642.11
DBGLIFD
CH
CH
Art. 49 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG)
DBG; Dritter Teil: Besteuerung der juristischen Personen; Erster Titel: Steuerpflicht; 1. Kapitel: Begriff der juristischen Personen
Art. 49 DBG
Als juristische Personen werden besteuert: a. die Kapitalgesellschaften (Aktiengesellschaften, Kommanditaktiengesellschaften, Gesellschaften mit beschränkter Haftung) und die Genossenschaften; b. die Vereine, die Stiftungen und die übrigen juristischen Personen.
Den übrigen juristischen Personen gleichgestellt sind die kollektiven Kapitalanlagen mit direktem Grundbesitz nach Artikel 58 oder 118 a KAG . Die Investmentgesellschaften mit festem Kapital nach Artikel 110 KAG werden wie Kapitalgesellschaften besteuert.
Ausländische juristische Personen sowie nach Artikel 11 steuerpflichtige, ausländische Handelsgesellschaften und andere ausländische Personengesamtheiten ohne juristische Persönlichkeit werden den inländischen juristischen Personen gleichgestellt, denen sie rechtlich oder tatsächlich am ähnlichsten sind.
Gerichtsentscheide zu dieser Bestimmung (15)
SGSTA.2022.49 · so (Art. 49 Abs. 1 lit. b DBG)
Tax Status of Ancient Common Land Association
Cited as the parallel provision in federal tax law concerning the taxation of legal entities.
2020 · zh (Art. 49 Abs. 3 DBG)
Taxpayer Deduction of Foreign LLC Losses and Child Care Expenses
Cited in the reasoning section regarding the treatment of foreign legal entities by equating them to similar domestic entities for tax purposes.
7W 19 16 7W 19 17 · lu (Art. 49 Abs. 3 DBG)
Liechtenstein Foundation Distribution Taxable as Employment Income
Cited in relation to the recognition of the legal personality of the Liechtenstein foundation in Switzerland for tax purposes.
SR.2017.00014 · zh (Art. 49 DBG)
Taxpayer Appeal Dismissed in Reassessment of Investment Fund Share Transfer.
This provision is cited in the section listing the legal norms applied by the court, indicating its use in the substance of the decision.
SR.2015.00036 · zh (Art. 49 Abs. III DBG)
Taxpayer vs. Tax Authority: Transparency of Liechtenstein Entity
This provision, concerning the treatment of foreign legal entities, was used to justify the transparent taxation of the Liechtensteinian institution.
B.2013.273.B.2013.2 · sg (Art. 49 Abs. 3 DBG)
Taxation of Foreign Foundation Payment to Swiss Residents
This provision concerning the recognition of foreign foundations was cited in the reasoning section (E. 2.3), but not in the final orders.
2009.37 · bl (Art. 49 Abs. 1 lit. a DBG)
Non-profit Housing Cooperative Tax Exemption for Public Interest and Altruistic Activities
States that cooperatives are subject to direct federal tax.
FI.2000.0014 · vd (art. 49 al. 1 AIFD, 58 al. 1 LIFD et 54 al. 1 LI)
Tax Authority Versus Shareholders: Disallowance of Management Course Expenses as Business Deductions and Reclassification as Hidden Profit Distribution
Cited in the reasoning as the legal basis for determining the net profit of the corporation, which is relevant to confirming the reassessment.
FI.2000.0014 · vd (art. 49 al. 1 lettre b AIFD, 58 al. 1 lettre b LIFD et 54 al. 1 lettre b LI)
Tax Authority Versus Shareholders: Disallowance of Management Course Expenses as Business Deductions and Reclassification as Hidden Profit Distribution
Cited in the reasoning regarding withdrawals from the profit and loss account that are not covered by customary commercial expenses.
FI.2000.0014 · vd (art. 49 al. 1 lettre c AIFD, 58 al. 1 lettre b LIFD et 54 al. 1 lettre c LI)
Tax Authority Versus Shareholders: Disallowance of Management Course Expenses as Business Deductions and Reclassification as Hidden Profit Distribution
Cited in the reasoning regarding the inclusion of unjustified amortization, provisions, or advantages provided to third parties.
VPB 2000.1661 (Art. 49, al. 2, LIFD)
Switzerland's Measures to Foster High-Tech Startups
This provision is mentioned in the context of the tax treatment of investment funds with real estate.
VPB 99-047 (Art. 49 al. 2 LIFD)
Real Estate Tax Law Amendments for Owner-Occupier Corporations and Investment Funds
This provision assimilates investment funds owning real estate directly to other legal entities for tax purposes.
SB.2004.00051 · zh (Art. 49 Abs. I lit. a DBG)
KAG Taxation and Double Taxation Affirmed
Cited as the legal basis for the assessment of profit for tax purposes.
SB.2013.00040 · zh (Art. 49 Abs. 3 DBG)
Double Taxation Agreement and Tax Credit Deadline Reinstatement
Cited in relation to the definition of a business operation.
SR.2015.00036 · zh (Art. 49 Abs. III DBG)
Taxation of Undeclared Liechtensteinian Establishment Assets
This provision, along with § 54 Abs. III StG, establishes the standard for equating foreign legal entities to domestic ones for tax purposes, which was central to the transparent taxation ruling.