642.11
DBGLIFD
CH
CH
Art. 35 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG)
DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Zweiter Titel: Einkommenssteuer; 4. Kapitel: Sozialabzüge
Art. 35 DBG
Vom Einkommen werden abgezogen: a. 6800 Franken für jedes minderjährige oder in der beruflichen oder schulischen Ausbildung stehende Kind, für dessen Unterhalt die steuerpflichtige Person sorgt; werden die Eltern getrennt besteuert, so wird der Kinderabzug hälftig aufgeteilt, wenn das Kind unter gemeinsamer elterlicher Sorge steht und keine Unterhaltsbeiträge nach Artikel 33 Absatz 1 Buchstabe c für das Kind geltend gemacht werden; b. 6800 Franken für jede erwerbsunfähige oder beschränkt erwerbsfähige Person, zu deren Unterhalt die steuerpflichtige Person mindestens in der Höhe des Abzugs beiträgt; der Abzug kann nicht beansprucht werden für den Ehegatten und für Kinder, für die ein Abzug nach Buchstabe a gewährt wird; c. 2800 Franken für Ehepaare, die in rechtlich und tatsächlich ungetrennter Ehe leben.
Die Sozialabzüge werden nach den Verhältnissen am Ende der Steuerperiode (Art. 40) oder der Steuerpflicht festgesetzt.
Bei teilweiser Steuerpflicht werden die Sozialabzüge anteilsmässig gewährt.
Gerichtsentscheide zu dieser Bestimmung (146)
VVGE.2005.06.Nr.37 · ow (Art. 35 Abs. 1 Bst. a DBG)
Initial Training for Tax Deduction Purposes, Parent Support Requirement Denied
This provision is discussed in relation to the concept of vocational training and its applicability to the child's education, but the final decision rests on the cantonal law (StG).
I.1.2024.176.177 · sg (Art. 35 Abs. 1 lit. a DBG)
Taxation of Supplementary Child's Disability Pension and Entitlement to Tax Deduction for Primary Pensioner
Cited as the basis for granting the child deduction (Kinderabzug) in the federal direct tax matter, leading to the partial granting of the appeal.
F1 24 117 · vs (art. 35 al. 1 let. a LIFD)
Taxpayer Deduction for Wealthy Adult Children
The appeal concerning direct federal tax was rejected based on the court's interpretation of this provision regarding deductions for children.
A/3653/2023 · ge (art. 35 al. 1 let. b LIFD)
Taxpayer Eligibility for Family Maintenance Deductions for Elderly Parents
This provision determines the deduction for dependent persons incapable of earning a living, which the court ruled admissible for the parents.
80.2024.73 · ti (art. 35 cpv. 1 lett. b LIFD)
Taxpayer Deduction for Disabled Son Denied Due to Income Exceeding Self-Support Threshold
This provision governs the allowance for supporting a dependent person for direct federal tax purposes, which was the subject of the appeal that was ultimately rejected.
A/2200/2024 · ge (art. 35 al. 1 let. a LIFD)
Taxpayer Denied Family Deduction Due to Heir's Asset Threshold on Year-End Date
This provision sets the conditions for deducting CHF 6,500 for each child for direct federal tax, which was central to the denial of the deduction.
A/2200/2024 · ge (art. 35 al. 2 LIFD)
Taxpayer Denied Family Deduction Due to Heir's Asset Threshold on Year-End Date
This provision dictates that social deductions are fixed based on the situation at the end of the tax period, which was the basis for rejecting the appeal regarding direct federal tax.
A/3147/2024 · ge (art. 35 al. 1 LIFD)
Tax Assessment Dispute Over Rental Value and Family Charge Deductions
This provision sets the amount deductible for support provided to incapable persons, used to refuse the claim for parents due to insufficient proof of payment.
7W 23 68 7W 23 69 · lu (Art. 35 Abs. 1 lit. a DBG)
Child Deduction Eligibility Based on Support Threshold for Children Abroad
The appeal regarding the federal tax deduction was rejected based on this article because the support payments did not meet the minimum threshold required by established case law.
100 2024 210 · be (Art. 35 Abs. 1 Bst. b DBG)
Tax Appeal Dismissal Regarding Additional Support Costs for Mother's Care
The court determined that the prerequisite for the support deduction (Unterstützungsabzug) was not met, leading to its denial.
F1 24 91 · vs (Art. 35 Abs. 1 lit. a DBG)
Taxpayer v. Cantonal Tax Authority (Income and Wealth Tax Assessment Appeal)
Basis for granting the child deduction for the tax years 2013 and 2014.
A/1598/2024 · ge (Art. 35 al. 1 let. a LIFD)
Taxpayer Challenge to Supplementary Withholding Tax Assessments Regarding Dependent Child Deductions
Cited as the legal basis for granting a full family deduction for the 2022 tax assessment year.
A/3562/2023 · ge (Art. 35 al. 1 let. b LIFD)
Taxpayer Deduction for Support of Foreign Domiciled Father
This provision establishes the maximum deduction amount for supporting a person incapable of gainful employment for the purposes of direct federal tax.
A/3653/2023 · ge (Art. 35 al. 1 let. b LIFD)
Child-Care Deduction and Loss of Family Dependency Exceeding Threshold
The court used this provision to exclude the deduction for dependent relatives (parents) due to their income from childcare payments.
A/1658/2023 · ge (art. 35 al. 1 let. b LIFD)
Taxpayer Appeal on Dependency Deductions and Business Expenses
Used to grant the deduction for the major daughter in the context of the appeal being partially admitted for direct federal tax.