642.11 DBGLIFD

CH

Art. 32 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG)

DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Zweiter Titel: Einkommenssteuer; 3. Kapitel: Ermittlung des Reineinkommens

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Art. 32 DBG

Bei beweglichem Privatvermögen können die Kosten der Verwaltung durch Dritte und die weder rückforderbaren noch anrechenbaren ausländischen Quellensteuern abgezogen werden.

Bei Liegenschaften im Privatvermögen können die Unterhaltskosten, die Kosten der Instandstellung von neu erworbenen Liegenschaften, die Versicherungsprämien und die Kosten der Verwaltung durch Dritte abgezogen werden. Das EFD bestimmt, welche Investitionen, die dem Energiesparen und dem Umweltschutz dienen, den Unterhaltskosten gleichgestellt werden können. Den Unterhaltskosten gleichgestellt sind auch die Rückbaukosten im Hinblick auf den Ersatzneubau.

Investitionskosten nach Absatz 2 zweiter Satz und Rückbaukosten im Hinblick auf einen Ersatzneubau sind in den zwei nachfolgenden Steuerperioden abziehbar, soweit sie in der laufen den Steuerperiode, in welcher die Aufwendungen angefallen sind, steuerlich nicht vollständig berücksichtigt werden können.

Abziehbar sind ferner die Kosten denkmalpflegerischer Arbeiten, die der Steuerpflichtige aufgrund gesetzlicher Vorschriften, im Einvernehmen mit den Behörden oder auf deren Anordnung hin vorgenommen hat, soweit diese Arbeiten nicht subventioniert sind.

Der Steuerpflichtige kann für Grundstücke des Privatvermögens anstelle der tatsächlichen Kosten und Prämien einen Pauschalabzug geltend machen. Der Bundesrat regelt diesen Pauschalabzug.

← Art. 31 DBG Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Gegenstand des Gesetzes Art. 33 DBG →

Gerichtsentscheide zu dieser Bestimmung (298)

SGSTA.2015.20 · so (Art. 32 Abs. 2 DBG)

Renovation Costs as Deductible Maintenance Versus Capital Improvement

This provision regulates the deduction of maintenance costs for real estate in the federal direct tax law and is cited as a basis for the joint handling of the appeal and complaint regarding deductible costs.

I.1.2009.222 · sg (Art. 32 Abs. 2 DBG)

Taxpayer Deduction for Substantial Renovation Costs Upheld

This article governs the deductibility of maintenance costs and specifically addresses the equal treatment of investments for energy saving and environmental protection.

I.1.2009.222 · sg (Art. 32 Abs. 2 DBG)

Taxpayers v. Tax Authority: Renovation Deductions for Historic Home Energy Upgrades

This provision is the basis for allowing the deduction of 50% of expenses for energy-saving measures during the first five years after purchase, as established in the ruling that the extensive renovation did not equate to a new building.

SB.2007.00067 · zh (Art. 32 Abs. II DBG)

Tax Deductibility of Glass Extension Costs

This provision is cited in connection with the court's overall decision regarding tax law.

SGSTA.2000.112 · so (Art. 32 Abs. 3 DBG)

Taxpayers v. State and Federal Governments Regarding Wood Stove Energy Deduction

This article sets the prerequisite for federal tax deductions (energy saving or environmental protection), which ultimately led to the rejection of the appeal regarding direct federal tax.

A/4042/2024 · ge (art. 32 al. 2 LIFD)

Taxpayer Legal Fees for Construction Defects Not Deductible as Maintenance

Cited in the reasoning explaining the requirements for deducting maintenance costs, which is the central issue leading to the rejection of the appeal.

604 2024 160 · fr (Art. 32 Abs. 2 DBG)

Tax Assessment Appeal Dismissed: Property Maintenance Cost Deductibility Denied for Stove Installation and Cistern Maintenance

The core substantive provision governing deductible maintenance costs for federal tax, which justifies the dismissal of the appeal in order 1.

B.2025.14 · sg (Art. 32 DBG)

Appeal Dismissed Regarding Real Estate Gains Tax on Commission and Value-Increasing Expenditures

This provision was referenced in the reasoning as the federal equivalent when distinguishing between value-increasing expenditures and deductible maintenance costs.

A/1703/2024 · ge (art. 32 al. 2 LIFD)

Tax Assessment Appeal: Imputed Rental Value and Deductions for Newly Acquired Property

Cited in the reasoning that led to the decision regarding the deductibility of maintenance costs (though the actual ruling on costs relies on the procedural context).

A 2024 1 · zg (Art. 32 Abs. 2 DBG)

Taxpayer Property Maintenance Cost Deduction Dispute

Cited as the relevant provision for the deductibility of property maintenance costs, even though the deduction was ultimately denied for the year claimed.

A/1098/2024 · ge (art. 32 al. 2 LIFD)

Taxpayer Appeal Regarding Family Allowance and Renovation Cost Deductions

Cited in the reasoning to support the deductibility of maintenance and renovation costs for property.

SB.2024.00017 · zh (Art. 32 Abs. II DBG)

Tax Assessment Upheld: Maintenance Costs, Interest Swaps, and Rental Income Discrepancies

This provision relates to the disallowance of the SWAP interest payments as debt interest, which forms part of the overall dismissal.

604 2024 21 · fr (art. 32 al. 2 LIFD)

Taxpayer v. Tax Authority: Deductibility of Maintenance Costs for Newly Acquired Property

Cited in the reasoning leading to the admission of the appeal for federal direct tax, regarding the deductibility of maintenance costs.

80.2024.1 · ti (art. 32 cpv. 2 LIFD)

Taxpayer v. Tax Authority: Deductibility of Renovation Expenses and Standard of Review

Cited in the reasoning section to establish the general right to deduct maintenance expenses, which underpins the decision to annul the prior ruling that denied these deductions based on outdated jurisprudence.

A/3276/2023 · ge (art. 32 al. 2 LIFD)

Taxpayer Appeal Dismissed Over Disallowed Deductions for Debt, Fees, and Maintenance Costs

Cited in the reasoning concerning the deductibility of maintenance costs for private real estate income.