642.11
DBGLIFD
CH
CH
Art. 28 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Abschreibungen
DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Zweiter Titel: Einkommenssteuer; 3. Kapitel: Ermittlung des Reineinkommens
Art. 28 DBG · Abschreibungen
Geschäftsmässig begründete Abschreibungen von Aktiven sind zulässig, soweit sie buchmässig oder, bei vereinfachter Buchführung nach Artikel 957 Absatz 2 OR , in besonderen Abschreibungstabellen ausgewiesen sind.
In der Regel werden die Abschreibungen nach dem tatsächlichen Wert der einzelnen Vermögensteile berechnet oder nach ihrer voraussichtlichen Gebrauchsdauer angemessen verteilt.
Abschreibungen auf Aktiven, die zum Ausgleich von Verlusten aufgewertet wurden, können nur vorgenommen werden, wenn die Aufwertungen handelsrechtlich zulässig waren und die Verluste im Zeitpunkt der Abschreibung nach Artikel 31 Absatz 1 verrechenbar gewesen wären.
Gerichtsentscheide zu dieser Bestimmung (21)
VVGE.2009.10.Nr.27 · ow (Art. 28 DBG)
Real Estate Dealer Denied Extraordinary Depreciation Due to Insufficient Proof
Cited as the legal basis for depreciation of business assets, which is a central point of contention in the case.
SB.2006.00007 · zh (Art. 28 DBG)
Property Tax Loss Offsetting for Non-Cantonal Dealers
This article from the Federal Direct Tax Act is cited in connection with the substantive issue of taxation.
A/97/2024 · ge (art. 28 al. 1 LIFD)
Taxpayer Amortization Deduction Disallowed Due to Fiscal Periodicity
Cited alongside Cantonal law in the reasoning section that justifies the main ground for rejecting the deduction for the tax year 2021.
DB.2024.79 · zh (Art. 28 Abs. 1 DBG)
Taxpayer Share Depreciation Disallowed Due to Lack of Causal Link to Investor Negotiation Failure
Basis for allowing a partial depreciation deduction on the participation in J AG because the full depreciation was not business justified.
80.2023.155 · ti (Art. 28 LIFD)
Taxpayer Appeal on Physiotherapy Practice Income Assessment Upheld Due to Disallowed Rental Costs, Depreciation, and Vehicle Expenses
Cited in the reasoning section regarding amortisation and provisions, but not explicitly in the final orders.
80.2023.155 · ti (Art. 28 cpv. 1 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 admissibility of asset depreciation, but not explicitly in the final orders.
80.2023.155 · ti (Art. 28 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 calculation of depreciation, but not explicitly in the final orders.
A/97/2024 · ge (art. 28 al. 1 LIFD)
Taxation of Relocated Individuals: Deduction of Prior Foreign Losses and Depreciation
Cited in relation to the deduction of depreciations for assets used for professional purposes when analyzing the amortization claim for 2021.
80.2021.23 · ti (art. 28 LIFD)
Taxpayer Challenge to Independent Business Income Assessment Based on Home Office Rent Calculation
Cited regarding the deductibility of amortizations and provisions.
B.2018.157.B.2018.1 · sg (Art. 28 DBG)
Taxpayer Depreciation Deduction on Investment Properties Denied
This article is cited in the reasoning that leads to the dismissal of the appeal regarding Direct Federal Tax.
B.2018.157.B.2018.158 · sg (Art. 28 DBG)
Federal Tax Depreciation on Investment Properties of Property Dealer
This article, along with others, was the substantive basis for dismissing the appeal regarding the direct federal tax because the depreciation was not allowed.
B.2018.157.B.2018.1 · sg (Art. 28 DBG)
Commercial Property Dealer Depreciation Denial for Private Asset Management Real Estate
This provision is cited in the reasoning leading to the dismissal of the appeal regarding the Direct Federal Tax.
SGSTA.2018.27 · so (Art. 28 Abs. 1 DBG)
Taxpayers Appeal Self-Employment Income Adjustment and Disallowed Deductions
Cited in the reasoning section regarding the deductibility of depreciations based on accounting records or tables for direct federal tax.
SGSTA.2017.56 · so (Art. 28 Abs. 1 DBG)
Taxpayers Appeal Disallowance of Depreciation on Investment and Circulating Assets
Cited in the reasoning as the rule requiring depreciation to be shown in accounting records or special depreciation tables.
604 2015 37 · fr (Art. 28 Abs. 1 in Verbindung mit Art. 27 Abs. 2 Bst. a DBG)
Taxpayer Maintenance Cost Deduction Dispute
Cited to establish the deductibility of depreciation for business assets.