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SB.2014.00083 • VG ZH SB.2014.00083 KI-generiert

Deductibility of Offshore Bad Debt Provision

Geschäftsnummer SB.2014.00083
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 involved a dispute over the deductibility of a bad debt provision (Delkredere-Rückstellung) for direct federal tax purposes, specifically concerning receivables from an offshore company held in a fiduciary capacity, which the tax authority disallowed as not being demonstrably business-related or justified by the actual risk of loss. The court upheld the tax authority's decision, reasoning that the general, non-specific provision for receivables from an offshore entity managed under a trust arrangement did not meet the legal requirements for deductibility as an operating expense under tax law, particularly regarding the necessity of demonstrating a concrete, current loss risk or a sound business basis for the valuation adjustment.

Legislator-Regeste

KI-generiert

Art. 58 Abs. I lit. b DBG, Art. 63 Abs. I lit. b DBG, Art. 130 Abs. II DBG, Art. 132 Abs. III DBG; Deductibility of Offshore Bad Debt Provision: The court upheld the tax authority's decision, reasoning that the general, non-specific provision for receivables from an offshore entity managed under a trust arrangement did not meet the legal requirements for deductibility as an operating expense under tax law, particularly regarding the necessity of demonstrating a concrete, current loss risk or a sound business basis for the valuation adjustment.

Schlagwörter

KI-generiert
Steuerschuld Steuerliche Vorschriften / Steuerrecht Abzugsfähigkeit von Kosten Treuhandgesellschaft Steuerbehörde juristische Person Direkte Bundessteuer 1.1. - 31.12.2011 | Siehe SB.2014.00082.

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 58 Abs. I lit. b DBG
This article is cited in the dispositive in connection with the dismissal of the appeal concerning the non-deductibility of provisions.
Art. 63 Abs. I lit. b DBG
This article is cited in the dispositive in connection with the dismissal of the appeal concerning the non-deductibility of provisions.
Art. 130 Abs. II DBG
This article is cited in the dispositive as the basis for dismissing the appeal concerning the tax period 2011.
Art. 132 Abs. III DBG
This article is cited in the dispositive regarding the assessment of the case.
KI-generiert
SB.2014.00082
Tax Deductibility of Temporary Write-Down on Foreign Receivables
2013
Taxpayer Fails to Substantiate International Loan and Interest Deductions
DB.2013.155
Taxpayer Fails to Substantiate International Loan and Interest Deductions

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 130 Abs. II DBG

This article is cited in the dispositive as the basis for dismissing the appeal concerning the tax period 2011.

Art. 63 Abs. I lit. b DBG

This article is cited in the dispositive in connection with the dismissal of the appeal concerning the non-deductibility of provisions.

Art. 58 Abs. I lit. b DBG

This article is cited in the dispositive in connection with the dismissal of the appeal concerning the non-deductibility of provisions.

Art. 132 Abs. III DBG

This article is cited in the dispositive regarding the assessment of the case.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2014.00083

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--- · --- · --- · Geschäftsnummer: · SB.2014.00083 · Entscheidart und -datum: · Endentscheid vom 29.10.2014 · Spruchkörper: · 2. Abteilung/2. Kammer · Weiterzug: · Das Bundesgericht hat eine Beschwerde in öffentlich-rechtlichen Angelegenheiten gegen diesen Entscheid am 23.11.2015 abgewiesen. · Rechtsgebiet: · Steuerrecht · Betreff: · Direkte Bundessteuer 1.1. - 31.12.2011 · Siehe SB.2014.00082. · --- · Stichworte: · DEBITOREN DELKREDERE DELKREDERE-RÜCKSTELLUNG ERFOLGSRECHNUNG ERMESSENSVERANLAGUNG GESCHÄFTSMÄSSIG UNBEGRÜNDET OFFSHORE-GESELLSCHAFT TREUHANDVERHÄLTNIS VERLUSTRISIKO VORÜBERGEHENDE WERTBERICHTIGUNG ZAHLUNGSAUSFALL · Rechtsnormen: · Art. 58 Abs. I lit. b DBG Art. 63 Abs. I lit. b DBG Art. 130 Abs. II DBG Art. 132 Abs. III DBG · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 3