Art. 41 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)

VPB 2007-01-03 (Art. 41 LT)

Telecommunications Number Revocation Due to Non-Payment of Fees

Cited for the obligation to place the number out of service.

7W 24 43 7W 24 44 · lu (§ 41 lit. a StG)

Taxpayer Loss Deduction Denied for Hobby Sailing Activity

Cited as the legal basis supporting the rule that losses associated with private leisure activities (liebhaberei) are not deductible, which influenced the final order regarding the non-deductibility of the claimed loss.

I.1.2025.22 · sg (Art. 41 Abs. 1 lit. c StG)

Taxpayer v. Tax Authority: Deductibility of Provisions for Business Expenses

This provision establishes the conditions for recognizing provisions as deductible, which the court used to deny the deductibility of the provisions for the X-ray machine replacement, software update, and renovation.

3.RV.2024.36 · ag (§ 41 StG)

Tax Appeal: Private Car Use and Representation Expenses Reduced

Limits the deductibility of expenses that are for private purposes.

ST.2023.208 · zh (Art. 41 StG)

Taxpayer Challenge to Supplementary Wealth Tax on Leased Agricultural Property

The appeal was dismissed because a permanent misuse (Zweckentfremdung) of the agricultural property was established, triggering the supplementary wealth tax.

3.RV.2023.101 · ag (§ 41 lit. d StG)

Deductibility of Asset Manager's Administrative Fee

This provision defines non-deductible expenses related to the acquisition, production, or increase in value of assets.

3.RV.2022.23 · ag (§ 41 StG)

Taxpayer's Appeal on Representation Expenses Partially Granted

This provision marks the limit of deductibility for business expenses, specifying that they cease to be deductible when they are for private purposes, are subject to capitalization, or involve debt repayment, which is relevant for distinguishing between business and private expenses.

3.RV.2022.4 · ag (§ 41 StG)

Taxpayer Appeal Dismissed: Deductions Disallowed for Lack of Evidence

Cited in relation to the limits of deductibility of expenses, specifically mentioning private expenses, activatable expenses, and debt repayment.

3.RV.2022.10 · ag (§ 41 Abs. 1 lit. a StG)

Taxpayer Appeals Child Support and Educational Expense Deductions

Used to disallow deductions for car expenses and insurance premiums.

3.RV.2022.10 · ag (§ 41 Abs. 1 lit. b StG)

Taxpayer Appeals Child Support and Educational Expense Deductions

Used to dismiss the claim for deduction of education costs.

3.RV.2022.10 · ag (§ 41 Abs. 1 lit. d StG)

Taxpayer Appeals Child Support and Educational Expense Deductions

Used to disallow the deduction for the purchase of a car.

42.2023.24 · ti (art. 41 cpv. 1 LT)

Social Assistance Property Sale Obligation Upheld Despite Procedural Flaw in Reissuance of Order

Cited in reasoning regarding the taxability of all movable and immovable assets, referenced by Laps.

A 2023 20 · gr (Art. 41 Abs. 1 lit. a StG)

Capital Gains Tax on Sale of Parking Spaces: Acquisition Cost Dispute

Cited in the reasoning section to confirm that gains from the alienation of private property are subject to the capital gains tax under cantonal law.

3.RV.2021.156 · ag (§ 41 Abs. 1 lit. d StG)

Property Alterations Not Deductible as Maintenance

Cited to exclude costs for acquisition, construction, or value increase of assets.

3.RV.2021.27 · ag (§ 41 StG)

Taxpayers Fail to Prove Business Exclusivity of Horse and Car Expenses

Cited to explain the limits of deductibility of business expenses, particularly regarding private use.