642.11
DBGLIFD
CH
CH
Art. 63 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Rückstellungen
DBG; Dritter Teil: Besteuerung der juristischen Personen; Zweiter Titel: Gewinnsteuer; 1. Kapitel: Steuerobjekt
Art. 63 DBG · Rückstellungen
Rückstellungen zu Lasten der Erfolgsrechnung sind zulässig für: a. im Geschäftsjahr bestehende Verpflichtungen, deren Höhe noch unbestimmt ist; b. Verlustrisiken, die mit Aktiven des Umlaufvermögens, insbesondere mit Waren und Debitoren, verbunden sind; c. andere unmittelbar drohende Verlustrisiken, die im Geschäftsjahr bestehen; d. künftige Forschungs- und Entwicklungsaufträge an Dritte bis zu 10 Prozent des steuerbaren Gewinnes, insgesamt jedoch höchstens bis zu 1 Million Franken.
Bisherige Rückstellungen werden dem steuerbaren Gewinn zugerechnet, soweit sie nicht mehr begründet sind.
Gerichtsentscheide zu dieser Bestimmung (49)
BGE 152 II 518 (Art. 63 LIFD)
Tax exemption for municipal waste incineration plant denied where energy recovery activities are entrepreneurial and nondeductibility of renewal reserves under environmental law
Applied to hold that the contested provisions were reserves for future investments and therefore had to be added back to taxable income.
F1 24 59 · vs (art. 63 al. 1 let. a LIFD)
Taxpayer Appeal Dismissed: Disallowance of Provision for Major Repairs and Intercompany Advisory Fees
The court cited this article when rejecting the provision for major repairs because it was not based on a firm commitment as required.
F1 24 59 · vs (art. 63 al. 1 let. c LIFD)
Taxpayer Appeal Dismissed: Disallowance of Provision for Major Repairs and Intercompany Advisory Fees
The court cited this article when rejecting the provision for major repairs because the imminence of the risks could not be proven.
A/2476/2024 · ge (Art. 63 LIFD)
Taxpayer Provision for Elevator Renovation Disallowed
The court analyzed the admissibility of provisions based on this article to reject the appeal.
F1 24 22 · vs (art. 63 al. 2 LIFD)
Taxpayer Challenge to Disallowed Deductions for Unsubstantiated Director Fee Provisions and Real Estate Tax Allocation
Basis for confirming the reclassification of provisions related to director's fees, as they were no longer commercially justified.
604 2024 26 · fr (Art. 63 al. 2 LIFD)
Tax Treatment of Realized Profits and Hidden Reserves on Condominium Sales
The confirmation of the taxable profit increase due to the dissolution of the provision is justified under the rules concerning provisions that are no longer justified.
SB.2023.00028 · zh (Art. 63 Abs. I DBG)
Tax Deductibility of Value Fluctuation Reserves
This provision of the Direct Federal Tax Law is cited in connection with the overall tax treatment and correction of the reserve.
SB.2023.00028 · zh (Art. 63 Abs. II DBG)
Tax Deductibility of Value Fluctuation Reserves
This provision of the Direct Federal Tax Law is cited in connection with the overall tax treatment and correction of the reserve.
SB.2023.00028 · zh (Art. 63 DBG)
Tax Deductibility of Value Fluctuation Reserves
This provision of the Direct Federal Tax Law is cited in connection with the overall tax treatment and correction of the reserve.
A/679/2022 · ge (art. 63 al. 1 LIFD)
Company Appeal Regarding Disallowed Fiscal Deductions for Provisions
Cited to define the conditions under which provisions can be established (commitments, risks on current assets, imminent risks), which was central to assessing the fiscal admissibility of the provisions.
80.2021.259 · ti (Art. 63 cpv. 2 LIFD)
Taxpayer's COVID-19 Provision Deduction Disallowed
Cited in relation to the authority's right to dissolve the provision when commercial justification is absent.
A/637/2022 · ge (Art. 63 al. 1 LIFD)
Taxpayer Deduction of Provision for Unused Paid Leave Denied
Cited by the appellant and considered by the court to define the conditions for establishing provisions (commitments of the exercise, risks of loss), even though the provision was ultimately rejected based on correctional fiscal rules.
3.RV.2021.41 · ag (§ 69 Abs. 1 lit. f StG and § 21 Abs. 1 lit. a StGV sowie Art. 63 Abs. 1 DBG)
Tax Appeal: Provision for Retrocession Claims Partially Allowed
These provisions define the conditions under which provisions can be considered as business expenses, allowing for tax deductions.
100 2020 191 · be (Art. 63 Abs. 1 DBG)
Tax Provision Deductibility Based on Post-Balance Sheet Events and Disclosure Timing
Substantive Tax Law cited in reasoning (E. 2.3), not in operative orders (1-5).
2020 · zh (Art. 63 Abs. 1 DBG)
Corporate Restructuring Tax Dispute: Provision Deduction and Income Recognition
The court found the restructuring provision (Umstrukturierungsrückstellung) of Fr. 2.8 million inadmissible under this article, justifying the tax authority's upward adjustment.