642.11
DBGLIFD
CH
CH
Art. 60 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Erfolgsneutrale Vorgänge
DBG; Dritter Teil: Besteuerung der juristischen Personen; Zweiter Titel: Gewinnsteuer; 1. Kapitel: Steuerobjekt
Art. 60 DBG · Erfolgsneutrale Vorgänge
Kein steuerbarer Gewinn entsteht durch: a. Kapitaleinlagen von Mitgliedern von Kapitalgesellschaften und Genossenschaften, einschliesslich Aufgelder und Leistungen à fonds perdu; b. Verlegung des Sitzes, der Verwaltung, eines Geschäftsbetriebes oder einer Betriebsstätte innerhalb der Schweiz, soweit keine Veräusserungen oder buchmässigen Aufwertungen vorgenommen werden; c. Kapitalzuwachs aus Erbschaft, Vermächtnis oder Schenkung.
Gerichtsentscheide zu dieser Bestimmung (14)
BGE 150 II 369 (Art. 60 lit. a DBG)
Corporate income tax: Gain from reissuing repurchased own shares in employee participation plan is a tax-neutral capital contribution, not taxable capital gain, under commercial balance sheet determinativeness.
Directly addressed in the dispositive by treating the reissuance of own shares as a tax-free capital contribution.
VD.2024.177 · bs (Art. 60 Bst. a DBG)
Tax Treatment of Capital Increase Expenses and Treasury Share Sale Gain (2018)
The court implicitly confirmed the reasoning that capital increase costs cannot be deducted based on this article, aligning with the net contribution principle for tax neutrality.
604 2023 107 · fr (art. 60 let. a LIFD)
Taxability of Debt Forgiveness from Non-Shareholder Relative
Used to reject the appellant's claim that the debt waiver constituted a contribution exempt from taxation.
AGVE.2019.6 · ag (Art. 60 lit. a DBG)
Parent Company's Debt Write-off Not Tax-Neutral Capital Contribution Despite Shareholder Loan Circumstances
Used as equivalent to § 70 lit. a StG for defining tax-neutral capital contributions.
WBE.2018.358 · ag (Art. 60 lit. a DBG)
Subsidiary Debt Write-off Not a Capital Contribution but Tax-Neutral Due to Arm's Length Considerations
Cited as equivalent to § 70 lit. a StG for defining tax-neutral capital contributions.
SB.2016.00075 · zh (Art. 60 lit. c DBG)
Inheritance Tax Not Deductible as Business Expense
Cited as the legal provision stating that capital gains from inheritance are a neutral event for tax purposes.
SB.2010.00094 · zh (Art. 60 DBG)
Tax Loss Carryforward Denial Due to Lack of Post-Merger Business Continuity and Treatment of Debt Forgiveness Payments
This provision is cited in the text block detailing the legal norms applied, suggesting it was a basis for the court's decision regarding direct federal tax.
SB.2008.00120 · zh (Art. 60 DBG)
Tax Neutrality in Mergers and Treatment of Debt Forgiveness Certificates
This article is cited as a legal norm relevant to the decision, which was ultimately dismissed.
OG ARGVP 2008 2279 · ar (Art. 60 lit. c DBG)
Debt Forgiveness by Relative: Gift vs. Taxable Income
Mentioned to support the possibility of tax-exempt gifts even to legal entities, contrasting with the factual situation involving natural persons.
FI.1999.0063 · vd (art. 60 lit. c LIFD)
Tax Reassessment and Penalty Appeal Regarding Concealed Income and Subsidiary Contributions
Cited in the reasoning regarding the non-taxability of the capital of the 25th anniversary fund, which leads to the annulment of related tax recalls in the dispositive.
80.2016.209 · ti (Art. 60 lett. a LIFD)
Company Trademark Valuation Tax Dispute
The analysis confirming that the transaction did not constitute taxable profit was based on this article regarding capital contributions.
SB.2008.00120 · zh (Art. 60 DBG)
Federal Tax Appeal Dismissed Regarding Fusion Loss Compensation and Debt Waiver Notes
This provision is cited as a legal norm applied in the context of the final decision regarding direct federal taxes.
SB.2010.00094 · zh (Art. 60 DBG)
Tax Neutrality of Merger Negated by Pre-Acquisition Liquidation of Acquired Company
Determines the tax treatment of improvement certificates, classifying payments as not business-related expenses when the underlying conditional waiver was treated as a tax-neutral capital contribution.
SB.2016.00075 · zh (Art. 60 lit. c DBG)
Inheritance Tax Deductibility and Prior Year Loss Provision Review
This provision mirrors the cantonal provision (§ 66 lit. c StG) regarding capital gains from inheritance being a transaction with no effect on profit, used to deny deductions.