642.11
DBGLIFD
CH
CH
Art. 67 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Verluste
DBG; Dritter Teil: Besteuerung der juristischen Personen; Zweiter Titel: Gewinnsteuer; 1. Kapitel: Steuerobjekt
Art. 67 DBG · Verluste
Vom Reingewinn der Steuerperiode können Verluste aus sieben der Steuerperiode (Art. 79) vorangegangenen Geschäftsjahren abgezogen werden, soweit sie bei der Berechnung des steuerbaren Reingewinnes dieser Jahre nicht berücksichtigt werden konnten.
Mit Leistungen zum Ausgleich einer Unterbilanz im Rahmen einer Sanierung, die nicht Kapitaleinlagen nach Artikel 60 Buchstabe a sind, können auch Verluste verrechnet werden, die in früheren Geschäftsjahren entstanden und noch nicht mit Gewinnen verrechnet werden konnten.
Gerichtsentscheide zu dieser Bestimmung (44)
100 2016 302 · be (Art. 67 Abs. 1 DBG)
Corporate Taxpayer v. Tax Authorities on Loss Carryforward Period After Change in Fiscal Year
Cited in Orders 1 and 2 as the basis for granting the appeal regarding direct federal tax, concerning the allowability and amount of loss carry-forward.
SB.2006.00022 · zh (Art. 67 Abs. I DBG)
State Tax Loss Carryforward Disallowance Based on Prior Zero Assessment Issuance
Cited as a legal norm applied in the context of the main issue regarding tax assessments.
SB.2023.00101 · zh (Art. 67 Abs. I DBG)
Taxpayer Loss Carryforward Offset Following Discretionary Prior Assessment
This provision is cited as part of the legal basis for the court's decision, likely concerning the carry-forward/offset of losses.
A/619/2022 · ge (art. 67 al. 1 LIFD)
Company Fiscal Year Change and Loss Carryforward Eligibility
The core issue regarding the admissibility of loss carry-forward, which was the subject of the appeal, is governed by this article.
SB.2022.00078 · zh (Art. 67 DBG)
Tax Loss Carryforward Dispute Between Cantons and Procedural Claims
The court confirmed that losses from prior fiscal years can be deducted from the net profit of the tax period, subject to conditions outlined in this article.
A 2022 36 · gr (Art. 67 DBG)
Corporation Appeal of Zero Tax Assessment Due to Loss Carryforwards
Cited in the reasoning to explain why a zero assessment, which grounds the dismissal, is reached due to loss carry-forward rules.
2020 · zh (Art. 67 Abs. 1 DBG)
Tax Loss Carryforward Transfer in Asset Contribution Restructuring
Impliedly used as the basis for allowing the offset of loss carryforwards after concluding that transfer and offset were legitimate.
SB.2021.00046 · zh (Art. 67 Abs. I DBG)
Loss Carryforwards and Tax Neutrality in Corporate Demerger
This provision is listed in the section detailing the legal norms deemed relevant to the case, but it is not explicitly cited in the final dispositive orders.
I.1.2019.261.und.326 · sg (Art. 67 Abs. 1 DBG)
Taxpayer's Appeal Dismissed for Lack of Current Legal Interest Due to Zero Tax Liability
This provision, equivalent to Art. 86 Abs. 1 StG regarding loss carry-forward, is cited as the basis for analog application of the reasoning to the direct federal tax appeal, which was also dismissed.
I.1.2019.261.und.326 · sg (Art. 67 Abs. 1 DBG)
Taxpayer Lacks Standing to Appeal Zero Tax Assessment Due to Loss Carryforwards
This provision concerning loss carry-forward is the federal equivalent to the cantonal law applied by analogy, underpinning the decision regarding inadmissibility due to a zero assessment.
3.RV.2020.74 · ag (Art. 67 Abs. 1 DBG)
Company Tax Loss Carryforward Appeal Dismissed
This article regulated the deduction of losses from previous years from the profit of the tax period, which was the main issue in the appeal.
B.2019.262.B.2019.2 · sg (Art. 67 DBG)
Taxpayer Standing to Appeal Zero Tax Assessment After Loss Carryforwards
Cited in the reasoning that leads to the finding that a zero assessment due to loss compensation negates the legal interest required for appeal.
B.2019.262.B.2019.263 · sg (Art. 67 DBG)
Taxpayer Lacks Standing to Challenge Zero Assessment Due to Loss Carryforward
Cited in reasoning to support the principle that a zero tax assessment due to loss carry-forward negates the interest in contesting the decision, although the actual order only dismissed the appeal on procedural grounds.
B.2019.262.B.2019.2 · sg (Art. 67 DBG)
Taxpayer Lacks Standing to Challenge Zero Assessment Based on Unsettled Loss Carryforward
Although cited in the reasoning regarding loss carry-forward rules, it was not explicitly cited in the dispositive orders (orders 1-5).
A/3839/2016 · ge (art. 67 al. 1 LIFD)
Tax Authority v. Acquiring Company (Loss Carryforward After Absorption)
The core issue determining the outcome was the admissibility of deducting prior year losses, which is governed by this article, resulting in the annulment of the lower court's decision favoring the taxpayer's claim for loss carryforward.