642.11
DBGLIFD
CH
CH
Art. 69 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Ermässigung
DBG; Dritter Teil: Besteuerung der juristischen Personen; Zweiter Titel: Gewinnsteuer; 2. Kapitel: Steuerberechnung
Art. 69 DBG · Ermässigung
Die Gewinnsteuer einer Kapitalgesellschaft oder Genossenschaft ermässigt sich im Verhältnis des Nettoertrages aus den Beteiligungsrechten zum gesamten Reingewinn, wenn die Gesellschaft oder Genossenschaft: a. zu mindestens 10 Prozent am Grund- oder Stammkapital einer anderen Gesellschaft beteiligt ist; b. zu mindestens 10 Prozent am Gewinn und an den Reserven einer anderen Gesellschaft beteiligt ist; oder c. Beteiligungsrechte im Verkehrswert von mindestens einer Million Franken hält.
Gerichtsentscheide zu dieser Bestimmung (22)
V 1 2023 · ai (Art. 69 DBG)
Foreign SICAV Income Not Qualifying for Participation Exemption
The appeal was dismissed because the investment fund does not qualify as a participation under this article, thus excluding the participation deduction.
A-973/2023 (Art. 69 DBG)
VAT Dispute: Luxury Vehicle for Sole Shareholder Taxable Supply
Specifies thresholds for determining a significant participation in a company.
80.2023.42 · ti (art. 69 ss. LIFD)
Taxpayer Appeal Regarding Participation Exemption for Revaluation Gain
Cited by the appellant as the basis for claiming the participation reduction, although the court ultimately rejected the application of this section based on art. 70 cpv. 2 lett. c LIFD.
A-4347/2022 (Art. 69 DBG)
Company's VAT Appeal Partially Granted on Service Assessments, Materials Not Proven for Private Use
Used to define significant shareholdings that determine whether persons are considered closely related.
SB.2023.00042 · zh (Art. 69 DBG)
State and Municipal Tax Participation Deduction for Structured Product Option Component Expenses
Cited in the list of legal norms, although the application is primarily procedural due to the return of the case for further clarification.
DB.2022.94 · zh (Art. 69 DBG)
Tax Treatment of Reorganization Expenses and Provisions
Cited in the reasoning section regarding the calculation of the participation deduction, which is relevant to the final assessment factors.
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.
A 2020 5 · zg (Art. 69 DBG)
Foreign Dividend Participation Deduction Eligibility
The appeal and complaint were upheld, and the participation deduction was granted based on this provision concerning Direct Federal Tax.
604 2017 99 · fr (art. 69 LIFD)
Holding Company v. Cantonal Tax Authority: Allocation of Administrative Expenses for Tax Reduction
This article defines the conditions under which the corporate income tax is reduced proportionally for participations, forming the basis of the dispute resolved in Order I.
2017 · zh (Art. 69 DBG)
Tax Participation Deduction Calculation Based on Functional Currency at Income Receipt Date
The article governs the reduction of profit tax based on participation income, which is the core subject of the appeal regarding the participation exemption calculation.
2015 · zh (Art. 69 DBG)
Company Tax Domicile and Profit Allocation Dispute
The final order specifies the applicable participation deduction rate based on this article.
80.2009.151 · ti (Art. 69 LIFD)
Taxpayer Appeal on Participation Reduction for Sale of Subscription Rights on Pre-1997 Participation
The court rejected the appeal, confirming the lower court's decision that denied the participation reduction, implicitly referencing the requirements of Art. 69 LIFD which establishes the conditions for the reduction.
A 08 171 · lu (Art. 69 DBG)
Cantonal Commission Authority to Disregard Appeal Withdrawal and Fair Market Valuation of Shareholdings in Reassessment
This provision, concerning the participation deduction, was cited in the context of confirming that revaluation gains are excluded from its scope for direct federal tax.
A/1124/2007 · ge (Art. 69 LIFD)
Holding Company Appeal on Participation Exemption for Foreign Exchange Gain from Subsidiary Loan Denied
The appeal was rejected on the merits because the capital gain could not be qualified as participation yield according to this article, precluding the tax reduction.
BVGE-2007-14 (Art. 69 Abs. 1 DBG)
Input Tax Deduction for General Services Unjustified
The court referred to this article concerning the compensation of costs for the federal administration.