Art. 16 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG)

100 2018 228 · be (Art. 16 Abs. 1 DBG)

Taxation of Payment Received for Waiving Pre-emption Right

The payment was held to be a clean increase in net assets, which is covered by the general clause for taxable income under Direct Federal Tax.

VVGE.2011.13.Nr.46 · ow (Art. 16 DBG)

Bank Debt Waiver Taxable Income Based on Official Property Valuation

Basis for taxing income from a waiver of claims by a bank to a private client.

F1 24 106 · vs (art. 16 al. 3 LIFD)

Taxation of Compensation for Building Restriction Easement

Basis for concluding that the CHF 40,000 received constitutes a capital gain exempt from income tax, as the restriction constituted an essential diminution of the asset value.

B.2024.189.B.2024.1 · sg (Art. 16 Abs. 1 DBG)

Taxability of Compensation for Waiver of Liability Claims by Professional Athlete

This provision, embodying the net asset accretion theory, was cited as a general ground for taxing the income, supporting the core finding that the payment constituted taxable income.

80.2024.44 · ti (art. 16 cpv. 3 LIFD)

Taxability of Profit from Real Estate Purchase Option Cancellation

This provision is cited in the reasoning section to distinguish between taxable commercial capital gains and non-taxable private capital gains, establishing the legal framework for the verdict, although the final decision relies on qualifying the income as commercial income under Art. 16 ff. LIFD (implicitly via Art. 16, 17-23 LIFD, used to support the classification of the profit as 'reddito da attività lucrativa indipendente'). The final order accepts the appeal partially, reforming the taxable professional real estate trade profit.

80.2024.44 · ti (art. 16 e seguenti della LIFD)

Taxability of Profit from Real Estate Purchase Option Cancellation

This establishes the general rule for determining taxable income for individuals under the direct federal tax, which forms the basis for assessing the income from the professional real estate trade.

A/4314/2023 · ge (art. 16 al. 3 LIFD)

Taxpayer v. Tax Authority: Classification of Inherited Property Sale Gain

The outcome of the case hinges on the determination that the gain was not a tax-exempt capital gain from private assets.

80.2025.1 · ti (Art. 16 LIFD)

Taxpayer Appeal Against Assessment Based on Undocumented Income Sources

Cited in the reasoning section defining taxable income (total income principle), which supports the court's analysis of the alleged unstated income (donation).

100 2023 282 · be (Art. 16 Abs. 3 DBG)

Tax Court Upholds Reassessment of Capital Gain from Business Asset Sale

Cited to establish that capital gains from the disposal of private assets are tax-exempt.

A 2024 2 · zg (Art. 16 Abs. 1 DBG)

Cantonal and Federal Direct Taxes 2019: Imputed Salary and Undocumented Transfers Upheld

The court confirmed the addition of CHF 264,362 as income based on the general clause for income taxation.

SB.2025.00005 · zh (Art. 16 Abs. III DBG)

Federal Supreme Court Reassigns Lower Court Costs Following Successful Appeal

Used to order the reallocation of costs and compensation from the previous instances after the Federal Supreme Court granted the appeal.

F1 24 14 · vs (art. 16 al. 1 LIFD)

Taxpayer Appeal of Reassessment Including Undeclared Income and Fiduciary Claims

Used to confirm that the CHF 5000 annual payments constituted taxable income.

F1 24 14 · vs (art. 16 al. 2 LIFD)

Taxpayer Appeal of Reassessment Including Undeclared Income and Fiduciary Claims

Used to confirm that the value of the Mercedes-Benz vehicle constituted taxable income in kind.

F1 24 14 · vs (art. 16 al. 3 LIFD)

Taxpayer Appeal of Reassessment Including Undeclared Income and Fiduciary Claims

Used to frame the discussion on whether the B–SA share profit was a private capital gain (non-taxable).

F1 24 15 · vs (art. 16 al. 1 LIFD)

Tax Assessment Dispute Over Deemed Debt Forgiveness and Related Party Payments

Used as the general clause to confirm that the 10,000 CHF gain (abandon of debt) and the 5,000 CHF payment were taxable income.