642.11 DBGLIFD

CH

Art. 18 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Grundsatz

DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Zweiter Titel: Einkommenssteuer; 1. Kapitel: Steuerbare Einkünfte

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Art. 18 DBG · Grundsatz

Steuerbar sind alle Einkünfte aus einem Handels-, Industrie-, Gewerbe-, Land- und Forstwirtschaftsbetrieb, aus einem freien Beruf sowie aus jeder anderen selbständigen Erwerbstätigkeit.

Zu den Einkünften aus selbstständiger Erwerbstätigkeit zählen auch alle Kapitalgewinne aus Veräusserung, Verwertung oder buchmässiger Aufwertung von Geschäftsvermögen. Der Veräusserung gleichgestellt ist die Überführung von Geschäftsvermögen in das Privatvermögen oder in ausländische Betriebe oder Betriebsstätten. Als Geschäftsvermögen gelten alle Vermögenswerte, die ganz oder vorwiegend der selbstständigen Erwerbstätigkeit dienen; Gleiches gilt für Beteiligungen von mindestens 20 Prozent am Grund- oder Stammkapital einer Kapitalgesellschaft oder Genossenschaft, sofern der Eigentümer sie im Zeitpunkt des Erwerbs zum Geschäftsvermögen erklärt. Artikel 18 b bleibt vorbehalten.

Für Steuerpflichtige, die eine ordnungsgemässe Buchhaltung führen, gilt Artikel 58 sinngemäss.

Die Gewinne aus der Veräusserung von land- und forstwirtschaftlichen Grundstücken werden den steuerbaren Einkünften nur bis zur Höhe der Anlagekosten zugerechnet.

← Art. 17d DBG Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Gegenstand des Gesetzes Art. 18a DBG →

Gerichtsentscheide zu dieser Bestimmung (523)

SGSTA.2013.44 · so (Art. 18 Abs. 2 DBG)

Taxation of Capital Gains on Transfer of Agricultural Real Estate

Cited alongside § 24 Abs. 1 StG as the basis for classifying capital gains from the transfer of business assets to private assets as income from self-employment.

SB.2005.00069 · zh (Art. 18 DBG)

Architect's Share Sale Not Business Income

This article (likely referring to the cantonal implementation or equivalent provision for the purpose of the decision) forms the basis for determining the taxable income related to the sale of the participation.

SB.2003.00019 · zh (Art. 18 DBG)

Tax Assessment Appeal: Business Property Classification and Charitable Deduction Timing

Cited in the context of the main subject of the appeal regarding the classification of assets as business assets.

SB.2005.00069 · zh (Art. 18 DBG)

Architect's Real Estate Stake Sale Not Self-Employment Income

Cited as a legal basis for determining income from self-employment.

100 2024 190 · be (Art. 18 Abs. 4 DBG)

Taxation of Property Sale Proceeds Following Zoning Change

The appeal regarding the direct federal tax was dismissed because the sold property did not qualify as agricultural land under this provision at the time of sale.

7W 24 48 7W 24 49 · lu (Art. 18 Abs. 3 DBG)

Farmer Appeal on Retroactive Tax Assessment of Unbooked Expenses

This provision concerning the principle of materiality of commercial balance sheets was used implicitly as a basis for upholding the tax assessment.

A/4314/2023 · ge (art. 18 LIFD)

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

The court ruled that the profit realized was income from independent professional activity, which is taxable under this article.

100 2023 282 · be (Art. 18 Abs. 1 DBG)

Tax Court Upholds Reassessment of Capital Gain from Business Asset Sale

Cited to establish that capital gains from the disposal of business assets are subject to income tax as income from self-employment.

100 2023 282 · be (Art. 18 Abs. 2 DBG)

Tax Court Upholds Reassessment of Capital Gain from Business Asset Sale

Cited to define business assets (Geschäftsvermögen) for the purpose of income taxation.

100 2023 282 · be (Art. 18 Abs. 4 DBG)

Tax Court Upholds Reassessment of Capital Gain from Business Asset Sale

Cited to confirm that the taxation of capital gains from business assets, including real estate, is based on the market value, unless it concerns agricultural or forestry land.

SB.2025.00005 · zh (Art. 18 Abs. I 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.

SB.2025.00005 · zh (Art. 18 Abs. II 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. 18 al. 2 LIFD)

Taxpayer Appeal of Reassessment Including Undeclared Income and Fiduciary Claims

Used to establish that gains from the sale of B–SA shares are taxable if they arise from commercial fortune.

80.2023.155 · ti (Art. 18 cpv. 1 LIFD)

Taxpayer Appeal on Physiotherapy Practice Income Assessment Upheld Due to Disallowed Rental Costs, Depreciation, and Vehicle Expenses

Cited as general law applicable to taxable income from independent professional activity, though the ground for rejection is procedural/cost related.

80.2023.155 · ti (Art. 18 cpv. 2 LIFD)

Taxpayer Appeal on Physiotherapy Practice Income Assessment Upheld Due to Disallowed Rental Costs, Depreciation, and Vehicle Expenses

Cited in the reasoning section regarding the definition of business assets, but not explicitly in the final orders.