642.11
DBGLIFD
CH
CH
Art. 7 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG)
DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Erster Titel: Steuerpflicht; 1. Kapitel: Steuerliche Zugehörigkeit
Art. 7 DBG
Die natürlichen Personen, die nur für einen Teil ihres Einkommens in der Schweiz steuerpflichtig sind, entrichten die Steuer für die in der Schweiz steuerbaren Werte nach dem Steuersatz, der ihrem gesamten Einkommen entspricht.
Steuerpflichtige mit Wohnsitz im Ausland entrichten die Steuern für Geschäftsbetriebe, Betriebsstätten und Grundstücke in der Schweiz mindestens zu dem Steuersatz, der dem in der Schweiz erzielten Einkommen entspricht.
Gerichtsentscheide zu dieser Bestimmung (27)
B.2024.54.B.2024.55 · sg (Art. 7 Abs. 2 Vo DBG)
Tax Reassessment for Undisclosed Prior Year Income
Cited regarding the application of federal provisions.
80.2023.81 · ti (art. 7 cpv. 1 LIFD)
Taxpayer Appeal Regarding Foreign Real Estate Valuation and Imputed Income
Used to establish the principle of taxation at the rate corresponding to the total income/assets (progression reserve) for property located abroad.
B.2023.165.B.2023.1 · sg (Art. 1 Abs. 3 und Art. 7 Abs. 2 Vo DBG)
Tax Assessment Affirmation on Self-Employment Income and Accrual Principle
Cited as a basis for the court's jurisdiction.
VD.2021.199 · bs (Art. 7 Abs. 1 DBG)
Taxpayer Appeal on International Deduction Apportionment
Cited in the reasoning concerning the scope of 'partial tax liability' in Art. 35 Abs. 3 DBG.
80.2021.33 · ti (art. 7 cpv. 1 LIFD)
Swiss Tax Rate Calculation for Exempt Foreign Severance Pay
Used as part of the legal basis (along with Art. 6 cpv. 1 LT and Art. 24 par. 3 CDI-I) for rejecting the appeal regarding the calculation of the tax rate using foreign income.
80.2020.217 · ti (art. 6 cpv. 1 e art. 7 LIFD)
Swiss Taxation of Liquidation Surplus Upon Company Transformation
Cited in the reasoning (Point 2.1) to establish the general principle of taxation, but not used in the final orders.
80.2020.217 · ti (art. 7 cpv. 1 LIFD)
Swiss Taxation of Liquidation Surplus Upon Company Transformation
Cited in the reasoning (Point 2.2) to explain the exemption method, but not used in the final orders.
A/1697/2020 · ge (art. 7 al. 1 LIFD)
Taxpayer Appeal on Imputed Rental Value and Proportional Allocation of Deductions
Cited in the reasoning section to support the principle of exemption with progression reserve regarding the foreign property's rental value.
A/3714/2019 · ge (art. 7 al. 1 LIFD)
Tax Rate Determination for Resident Spouse Based on Foreign-Domiciled Spouse's Income in Year of Marriage
This provision mandates the application of the couple's combined tax rate to the resident spouse's income when the other spouse resides abroad but they cohabit.
A/689/2019 · ge (art. 7 al. 1 LIFD)
Taxpayer Challenge to Disallowed Foreign Property Maintenance Deductions Based on Imputed Rental Value System
Cited in the reasoning which justifies that the tax rate must be based on the total income, which is the core of the dispute, although the final order does not explicitly cite it for the rejection itself.
SR.2020.00001 · zh (Art. 7 Abs. I DBG)
Tax Assessment of Undeclared Foreign Rental Value
This provision is cited among the legal norms relevant to the decision, implying its potential use in the context of income taxation.
80.2011.155 · ti (art. 7 cpv. 1 LIFD)
Taxpayer Pension Taxation Under Switzerland-Germany DTA Progression Method
Cited in conjunction with the CDI rules regarding the application of the rate based on total income (progression rule).
A/1402/2014 · ge (art. 7 al. 1 LIFD)
Geneva Taxpayer vs. State: Married Tax Rate for Separated Spouses
Cited in the reasoning to support the principle of summing up the income of the spouse residing abroad to determine the tax rate for the spouse residing in Switzerland.
SB.2013.00097 · zh (Art. 7 Abs. I DBG)
Deductibility of Foreign Alimony Payments for Federal Tax Purposes
Cited in the final order regarding the direct federal tax liability for 2010.
A/1921/2008 · ge (art. 7 al. 1 LIFD)
Tax Authority v. Taxpayer Regarding Foreign Income and Asset Reassessments
The court ordered that the exempt foreign income be considered solely for the purpose of determining the tax rate (progression clause).