642.11
DBGLIFD
CH
CH
Art. 41 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Bemessung des Einkommens
DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Dritter Titel: Zeitliche Bemessung
Art. 41 DBG · Bemessung des Einkommens
Das steuerbare Einkommen bemisst sich nach den Einkünften in der Steuerperiode.
Für die Ermittlung des Einkommens aus selbstständiger Erwerbstätigkeit ist das Ergebnis des in der Steuerperiode abgeschlossenen Geschäftsjahres massgebend.
Steuerpflichtige mit selbstständiger Erwerbstätigkeit müssen in jeder Steuerperiode einen Geschäftsabschluss erstellen.
Gerichtsentscheide zu dieser Bestimmung (19)
SR.2024.00030 · zh (Art. 41 Abs. 1 DBG)
Taxpayer Not Liable for Tax Evasion on Employment Income and Asset Sale Gains
Cited as the basis for determining taxable income based on income within the tax period.
FI.2024.0150 · vd (art. 41 al. 1 LIFD)
Taxation of Retroactive Lump-Sum Disability Payment Reimbursed to Social Assistance Office
Cited in the reasoning section regarding which income is determined for the fiscal period.
SB.2024.00077 · zh (Art. 41 Abs. I DBG)
Child Benefit Repayment Not Retroactively Deductible
This provision is cited concerning the principle of periodicity in taxation.
CDP.2023.268 · ne (Art. 41 al. 1 LIFD)
Pension Lump-Sum Taxation in Year of Receipt Upheld
This article, concerning the determination of taxable income based on income acquired during the tax period, was used in the reasoning to establish that the income was realized in 2015, which supports the final rejection of the appeal seeking reopening of prior years.
SB.2023.00046 · zh (Art. 41 DBG)
Taxability of Commission Payments Assigned to Third Party
Cited as a legal norm relevant to the court's decision regarding state and municipal taxes.
SB.2023.00105 · zh (Art. 41 Abs. I DBG)
Taxability of Unemployment Benefits Offset by Subsequent Pension and Disability Payments
Cited as the legal basis for the principle of taxation based on economic capacity, relevant to the timing of income recognition.
80.2022.83 · ti (art. 41 cpv. 1 LIFD)
Taxpayer Appeal Against Income and Wealth Tax Assessment Due to Inadequate Investigation of Ex-Wife's Finances
Cited as the basis for determining taxable income based on proceeds obtained during the tax period, in the context of the part of the appeal that was rejected (unemployment benefit).
A/881/2021 · ge (Art. 41 LIFD)
Taxation of Employee Stock Options Upon Exercise Date
Cited to support the principle of periodicity, which governs the attribution of income to the relevant tax period (2007 and 2010 in this case).
80.2022.98 · ti (Art. 41 cpv. 1 LIFD)
Taxpayer Challenge to Unemployment Benefit Inclusion Date
This article, concerning the determination of taxable income based on proceeds obtained during the tax period, forms the substantive basis for rejecting the appeal.
A/3904/2019 · ge (art. 41 LIFD)
Tax Year Determination for Contingent Success Fee Income
Cited in the reasoning section concerning the principle of periodicity and allocation of income to the fiscal period in which it was realized, which is the main criterion determining the year of taxation (2014 vs 2015).
SB.2018.00010 · zh (Art. 41 Abs. III DBG)
Tax Deductibility of Pension Contributions for Occupation Switchers
This provision is likely related to the conditions for claiming the 'large deduction' (grosser Abzug) for the 3rd pillar at the federal level.
7W 14 68 7W 14 69 · lu (Art. 213 Abs. 1 lit. b i.V.m. Art. 41 DBG)
Tax Authority Investigative Duty and Right to Hearing in Support Deduction Assessment
Cited as the legal basis to be applied by the tax authority upon remand regarding the conditions for granting the support deduction.
2013.08.07.vv.3 · bl (Art. 41 DBG)
Taxpayer v. Tax Authority: Alimony, Child Support, and Separate Tariffs for Separated Spouses
Cited as the basis for the cantonal legislator's decision to refrain from intermediate taxation.
FI.2011.0053 · vd (art. 41 LIFD)
Taxpayer v. Canton: Pro Rata Temporis Claim Rejected in Postnumerando Taxation System Following Divorce
Cited as the legal basis determining that the transitional provisions (Arts. 208 to 220 LIFD) apply under the annual postnumerando system, excluding intermediate taxation.
AB.2005.00125 · zh (Art. 41 DBG)
Real Estate Profit Subject to Social Security Contributions
Mentioned in relation to the assessment of direct federal tax and the calculation of the special contribution.