641.10
STGLTLTB
CH
CH
Art. 28 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Vierter Abschnitt: Gemeinsame Bestimmungen für alle Abgaben; II. Umrechnung ausländischer Währungen
Art. 28 StG
Lautet der für die Abgabeberechnung massgebende Betrag auf eine ausländische Währung, so ist er auf den Zeitpunkt der Entstehung der Abgabeforderung (Art. 7, 15, 23) in Schweizerfranken umzurechnen.
Ist unter den Parteien kein bestimmter Umrechnungskurs vereinbart worden, so ist der Umrechnung das Mittel der Geld- und Briefkurse am letzten Werktage vor der Entstehung der Abgabeforderung zugrunde zu legen.
Gerichtsentscheide zu dieser Bestimmung (92)
66/2004/25 · sh (Art. 28 Abs. 1 lit. a StG)
Deductibility of Commuting Costs for Dual-Use Private Vehicles
This article establishes the general deductibility of necessary costs for travel between home and work for dependent employees, forming the basis for the amended practice regarding expense deduction.
66/2006/15 · sh (Art. 28 Abs. 1 lit. c StG)
Teacher Home Office Deduction Ruling
This article allows the deduction of other costs required for exercising the profession from taxable income, which is the basis for allowing the private office deduction.
66/2006/32 · sh (Art. 28 StG)
Deductibility of Professional Expenses During Mandatory Military Service
This article governs the deductibility of professional expenses for employees, which was the subject matter of the dispute regarding the Fr. 1'900 deduction.
VVGE.1983.84.Nr.38 · ow (Art. 28 Bst. b StG)
Deductibility of Accommodation Costs for Work Stays
This provision allows for the deduction of costs for accommodation during weekly stays away from home as professional expenses, and the court determined that these costs should be the actual expenses incurred, not limited by a lump sum, particularly in distinguishing between married and single individuals.
VVGE.1985.86.Nr.47 · ow (Art. 28 Bst. c StG)
Deductible Education: Maintaining Position vs. Career Advancement
This provision allows the deduction of further training costs associated with practicing a profession for employed individuals.
VVGE.1987.88.Nr.46 · ow (Art. 28 Bst. b StG)
Taxpayer's Meal and Accommodation Expense Deductions
Cited as the basis for the deduction of additional costs for meals outside the home.
VVGE.1991.92.Nr.47 · ow (Art. 28 Bst. b StG)
Flat-Rate Meal Deduction Upheld, Individual Assessment Allowed
This provision regulates the deduction of additional costs for meals taken outside the place of residence as professional expenses.
VVGE.1991.92.Nr.48 · ow (Art. 28 Bst. c StG)
Accounting Diploma Not Deductible Continuing Education Expense
This provision is cited as the basis for deducting continuing education costs as professional expenses.
VVGE.1999.00.Nr.16 · ow (Art. 28 Abs. 1 Bst. e StG)
Costs of Learning a New Profession Not Tax-Deductible
This provision allows for the deduction of further training and retraining costs related to a profession, which was considered but ultimately found not applicable to the costs incurred by the taxpayer.
A 95 1 · lu (§ 28 Abs. 1 Ziff. 4 StG)
Tax Assessment Appeal: Child Vocational Training Deduction vs. Adult Son Support Deduction
This provision was the basis for granting the child deduction for the son B who was in vocational training (second education).
A 95 1 · lu (§ 28 Abs. 1 Ziff. 5 StG)
Tax Assessment Appeal: Child Vocational Training Deduction vs. Adult Son Support Deduction
This provision regarding the deduction for supported persons was explicitly cited in the reasoning leading to the denial of the deduction for the support provided to son C and his wife.
VPB Art--46--3 (Art. 28 LT)
Federal Office Approves Private Insurance Tariff Changes; Policyholders May Appeal
Cited for granting permits with derogations.
7W 23 49 7W 23 50 · lu (§ 28 Abs. 1 lit. b StG)
Tax Evasion Presumption in Interfamilial Rental Agreements Below Half Imputed Value
This article (defining the imputed rental value in Lucerne) is cited as the basis for the cantonal determination of the imputed rental value, which is then applied in the federal tax assessment context.
7W 23 49 7W 23 50 · lu (§ 28 Abs. 2 StG)
Tax Evasion Presumption in Interfamilial Rental Agreements Below Half Imputed Value
Cited to explain how the cantonal imputed rental value is calculated based on the average market rent.
3.RV.2022.80 · ag (§ 28 Abs. 1 lit. b StG)
Taxpayer Wins Appeal Over Discretionary Self-Employment Income Reassessment
Regulates the conditions for tax-neutral business restructuring, specifically regarding the continued taxation obligation in Switzerland and the transfer of values for income tax.