642.11 DBGLIFD

CH

Art. 37b Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Liquidationsgewinne

DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Zweiter Titel: Einkommenssteuer; 5. Kapitel: Steuerberechnung

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Art. 37b DBG · Liquidationsgewinne

Wird die selbstständige Erwerbstätigkeit nach dem vollendeten 55. Altersjahr oder wegen Unfähigkeit zur Weiterführung infolge Invalidität definitiv aufgegeben, so ist die Summe der in den letzten zwei Geschäftsjahren realisierten stillen Reserven getrennt vom übrigen Einkommen zu besteuern. Einkaufsbeiträge gemäss Artikel 33 Absatz 1 Buchstabe d sind abziehbar. Werden keine solchen Einkäufe vorgenommen, so wird die Steuer auf dem Betrag der realisierten stillen Reserven, für den der Steuerpflichtige die Zulässigkeit eines Einkaufs gemäss Artikel 33 Absatz 1 Buchstabe d nachweist, zu einem Fünftel der Tarife nach Artikel 36 berechnet. Für die Bestimmung des auf den Restbetrag der realisierten stillen Reserven anwendbaren Satzes ist ein Fünftel dieses Restbetrages massgebend, es wird aber in jedem Falle eine Steuer zu einem Satz von mindestens 2 Prozent erhoben.

Absatz 1 gilt auch für den überlebenden Ehegatten, die anderen Erben und die Vermächtnisnehmer, sofern sie das übernommene Unternehmen nicht fortführen; die steuerliche Abrechnung erfolgt spätestens fünf Kalenderjahre nach Ablauf des Todesjahres des Erblassers.

← Art. 37a DBG Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Gegenstand des Gesetzes Art. 38 DBG →

Gerichtsentscheide zu dieser Bestimmung (36)

A/2767/2024 · ge (art. 37b LIFD)

Tax Treatment of Real Estate Sale Gain by Independent Professional

The court confirmed the refusal to grant the tax benefit provided for under this article in order 2.

604 2023 63 · fr (Art. 37b LIFD)

Taxation of Capital Gain from Property Transfer to Private Assets

Substantive rule concerning the special taxation regime for latent reserves upon cessation of independent activity, mentioned in the context of the case but ultimately not resulting in deviation from the main finding on value.

A/3952/2023 · ge (art. 37b al. 1 LIFD)

Taxpayers' Claim for Preferential Taxation on Post-Relocation Capital Gains Denied

The main conclusion of the appeal regarding the privileged taxation of liquidation profit under this article was rejected.

A/2074/2023 · ge (art. 37b LIFD)

Taxpayers v. Tax Authorities: Challenge to Non-Privileged Taxation of Dissolved Business Provisions Upon Liquidation

Cited in the reasoning to explain the conditions for separate taxation of latent reserves upon cessation of activity, but not explicitly used in the final orders.

Nrn/66/2023/8/und/6 · sh (Art. 37b DBG)

Taxpayer's Intent in Asset Withdrawal During Liquidation

This provision is cited in the reasoning concerning the privileged taxation upon definitive cessation of self-employment.

A/1703/2023 · ge (art. 37b LIFD)

Taxpayer Liquidation Profit Rate Dispute

The appeal was rejected because the conditions for the tax relief provided by this article were not met.

CDP.2023.212 · ne (Art. 37b LIFD)

Taxpayer Loses Claim for Privileged Liquidation Rate on Real Estate Profit

This provision, concerning liquidation benefits, was central to the substantive dispute regarding the tax treatment of the profit realized.

ADM 2022 175 · ju (art. 37b al. 1 LIFD)

Retrospective Commissions and Liability Claims Taxable as Ordinary Income

Cited as the legal provision concerning the taxation of hidden reserves upon cessation of independent activity, which the court found not applicable in this case.

2022.10.19.vv.8 · bl (Art. 37b Abs. 1 DBG)

Tax Avoidance Scheme: Parent's "Gifted" Properties Classified as Business Assets

This provision deals with the privileged taxation of liquidation gains upon definitive cessation of self-employment after a certain age, which was a point of contention in the case.

FI.2021.0024 · vd (art. 37b LIFD)

Taxpayer Transformation of Partnership to Corporation and Asset Revaluation for Liquidation Profit Tax Treatment

The court confirmed the cantonal tax authority's decision, which admitted the liquidation profit treatment for the revaluation, implying the underlying application of Art. 37b LIFD regarding the privileged taxation of liquidation profits.

SB.2021.00116 · zh (Art. 37b DBG)

Taxpayer Accounting Method Shift and Economic Capacity Principle

Cited in the list of legal norms examined.

100 2021 152 · be (Art. 37b Abs. 1 DBG)

Tax Authority v. Appellant: Aggregation of Liquidation Gain and Pension Payments for Rate Determination

The court's decision is based on the intended purpose of the provision concerning the fictitious deduction when terminating self-employment, which implies aggregation with actual capital withdrawals.

63/2017/7 · sh (Art. 37b DBG)

Social Security Contributions on Full Liquidation Gain Versus Tax-Advantaged Fictitious Pension Purchases

The provision cited as having a different purpose in tax law (mitigating progression) compared to social insurance law, thus not being applicable for contribution calculation.

SB.2020.00018 · zh (Art. 37b DBG)

Cantonal Tax Competence for Favorably Taxed Liquidation Gain

This article regulates the privileged taxation of the liquidation gain, which was the subject of the dispute regarding taxing authority.

2020.06.10.vv.4 · bl (Art. 37b DBG)

Reduction in Harvest Provision Does Not Qualify for Privileged Liquidation Tax Treatment

The main legal provision discussed, determining whether privileged liquidation taxation applies.