Art. 68 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG)

VVGE.1999.00.Nr.18 · ow (Art. 68 DBG)

Obwalden Real Estate Company v. Swiss Tax Authority (Foreign Loss Offset)

This article is cited to explain the fixed rate of federal income tax.

3.RV.2021.41 · ag (§ 68 Abs. 1 lit. b Ziff. 2 StG/Art. 58 Abs. 1 Bst. b DBG)

Tax Appeal: Provision for Retrocession Claims Partially Allowed

This provision defines what constitutes taxable income, specifically regarding deductible expenses like unjustified depreciations and provisions.

3.BB.2018.7 · ag (§ 68 Abs. 1 lit. c StG/Art. 58 Abs. 1 Bst. b DBG)

Taxpayer's Share Valuation Dispute for 2014 Taxes Upheld

Basis for classifying the transfer of shares as a hidden profit distribution.

B.2020.103.B.2020.104 · sg (Art. 68 Abs. 1 DBG)

Taxpayer Challenge to Cash Payment Adjustment and New Appeal Deadline Practice

The decision on costs (point 4) is based on general procedural rules for costs in the context of tax law, often invoking the respective procedural laws (like Art. 66 LTF or analogous cantonal rules). Since the decision refers to the general imposition of costs in point 4, and does not explicitly cite a specific cost provision in the final orders (except implicitly through the general rejection of the appeal), only the explicitly cited provisions in points 1-5 are listed. No specific cost/indemnity provision is explicitly cited in points 1-5 other than the application of costs based on the outcome.

HG090254 · zh (Art. 68 DBG)

Tax Advisor Liable for Failure to Warn of Tax Loss Carryforward Expiration

Specifies the corporate income tax rate, relevant for calculating hypothetical tax savings.

BVGE-2007-14 (Art. 68 Abs. 1 lit. b DBG)

Input Tax Deduction for General Services Unjustified

The court cited this article in relation to the allocation of costs in the appeal.