625.11 DBGLIFD

CH-AR

Art. 18 Verordnung über die Durchführung des Bundesgesetzes über die direkte Bundessteuer (DBG) - Inventarisation (Art. 159 Abs. 1 DBG)

VII. Inventar

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Art. 18 Verordnung über die Durchführung des Bundesgesetzes über die direkte Bundessteuer (DBG) · Inventarisation (Art. 159 Abs. 1 DBG)

1. Für die Inventaraufnahme und die Sicherung ist die kommunale Inventarisationsbehörde nach den Bestimmungen des EG zum ZGB zuständig.

← Art. 16 Verordnung über die Durchführung des Bundesgesetzes über die direkte Bundessteuer (DBG) Organe Art. 19 Verordnung über die Durchführung des Bundesgesetzes über die direkte Bundessteuer (DBG) →

Gerichtsentscheide zu dieser Bestimmung (4)

OG O2V 17 22 · ar (Art. 18 Abs. 2 DBG)

Appeal Regarding Liquidation Gain Assessment on Business Assets and Recalculation of Taxable Gain on Specific Property

The court found that the assets were rightly assigned to business assets, which is the basis for taxing the liquidation gain as income from self-employment.

OG O2V 15 5 · ar (Art. 18 DBG)

Taxability of Debt Forgiveness as Self-Employment Income for Former Co-Entrepreneur

This article was used to qualify the income derived from the debt waiver as taxable income from self-employment (corresponding to Art. 21 StG).

OG O2V 15 7 · ar (Art. 18 DBG)

Tax Treatment of Claim Waiver Upon Restaurant Sale

Cited in the final orders (point 3) as the legal basis for generating taxable income from self-employment.

OG ARGVP 2008 2279 · ar (Art. 18 Abs. 1 DBG)

Debt Forgiveness by Relative: Gift vs. Taxable Income

This provision defined the taxable income from self-employment, which the cantonal authorities had relied upon to tax the income, leading to the appeal.