642.11 DBGLIFD

CH

Art. 19 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Umstrukturierungen

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

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Art. 19 DBG · Umstrukturierungen

Stille Reserven einer Personenunternehmung (Einzelunternehmen, Personengesellschaft) werden bei Umstrukturierungen, insbesondere im Fall der Fusion, Spaltung oder Umwandlung, nicht besteuert, soweit die Steuerpflicht in der Schweiz fortbesteht und die bisher für die Einkommenssteuer massgeblichen Werte übernommen werden: a. bei der Übertragung von Vermögenswerten auf eine andere Personenunternehmung; b. bei der Übertragung eines Betriebs oder eines Teilbetriebs auf eine juristische Person; c. beim Austausch von Beteiligungs- oder Mitgliedschaftsrechten anlässlich von Umstrukturierungen im Sinne von Artikel 61 Absatz 1 oder von fusionsähnlichen Zusammenschlüssen.

Bei einer Umstrukturierung nach Absatz 1 Buchstabe b werden die übertragenen stillen Reserven im Verfahren nach den Artikeln 151–153 nachträglich besteuert, soweit während den der Umstrukturierung nachfolgenden fünf Jahren Beteiligungs- oder Mitgliedschaftsrechte zu einem über dem übertragenen steuerlichen Eigenkapital liegenden Preis veräussert werden; die juristische Person kann in diesem Fall entsprechende, als Gewinn versteuerte stille Reserven geltend machen.

Die Absätze 1 und 2 gelten sinngemäss für Unternehmen, die im Gesamthandverhältnis betrieben werden.

← Art. 18b DBG Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Gegenstand des Gesetzes Art. 20 DBG →

Gerichtsentscheide zu dieser Bestimmung (16)

AB.2020.00050 · zh (Art. 19 Abs. 1 lit. b DBG)

Social Insurance Contributions vs. Asset Management: Estoppel from Prior Tax Ruling

Mentioned extensively in the reasoning as the basis for the tax-neutral restructuring, which was key to determining the nature of the assets as business assets for the period in question.

AB.2020.00050 · zh (Art. 19 Abs. 2 DBG)

Social Insurance Contributions vs. Asset Management: Estoppel from Prior Tax Ruling

Cited regarding retention periods for tax restructuring, used as an analogy to support the five-year requirement for the sole proprietorship's existence.

3.RV.2019.44 · ag (Art. 19 Abs. 2 DBG)

Taxability of Hidden Reserves in Real Estate Transfer to Corporation

This provision was cited as being in alignment with § 28 Abs. 1 lit. b StG, allowing for the application of federal case law regarding the business requirement for tax-neutral restructurings.

FI.2018.0180 · vd (Art. 19 al. 2 LIFD)

Taxpayer Succession Agreement Precedes Share Sale, Voiding Latent Reserve Taxation

The court determined that the facts did not constitute an alienation ('aliénation') for the purposes of the blocking period specified in this article, leading to the annulment of the tax reassessment.

80.2017.87 · ti (Art. 19 cpv. 1 lett. a LIFD)

Taxpayer Appeal on Capital Gains from Partial Partnership Liquidation and Ancillary Debt Reclassification

Cited in the reasoning (section 1.3) when discussing the requirements for tax neutrality in corporate restructuring, which the court addressed in its partial acceptance of the appeal.

80.2016.237 · ti (Art. 19 cpv. 1 LIFD)

Tax Assessment Appeal on Undisclosed Cash and Deemed Income

Cited to establish the principle regarding the taxation of income from movable assets, specifically including cashable benefits, which justifies the tax imposition related to the 30% shareholding.

2016 · zh (Art. 19 Abs. 1 DBG)

Partnership to LLC Transfer Tax Neutrality Ruling

This provision concerning the tax neutrality of restructuring transfers was the main ground for granting the appeal (gutheissung der Beschwerde) by cancelling the tax reassessment.

II 2015 49 · sz (Art. 19 Abs. 1 Bst. b DBG)

Taxation of Real Estate Retained During Business Transfer to Corporation

Cited in the reasoning (Erw. 4.3) to establish the legal framework for the tax neutrality of restructuring, which served as the context for determining when privatization occurs.

80.2014.203 · ti (art. 19 cpv. 1 LIFD)

Tax Assessment Challenge: Partnership Liquidation and Corporate Restructuring Neutrality

The court requires the lower authority to verify whether the conditions for tax neutrality in case of corporate restructuring are met under this article.

A/2723/2009 · ge (art. 19 al. 2 LIFD)

Taxation of Latent Reserves Upon Share Sale Contract Date

This provision, along with Art. 4 al. 2 aLIPP-IV, determines the rule for taxing latent reserves upon the alienation of participation rights within five years.

SB.2012.00064 · zh (Art. 19 Abs. 1 DBG)

Taxation of Hidden Reserves in Post-Divorce Property Transfer

This provision was cited in the 'Rechtsnormen' section, indicating its relevance to the court's overall legal analysis leading to the final orders.

SB.2012.00064 · zh (Art. 19 Abs. 2 DBG)

Taxation of Hidden Reserves in Post-Divorce Property Transfer

This provision was cited in the 'Rechtsnormen' section, indicating its relevance to the court's overall legal analysis leading to the final orders.

80.2011.24 · ti (art. 19 cpv. 1 LIFD)

Shareholder Purchase of Parking Spaces: Disguised Profit Distribution Valuation

This provision was cited in the reasoning section (1.1) as the basis for taxing income from securities, including prestations évaluable en argent, which is the subject of the case, although it wasn't explicitly used in the dispositive orders 1-4.

80.2010.83 · ti (art. 19 cpv. 1 LIFD)

Taxpayer Challenge to Commission Addition as Concealed Profit Distribution

Cited in the reasoning leading to the rejection of the appeal, as it defines taxable income from movable assets for natural persons, particularly concerning dividends and similar payments.

80.2014.203 · ti (art. 19 cpv. 1 LIFD)

Taxpayer Challenges Reassessment of Capital Gains on Partnership Asset Transfer

The court requires the lower authority to re-examine the fulfillment of the conditions for tax neutrality based on this provision after acquiring the necessary documentation.