642.11
DBGLIFD
CH
CH
Art. 21 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG)
DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Zweiter Titel: Einkommenssteuer; 1. Kapitel: Steuerbare Einkünfte
Art. 21 DBG
Steuerbar sind die Erträge aus unbeweglichem Vermögen, insbesondere: a. alle Einkünfte aus Vermietung, Verpachtung, Nutzniessung oder sonstiger Nutzung; b. der Mietwert von Liegenschaften oder Liegenschaftsteilen, die dem Steuerpflichtigen aufgrund von Eigentum oder eines unentgeltlichen Nutzungsrechts für den Eigengebrauch zur Verfügung stehen; c. Einkünfte aus Baurechtsverträgen; d. Einkünfte aus der Ausbeutung von Kies, Sand und anderen Bestandteilen des Bodens.
Die Festsetzung des Eigenmietwertes erfolgt unter Berücksichtigung der ortsüblichen Verhältnisse und der tatsächlichen Nutzung der am Wohnsitz selbstbewohnten Liegenschaft.
Gerichtsentscheide zu dieser Bestimmung (217)
BGE 151 II 427 (Art. 21 Abs. 2 DBG)
Underutilization deduction for owner-occupied home denied after voluntary acquisition of sole ownership through divorce settlement; no hardship case established.
Main ground for granting the appeal: the court held that the underutilization deduction was not justified under this provision because the taxpayer voluntarily acquired sole ownership, so the space reserve was within his influence and no hardship case existed.
SB.2003.00019 · zh (Art. 21 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.
A/2005/2024 · ge (art. 21 al. 1 let. b LIFD)
Co-Owner Taxation of Imputed Rental Value
Substantive legal basis used to confirm the taxability of the property's rental value on the co-owner despite non-occupancy.
SB.2025.00019 · zh (Art. 21 Abs. I lit. b DBG)
Imputed Rental Value Tax on Uninhabited Property
Cited as the basis for taxing the rental value of properties available for personal use.
80.2024.129 · ti (art. 21 cpv. 1 lett. b LIFD)
Taxpayer Challenge to Imputed Rental Value and Dependent Deduction
Cited in the reasoning section to establish the legal basis for taxing the rental value of owner-occupied property.
80.2024.129 · ti (art. 21 cpv. 2 LIFD)
Taxpayer Challenge to Imputed Rental Value and Dependent Deduction
Cited in the reasoning section to explain how the rental value is determined, particularly concerning local conditions.
A/3147/2024 · ge (art. 21 al. 1 let. b LIFD)
Tax Assessment Dispute Over Rental Value and Family Charge Deductions
This provision defines the taxable rental value of property the owner reserves the right to use, which justified the rejection of the appeal on this point.
7W 23 49 7W 23 50 · lu (Art. 21 Abs. 1 lit. a DBG)
Tax Evasion Presumption in Interfamilial Rental Agreements Below Half Imputed Value
This article (concerning taxation of income from rental) is referenced in the context of the general rule of Ist-Besteuerung that is superseded by the established practice regarding preferential rents among relatives.
7W 23 49 7W 23 50 · lu (Art. 21 Abs. 1 lit. b DBG)
Tax Evasion Presumption in Interfamilial Rental Agreements Below Half Imputed Value
This article (concerning the taxation of the imputed rental value for owner-occupied property) forms the basis for substituting the actual rent received with the imputed rental value due to the presumption of tax evasion.
A/1703/2024 · ge (art. 21 al. 1 let. a LIFD)
Tax Assessment Appeal: Imputed Rental Value and Deductions for Newly Acquired Property
Cited in the reasoning regarding the taxation of rental income as property income.
A/1098/2024 · ge (art. 21 alinéa 1 LIFD)
Taxpayer Appeal Regarding Family Allowance and Renovation Cost Deductions
Cited in the reasoning concerning the classification of usufruct income as real estate returns.
SB.2024.00017 · zh (Art. 21 Abs. I lit. b DBG)
Tax Assessment Upheld: Maintenance Costs, Interest Swaps, and Rental Income Discrepancies
This provision relates to the disallowed deductions (maintenance costs and rental income treatment), which contributes to the overall decision.
100 2023 357 · be (Art. 21 Abs. 1 Bst. b DBG)
Taxpayers v. Tax Administration: Imputed Rental Value Assessment Challenge
Cited as the basis for taxing the rental value of property made available for self-use (for direct federal tax).
100 2023 445 · be (Art. 21 Abs. 1 Bst. b DBG)
Taxpayers v. Canton Regarding Extraordinary Property Reassessment Threshold
Cited in the reasoning section defining the taxable imputed rental value ('Eigenmietwert') for direct federal tax.
A/959/2024 · ge (art. 21 al. 1 let. b LIFD)
Taxpayer Challenge to Fortune and Property Tax Liability Based on Right of Use
Cited in the reasoning to determine that the rental value is taxable for the right of habitation holder.