642.11 DBGLIFD

CH

Art. 64 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Ersatzbeschaffungen

DBG; Dritter Teil: Besteuerung der juristischen Personen; Zweiter Titel: Gewinnsteuer; 1. Kapitel: Steuerobjekt

Originalquelle öffnen Gesamter Erlass (240 Artikel) Maschinenlesbares Markdown (.md)

Art. 64 DBG · Ersatzbeschaffungen

Werden Gegenstände des betriebsnotwendigen Anlagevermögens ersetzt, so können die stillen Reserven auf die als Ersatz erworbenen Anlagegüter übertragen werden, wenn diese ebenfalls betriebsnotwendig sind und sich in der Schweiz befinden. Vorbehalten bleibt die Besteuerung beim Ersatz von Liegenschaften durch Gegenstände des beweglichen Vermögens.

Beim Ersatz von Beteiligungen können die stillen Reserven auf eine neue Beteiligung übertragen werden, sofern die veräusserte Beteiligung mindestens 10 Prozent des Grund- oder Stammkapitals oder mindestens 10 Prozent des Gewinns und der Reserven der anderen Gesellschaft ausmacht und diese Beteiligung während mindestens eines Jahres im Besitz der Kapitalgesellschaft oder Genossenschaft war.

Findet die Ersatzbeschaffung nicht im gleichen Geschäftsjahr statt, so kann im Umfange der stillen Reserven eine Rückstellung gebildet werden. Diese Rückstellung ist innert angemessener Frist zur Abschreibung auf dem Ersatzobjekt zu verwenden oder zugunsten der Erfolgsrechnung aufzulösen.

Als betriebsnotwendig gilt nur Anlagevermögen, das dem Betrieb unmittelbar dient; ausgeschlossen sind insbesondere Vermögensobjekte, die dem Unternehmen nur als Vermögensanlage oder nur durch ihren Ertrag dienen.

← Art. 63 DBG Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Gegenstand des Gesetzes Art. 65 DBG →

Gerichtsentscheide zu dieser Bestimmung (25)

AGVE.2018.56 · ag (Art. 64 Abs. 1 Satz 1 DBG)

Tax-Neutral Replacement Acquisition for Real Estate Company Disallowed

Cited as the legal basis for allowing the transfer of hidden reserves to replacement assets if they are also essential for the business and located in Switzerland.

AGVE.2018.56 · ag (Art. 64 Abs. 2 DBG)

Tax-Neutral Replacement Acquisition for Real Estate Company Disallowed

Cited regarding the possibility of forming a provision for hidden reserves if the replacement acquisition does not take place in the same fiscal year.

A/3176/2020 · ge (art. 64 al. 1 phr. 1 LIFD)

Cantonal Tax Administration v. Real Estate Holding Company (Tax Deferral for Fixed Assets)

Cited as a key legal basis for the conditions under which latent reserves from replaced depreciable assets can be carried over (the reinvestment rule).

A/3176/2020 · ge (art. 64 al. 3 LIFD)

Cantonal Tax Administration v. Real Estate Holding Company (Tax Deferral for Fixed Assets)

Cited to define that only assets directly serving the operation qualify as necessary for the operation, excluding investment assets.

B.2021.76.B.2021.77 · sg (Art. 64 DBG)

Tax Assessment Estimation Remand Due to Late Documentation Submission

Cited in preamble point 1 as a procedural requirement for legitimacy in the appeal.

80.2021.196 · ti (art. 64 LIFD)

Taxpayer Notification and Time-Barred Assessment Appeal

Impliedly addressed via the request for legal aid which is deemed covered by the decision on costs/fees (point 9 and order 2).

A/3176/2020 · ge (art. 64 al. 1 LIFD)

Real Estate Company Tax Deferral for Replacement of Operating Fixed Assets

Cited in the reasoning section as the legal basis for reporting latent reserves when replacing business assets, which is central to the court's decision to admit the appeal regarding replacement.

A/3176/2020 · ge (art. 64 al. 3 LIFD)

Real Estate Company Tax Deferral for Replacement of Operating Fixed Assets

Cited in the reasoning section to exclude non-essential assets (investment assets) from replacement rules.

OG O2V 19 12 · ar (Art. 64 Abs. 1 DBG)

Tax Deduction Refusal for Provision for Replacement of Non-Operational Land Upheld

This article defines the conditions under which silent reserves can be transferred to a replacement asset when replacing necessary business assets, which is the core issue decided in the dismissal of the appeal.

OG O2V 19 12 · ar (Art. 64 Abs. 2 DBG)

Tax Deduction Refusal for Provision for Replacement of Non-Operational Land Upheld

This paragraph is cited as part of the scope defining the conditions for the tax-neutral replacement, relating to the formation and dissolution of the provision.

OG O2V 19 12 · ar (Art. 64 Abs. 3 DBG)

Tax Deduction Refusal for Provision for Replacement of Non-Operational Land Upheld

This paragraph is cited repeatedly to establish the criterion of necessity for business assets, which was central to concluding that the sold property did not qualify.

80.2019.366 · ti (art. 64 LIFD)

Taxpayer Appeal Regarding Real Estate Profit Tax Assessment and Deferred Payment Valuation

Cited in the dispositive's context regarding the conditions for transferring hidden reserves upon substitution of business fixed assets, which were found not to be met.

100 2019 21 · be (Art. 64 Abs. 1 des Bundesgesetzes vom 14. Dezember 1990 über die direkte Bundessteuer (DBG; SR 642.11))

Tax Deduction Denial for Pseudo-Loan Financing Fund Investment

Cited in order 4 regarding the non-awarding of party costs, referencing the Federal Law on Direct Federal Tax, although the text of order 4 refers to Art. 64 of the VwVG (SR 172.021), the citation chain ends with VwVG in the main reasoning.

3.BB.2017.7 · ag (Art. 64 Abs. 1 Satz 1 DBG)

Real Estate Company's Apartment Building Not Necessary for Business Operations

Cited as the legal basis for replacement purchases of business assets.

3.BB.2017.7 · ag (Art. 64 Abs. 2 DBG)

Real Estate Company's Apartment Building Not Necessary for Business Operations

Cited as the legal basis for forming a provision when the replacement purchase does not take place in the same fiscal year.