642.11
DBGLIFD
CH
CH
Art. 29 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Rückstellungen
DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Zweiter Titel: Einkommenssteuer; 3. Kapitel: Ermittlung des Reineinkommens
Art. 29 DBG · Rückstellungen
Rückstellungen zu Lasten der Erfolgsrechnung sind zulässig für: a. im Geschäftsjahr bestehende Verpflichtungen, deren Höhe noch unbestimmt ist; b. Verlustrisiken, die mit Aktiven des Umlaufvermögens, insbesondere mit Waren und Debitoren, verbunden sind; c. andere unmittelbar drohende Verlustrisiken, die im Geschäftsjahr bestehen; d. künftige Forschungs- und Entwicklungsaufträge an Dritte bis zu 10 Prozent des steuerbaren Geschäftsertrages, insgesamt jedoch höchstens bis zu 1 Million Franken.
Bisherige Rückstellungen werden dem steuerbaren Geschäftsertrag zugerechnet, soweit sie nicht mehr begründet sind.
Gerichtsentscheide zu dieser Bestimmung (43)
A/3215/2023 · ge (Art. 29 al. 1 let. b et c LIFD)
Real Estate Developer Tax Deduction Appeal Rejection
Cited in the reasoning section when discussing the requirements for justifying a provision, which was central to the appeal regarding the provision's dissolution.
A/3215/2023 · ge (Art. 29 al. 2 LIFD)
Real Estate Developer Tax Deduction Appeal Rejection
Cited in the reasoning section when discussing the requirement to add back provisions that are no longer justified to the taxable commercial income.
F1 24 14 · vs (art. 29 al. 1 let. a LIFD)
Taxpayer Appeal of Reassessment Including Undeclared Income and Fiduciary Claims
Used as the basis for calculating an official provision for AVS contributions on the income increases.
80.2023.155 · ti (Art. 29 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.
A/3215/2023 · ge (Art. 29 al. 1 LIFD)
Taxpayers v. Tax Authority: Real Estate Financing Deduction Dispute
Cited in defining the conditions for constituting provisions, which relates to the point where the appeal was rejected (regarding the provision).
A/3215/2023 · ge (Art. 29 al. 2 LIFD)
Taxpayers v. Tax Authority: Real Estate Financing Deduction Dispute
Cited as the basis for the tax authority dissolving the provision when it was no longer justified, leading to the rejection of the appeal on this point.
A/4436/2022 · ge (Art. 29 al. 1 let. a LIFD)
Taxpayer Appeal of Tax Evasion Assessment and Penalties
Provision for AVS contributions was admitted to decrease the taxable income.
SB.2023.00028 · zh (Art. 29 Abs. I lit. a DBG)
Tax Deductibility of Value Fluctuation Reserves
This provision of the Direct Federal Tax Law addresses the deduction for business expenses and income determination, relevant to the reserve treatment.
80.2021.23 · ti (art. 29 LIFD)
Taxpayer Challenge to Independent Business Income Assessment Based on Home Office Rent Calculation
Cited regarding the deductibility of amortizations and provisions.
A/759/2021 · ge (art. 29 LIFD)
Taxpayer v. Tax Authority on Dissolution of Risk Provision and Penalties
Cited in the reasoning to establish the rules on provisions that can be constituted, which is the core subject of the dispute regarding the dissolution of the provision.
SGSTA.2020.44 · so (Art. 29 Abs. 2 DBG)
Taxpayer Appeal Regarding Disallowed Property Sale Provision
Cited in the reasoning (E. 3.2) to support the decision to dissolve provisions in the absence of proof, thus affecting the final assessment.
SB.2019.00096 · zh (Art. 29 Abs. I DBG)
Tax Provision for Future Rent Reversal
This provision is cited in the dispositive orders regarding the tax assessment for 2017.
B.2018.19.B.2018.20 · sg (Art. 40 Abs. 2 lit. a StG, Art. 27 Abs. 1 und 2 lit. a in Verbindung mit Art. 29 Abs. 1 lit. b und c DBG)
Taxpayers Appeal Against Upward Adjustments on Income and Assets Upheld
These articles concern the deductibility of expenses for inventory valuation adjustments, relevant to the inventory dispute.
B.2018.19.B.2018.20 · sg (Art. 41 Abs. 1 lit. b StG, Art. 29 Abs. 1 DBG sinngemäss)
Taxpayers Appeal Against Upward Adjustments on Income and Assets Upheld
These articles concern the business justification requirement for valuation adjustments (Wertberichtigungen), relevant to the VAT credit dispute.
B.2018.21.B.2018.22 · sg (Art. 29 Abs. 1 DBG)
Partner Tax Assessment Appeal Dismissed Over International Transaction Evidentiary Failures
Cited in relation to the requirements for the deductibility of value adjustments.