would prevent the deduction.

Legislator-Regeste

KI-generiert

Art. 3 Abs. I DBG, Art. 6 Abs. I DBG, Art. 7 Abs. I DBG, Art. 33 Abs. I lit. c DBG, Art. 35 Abs. III DBG; Deductibility of Foreign Alimony Payments for Federal Tax Purposes: The court reasoned that the deductibility of alimony payments under the relevant tax law is not limited to recipients within the country, but that the applicable legal provisions regarding deductions must be read in conjunction with international double taxation agreements. Consequently, the court confirmed that, based on the principle of non-discrimination and the relevant provisions of the income tax law, alimony payments made to a recipient residing in a foreign country are generally deductible, provided the domestic requirements for such deductions are met and there is no overriding restriction imposed by an applicable double taxation treaty that would prevent the deduction.

Schlagwörter

KI-generiert
Abzug vom Einkommen internationale Doppelbesteuerung Fremdes Recht beschränkte Steuerpflicht Steuerveranlagungen Besteuerung von Ehepaaren Direkte Bundessteuer 2010 | siehe SB.2013.00096.

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 3 Abs. I DBG
Cited in the final order regarding the direct federal tax liability for 2010.
Art. 6 Abs. I DBG
Cited in the final order regarding the direct federal tax liability for 2010.
Art. 7 Abs. I DBG
Cited in the final order regarding the direct federal tax liability for 2010.
Art. 33 Abs. I lit. c DBG
Cited in the final order regarding the deduction of maintenance payments.
Art. 35 Abs. III DBG
Cited in the final order regarding the maximum deduction for maintenance payments.
KI-generiert
SB.2013.00096
Alimony Deduction Ratio in International Taxation
ST.2009.316
Taxpayer Alimony Deduction and Mid-Year Separation Taxation
SB.2021.00089
Tax Deductibility of Child Support Paid to Resident Abroad

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 3 Abs. I DBG

Cited in the final order regarding the direct federal tax liability for 2010.

Art. 6 Abs. I DBG

Cited in the final order regarding the direct federal tax liability for 2010.

Art. 7 Abs. I DBG

Cited in the final order regarding the direct federal tax liability for 2010.

Art. 33 Abs. I lit. c DBG

Cited in the final order regarding the deduction of maintenance payments.

Art. 35 Abs. III DBG

Cited in the final order regarding the maximum deduction for maintenance payments.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2013.00097

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--- · --- · --- · Geschäftsnummer: · SB.2013.00097 · Entscheidart und -datum: · Endentscheid vom 23.10.2013 · Spruchkörper: · 2. Abteilung/Einzelrichter · Weiterzug: · Das Bundesgericht hat eine Beschwerde in öffentlich-rechtlichen Angelegenheiten gegen diesen Entscheid am 26.06.2015 abgewiesen. · Rechtsgebiet: · Steuerrecht · Betreff: · Direkte Bundessteuer 2010 · siehe SB.2013.00096. · --- · Stichworte: · ABZUG ABZUGSFÄHIGKEIT ALIMENTE ALLGEMEINE ABZÜGE ANORGANISCH DOPPELBESTEUERUNGSABKOMMEN (DBA) DOPPELBESTEUERUNGSVERBOT EINKOMMENSSTEUER GEWINNUNGSKOSTEN ITALIEN KORRESPONDENZ ORGANISCH STEUERAUSSCHEIDUNG STEUERFREIER BETRAG UNTERHALTSABZUG UNTERHALTSBEITRAG UNTERHALTSBEITRÄGE VERWALTUNGSRATSHONORAR VR-TÄTIGKEIT 3. SÄULE · Rechtsnormen: · Art. 3 Abs. I DBG Art. 6 Abs. I DBG Art. 7 Abs. I DBG Art. 33 Abs. I lit. c DBG Art. 35 Abs. III DBG · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 3