642.11 DBGLIFD

CH

Art. 33a Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Freiwillige Leistungen

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

Originalquelle öffnen Gesamter Erlass (240 Artikel) Maschinenlesbares Markdown (.md)

Art. 33a DBG · Freiwillige Leistungen

Von den Einkünften abgezogen werden auch die freiwilligen Leistungen von Geld und übrigen Vermögenswerten an juristische Personen mit Sitz in der Schweiz, die im Hinblick auf ihre öffentlichen oder gemeinnützigen Zwecke von der Steuerpflicht befreit sind (Art. 56 Bst. g), wenn diese Leistungen im Steuerjahr 100 Franken erreichen und insgesamt 20 Prozent der um die Aufwendungen (Art. 26–33) verminderten Einkünfte nicht übersteigen. Im gleichen Umfang abzugsfähig sind entsprechende freiwillige Leistungen an Bund, Kantone, Gemeinden und deren Anstalten (Art. 56 Bst. a–c).

← Art. 33 DBG Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Gegenstand des Gesetzes Art. 34 DBG →

Gerichtsentscheide zu dieser Bestimmung (19)

SB.2024.00044 · zh (Art. 33a DBG)

Taxpayer Challenge to Proportional Allocation of Deductions for Foreign Income

Cited in the list of legal norms, relevant to the subject matter of the appeal concerning deductions.

100 2022 407 · be (Art. 33a DBG)

Foundation Tax Exemption Revocation for Commercial Activity

Cited to explain that the tax exemption also impacts the deductibility of donations by donors.

80.2023.34 · ti (art. 33a LIFD)

Taxpayer Appeal on Rental Deduction and Charitable Donations

This provision governs the deductibility of voluntary payments to non-profit organizations, which was used to decide on the allowance for donations.

VD.2021.199 · bs (Art. 33a DBG)

Taxpayer Appeal on International Deduction Apportionment

Cited as the provision governing the deduction for gifts, which was deemed a general deduction requiring apportionment.

A/2067/2016 · ge (art. 33a LIFD)

Taxpayer Burden of Proof for Voluntary Donation Deductions

Substantive tax law provision concerning the deduction of donations for direct federal tax purposes, relevant to the overall correction of tax assessments.

80.2017.165 · ti (art. 33a LIFD)

Taxpayer Deduction of Charitable Donations and Inter-Cantonal Recognition of Tax-Exempt Status

This article, along with Art. 32c cpv. 1 LT, establishes the criteria for the deductibility of voluntary donations, which was the central issue decided in the partial acceptance of the appeal.

SGSTA.2016.97 · so (Art. 33a DBG)

Taxpayer Donation Deductibility and Inter-Canton Tax Exemption Status Determination

Cited in the reasoning to define the prerequisites for deducting voluntary payments to tax-exempt entities under federal law.

I.1.2014.165.166 · sg (Art. 33a DBG)

Taxation of Liechtenstein Social Security Pension and Undocumented Charitable Donations

This article governs the deductibility of voluntary contributions for federal tax, the scope of which was upheld in the final order dismissing the complaint.

I.1.2014.165.166 · sg (Art. 33a DBG)

Taxation of Foreign Social Security Pension and Deductibility of Unsubstantiated Donations

This article governs the deductibility of voluntary contributions for federal tax, which was the basis for the court's decision on the amount allowed for donations.

604 2013 30 · fr (Art. 33a DBG)

Taxpayer Deduction for Capital Contribution to Charitable Foundation Upheld

The appeal concerning direct federal tax was granted based on this article, allowing the deduction for voluntary contributions.

80.2010.124 · ti (art. 33a LIFD)

Taxpayer Deduction for Volunteer Out-of-Pocket Expenses

Cited in the dispositive order § as the federal basis for allowing the deduction of the voluntary contribution up to 20% of income.

I.1.2011.23 · sg (Art. 33a DBG)

Taxpayer v. Tax Authority (2009 Voluntary Payments Deduction)

This article sets the primary legal requirement for the deduction of voluntary contributions, which was central to the court's decision to reject the appeal.

I.1.2011.23 · sg (Art. 33a DBG)

Voluntary Church Payment Deduction Limited to Charitable Tax Exemption Status

This article establishes the condition for deducting voluntary contributions based on the recipient's tax exemption due to public or charitable purposes, which forms the basis for rejecting the appeal.

2010 · zh (Art. 33a DBG)

Taxpayer Deduction for School Fees Based on Unlawful Precedent

This provision (concerning deductible voluntary contributions) is implicitly affected by the partial granting of the appeal based on the principle of equal treatment in error.

810.2009.21 · bl (Art. 33a DBG)

Deductibility of Private School Contributions Hinges on Exceeding Fees

Specifies the conditions under which voluntary payments to legal entities are deductible from income, which is central to the case's dispute over the nature of the payment.