642.11
DBGLIFD
CH
CH
Art. 34 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
Art. 34 DBG
Nicht abziehbar sind die übrigen Kosten und Aufwendungen, insbesondere: a. die Aufwendungen für den Unterhalt des Steuerpflichtigen und seiner Familie sowie der durch die berufliche Stellung des Steuerpflichtigen bedingte Privataufwand; b. ... c. die Aufwendungen für Schuldentilgung; d. die Aufwendungen für die Anschaffung, Herstellung oder Wertvermehrung von Vermögensgegenständen; e. Einkommens-, Grundstückgewinn- und Vermögenssteuern von Bund, Kantonen und Gemeinden und gleichartige ausländische Steuern.
Gerichtsentscheide zu dieser Bestimmung (237)
A/4067/2023 · ge (art. 34 let. a LIFD)
Taxpayer Appeal on Childcare Expense and Debt Deduction Denials Rejected
The court used this article as part of the legal framework when deciding to reject the appeal concerning the deduction of child-minding costs.
7W 24 43 7W 24 44 · lu (Art. 34 lit. a DBG)
Taxpayer Loss Deduction Denied for Hobby Sailing Activity
Cited as the legal basis supporting the rule that losses associated with private leisure activities (liebhaberei) are not deductible, which influenced the final order regarding the non-deductibility of the claimed loss.
A/3209/2023 · ge (art. 34 let. d LIFD)
Tax Treatment of Bioclimatic Pergola Installation Cost
The court confirmed that the expenses incurred for the pergola construction represent non-deductible real estate investment costs (costs of acquisition, production or improvement of assets) under this article, upholding the taxation adjustments based on this provision.
80.2024.41 · ti (Art. 34 lett. a LIFD)
Taxpayer Appeal Regarding Disallowed Child Support Deduction Due to Foreign Agreement Non-Ratification
Cited in the reasoning section (2.3) regarding expenses not deductible when the family forms one economic unit, informing the context for the decision.
A/2845/2023 · ge (art. 34 let. a LIFD)
Taxpayers v. Cantonal Tax Administration: Deductibility of Holiday Camp and Language Course Fees
Although cited by the lower court to justify denying the deduction (as maintenance costs), the final order implicitly rejected this reasoning by admitting the deduction based on Art. 33 al. 3 LIFD.
80.2023.81 · ti (art. 34 lett. d LIFD)
Taxpayer Appeal Regarding Foreign Real Estate Valuation and Imputed Income
Cited to explain why interest on construction loans are generally not deductible as they are considered investment expenses.
604 2024 8 · fr (Art. 34 let. d LIFD)
Taxpayers v. Tax Authority: Retaining Wall vs. Deductible Maintenance Costs
This provision excludes costs for acquisition, production, or improvement of assets, which was used to argue against the deductibility of the questioned construction costs.
FI.2024.0077 · vd (art. 34 let. a in initio LIFD)
Taxpayer Appeal Regarding Deductions for Legal Fees and Travel Expenses for Co-owned Property
Cited to exclude deductions for consumption expenses or use of income, such as private maintenance costs.
FI.2024.0077 · vd (art. 34 let. d LIFD)
Taxpayer Appeal Regarding Deductions for Legal Fees and Travel Expenses for Co-owned Property
Cited to exclude investment expenses that increase the property's value from being deductible maintenance costs.
A/569/2024 · ge (art. 34 let. d LIFD)
Taxpayer v. Tax Authority Regarding Deductibility of Cellar Renovation Costs
This article defines non-deductible acquisition, production, or improvement costs, which the court relied upon in dismissing the appeal regarding the capital improvement nature of the works.
A/2845/2023 · ge (art. 34 let. a LIFD)
Tax Deduction for Thematic Camps and Courses
Cited in the dispositive to state that expenses deemed to be family maintenance costs are not deductible from taxable income.
80.2023.115 · ti (art. 34 lett. d LIFD)
Taxpayer v. Tax Authority: Property Expense Deduction for Maintenance vs. Improvement
Cited in the reasoning (consid. 2.3) as the basis for non-deductibility of improvement expenses.
80.2023.165 · ti (Art. 34 lett. e LIFD)
Taxpayers v. Tax Authority: Elevator Expense Deduction Dispute
Cited in the dispositive section (implied through the reference to Art. 33 lett. e LT and the context of the ruling) to deny the deduction for electricity consumption as a personal maintenance cost.
80.2023.62 · ti (art. 34 lett. e LIFD)
Taxability of Profit from Short-Term Real Estate Purchase Right Assignment
Cited to justify the non-deductibility of the real estate gains tax from the taxable income calculation.
TVR.2024.Nr.17 · tg (Art. 34 lit. d DBG)
Remediation Costs as Capital Expenditure vs. Deductible Expense
Cited in the context of costs that cannot be deducted from income as they are acquisition, construction, or value-increasing expenses.