631.1 DSTGLICD

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Art. 27 Loi sur les impôts cantonaux directs (LICD) - Activité lucrative dépendante

Imposition des personnes physiques - Impôt sur le revenu - Déductions

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Art. 27 LICD · Activité lucrative dépendante

1. Les frais professionnels qui peuvent être déduits sont

a) les frais de déplacement nécessaires entre le domicile et le lieu de travail jusqu'à concurrence de 12'000 francs;

b) les frais supplémentaires résultant des repas pris hors du domicile et du travail par équipes;

c) les autres frais indispensables à l'exercice de la profession; l'article 34 al. 1 let. j est réservé;

d)

2. Les frais professionnels mentionnés à l'alinéa 1 let. a à c sont estimés forfaitairement par la Direction dont relèvent les impôts directs (ci-après: la Direction); dans les cas de l'alinéa 1 let. a et c, le contribuable peut justifier des frais plus élevés.

← Art. 26 LICD Loi sur les impôts cantonaux directs (LICD) - Objet de la loi Art. 28 LICD →

Décisions judiciaires appliquant cette disposition (10)

604 2023 100 · fr (Art. 27 Abs. 2 DStG)

Taxpayer Commuting Expense Deduction for Partial Private Vehicle Use

The reasoning on cantonal tax commuting deduction refers implicitly to this article which is the basis for the lack of a federal maximum deduction limit for cantonal tax.

604 2021 43 · fr (Art. 27 al. 1 let. c LICD)

Taxpayer Appeal Dismissed: Disallowed Professional and Property Deductions

This cantonal provision on deductible professional expenses was cited in the reasoning, supporting the rejection of the claim for cantonal tax purposes based on the lack of lucrative activity.

607 2016 33 · fr (Art. 27 DStG)

Taxpayer Meal Expense Deduction Appeal Dismissed for 2015

Cited as the equivalent legal provision for cantonal taxes regarding the deduction of professional costs.

604 2016 95 · fr (Art. 27 Abs. 1 lit. d DStG)

Taxpayer Deduction for Specialist Business Management Course Upheld

The principles for cantonal tax regarding continuing education costs, which mirror the federal law, were applied to grant the appeal concerning cantonal tax.

604 2016 8 · fr (Art. 27 Abs. 1 lit. d DStG)

Taxpayer LL.M. Costs Not Deductible as Continuing Education

This provision governs the deductibility of further training costs for employees under Cantonal tax law, which is the central issue decided upon in the cantonal tax matter.

604 2015 70 · fr (art. 27 al. 1 let. d LICD)

Attorney LL.M. Specialization Expenses Not Deductible as Initial Training Costs

This provision concerning deductible professional further training costs was cited in the reasoning leading to the rejection of the appeal regarding cantonal tax.

604 2014 97 · fr (art. 27 al. 1 let. d LICD)

Taxpayer Costs for Expert Finance Diploma Not Deductible as Initial Training

The court rejected the appeal, finding that the expenses did not qualify as deductible professional development expenses under this cantonal law provision (in its version applicable until December 31, 2015).

604 2014 66 · fr (Art. 27 al. 1 LICD)

Taxpayer Appeal of Default Tax Assessment and Limited Professional Expense Deduction Upheld Due to Late Filing and Insufficient Evidence

Cited as the cantonal provision governing the deductible professional expenses, which was the core subject of the dispute for cantonal tax.

607 2014 34 · fr (art. 27 al. 1 let. d LICD)

CAS Education Costs as Non-Deductible Foundational Training

This provision concerning the deductibility of professional development and retraining costs was applied in rejecting the appeal regarding cantonal tax.

607 2014 29 · fr (art. 27 al. 1 let. d LICD)

Taxpayer's EMBA Costs Classified as Non-Deductible Initial Training

Cited as part of the legal framework regarding deductible professional training and retraining costs for cantonal tax.