642.11
DBGLIFD
CH
CH
Art. 167a Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Ablehnungsgründe
DBG; Fünfter Teil: Verfahrensrecht; Achter Titel: Bezug und Sicherung der Steuer; 4. Kapitel: Erlass der Steuer
Art. 167a DBG · Ablehnungsgründe
Der Steuererlass kann insbesondere dann ganz oder teilweise abgelehnt werden, wenn die steuerpflichtige Person: a. ihre Pflichten im Veranlagungsverfahren schwerwiegend oder wiederholt verletzt hat, sodass eine Beurteilung der finanziellen Situation in der betreffenden Steuerperiode nicht mehr möglich ist; b. ab der Steuerperiode, auf die sich das Erlassgesuch bezieht, trotz verfügbarer Mittel keine Rücklagen vorgenommen hat; c. im Zeitpunkt der Fälligkeit der Steuerforderung trotz verfügbarer Mittel keine Zahlungen geleistet hat; d. die mangelnde Leistungsfähigkeit durch freiwilligen Verzicht auf Einkommen oder Vermögen ohne wichtigen Grund, durch übersetzte Lebenshaltung oder dergleichen leichtsinnig oder grobfahrlässig herbeigeführt hat; e. während des Beurteilungszeitraums andere Gläubigerinnen oder Gläubiger bevorzugt behandelt hat.
Gerichtsentscheide zu dieser Bestimmung (89)
604 2024 98 · fr (Art. 167a let. b LIFD)
Taxpayer Appeal Regarding Refusal of Tax Remission Based on Subsequent Financial Hardship
Cited as a ground for justifying the refusal to grant the tax relief for direct federal tax.
604 2024 98 · fr (Art. 167a let. c LIFD)
Taxpayer Appeal Regarding Refusal of Tax Remission Based on Subsequent Financial Hardship
Cited as a ground for justifying the refusal to grant the tax relief for direct federal tax.
B.2024.185.B.2024.1 · sg (Art. 167a lit. b DBG)
Tax Remission Denial Due to Lack of Hardship Proof
Basis for the dismissal of the appeal concerning the exemption of direct federal taxes due to lack of proof of accumulated reserves.
VR2 2024 26 · gr (Art. 167a DBG)
Tax Remission Refusal Upheld Due to Insufficient Proof of Need
The court confirmed the rejection of the tax relief based on this article, noting the availability of funds and lack of timely payment/provisioning.
SB.2025.00003 · zh (Art. 167a DBG)
Tax Remission Denial for Business Failure-Induced Over-Indebtedness
This provision likely concerns a specific aspect of tax relief requirements that the court considered relevant for dismissing the appeal.
510.2024.38 · bl (Art. 167a lit. b DBG)
Taxpayer Denied Abatement Despite Illness Due to Sufficient 2021 Income
Used to deny the tax relief because the taxpayer did not make provisions despite having sufficient funds from the tax period in question.
510.2024.38 · bl (Art. 167a lit. c DBG)
Taxpayer Denied Abatement Despite Illness Due to Sufficient 2021 Income
Used to deny the tax relief because the taxpayer did not make payments at the due date despite having sufficient funds.
SB.2024.00103 · zh (Art. 167a lit. d DBG)
Refusal of Federal Tax Remission Upheld Due to Insufficient Financial Distress
This provision is implicitly the basis for the decision to reject the tax relief request concerning the existing assets.
SB.2024.00103 · zh (Art. 167a lit. e DBG)
Refusal of Federal Tax Remission Upheld Due to Insufficient Financial Distress
This provision is implicitly the basis for the decision to reject the tax relief request concerning the debtor's ability to pay through other means.
A/157/2023 · ge (art. 167a LIFD)
Tax Remission Refused for Self-Inflicted Financial Ruin Stemming from Investment Losses
Cited in the reasoning to establish grounds for refusing remission, although the final order rejects the appeal on other grounds.
604 2024 23 · fr (art. 167a LIFD)
Taxpayer Appeal for Remission of Income and Wealth Taxes Denied Due to Sufficient Means During Tax Years
This provision, referenced by Art. 213c LICD, lists grounds for refusing remission, which justifies the court's confirmation of the rejection based on the taxpayer's ability to form reserves (Art. 167a lit. b LIFD).
100 2024 29 · be (Art. 167a DBG)
Tax Abatement Denial for Failure to Cooperate
Cited in section 2.4 regarding the exclusion grounds for tax remission concerning the direct federal tax.
SB.2023.00127 · zh (Art. 167a DBG)
Tax Remission Refusal Appeal Upheld
This article is cited among the legal norms in the header which lists the provisions related to the case, although the dispositive itself is not fully provided, it is listed as relevant legal norm.
80.2021.243 · ti (Art. 167a lett. b LIFD)
Tax Amnesty Denial Upheld Despite Hardship Due to Lack of Prior Reserves
Used as the primary ground to deny the tax amnesty because the taxpayers did not establish reserves despite having the means during the tax periods in question.
604 2022 73 · fr (Art. 167a LIFD)
Father Denied Tax Remission Despite Child Support Obligations
This provision, cited in the reasoning (though not explicitly in the dispositive), is the basis for refusing remission due to failure to make reserves/payments, which was a key factor in upholding the rejection.