631.1
DSTGLICD
CH-FR
CH-FR
Art. 35 Loi sur les impôts cantonaux directs (LICD) - Frais et dépenses non déductibles
Imposition des personnes physiques - Impôt sur le revenu - Déductions
Art. 35 LICD · Frais et dépenses non déductibles
1. Ne peuvent être déduits les autres frais et dépenses, en particulier
a) les frais d'entretien du contribuable et de sa famille, y compris les dépenses privées résultant de sa situation professionnelle;
b) ...
c) les dépenses affectées au remboursement des dettes;
d) les frais d'acquisition, de production ou d'amélioration d'éléments de fortune;
e) les impôts de la Confédération, des cantons, des communes et des paroisses sur le revenu, sur les gains immobiliers et sur la fortune ainsi que les impôts étrangers analogues.
Décisions judiciaires appliquant cette disposition (22)
604 2024 160 · fr (Art. 35 Bst. a und d DStG)
Tax Assessment Appeal Dismissed: Property Maintenance Cost Deductibility Denied for Stove Installation and Cistern Maintenance
Cited in the reasoning section as the provision excluding capitalization costs for the cantonal tax, which supports the decision upheld in order 2.
604 2024 8 · fr (Art. 35 LICD let. a)
Taxpayers v. Tax Authority: Retaining Wall vs. Deductible Maintenance Costs
This provision excludes private maintenance costs from deduction, which was used as a parallel to Art. 34 LIFD for the cantonal tax reasoning.
604 2024 8 · fr (Art. 35 LICD let. d)
Taxpayers v. Tax Authority: Retaining Wall vs. Deductible Maintenance Costs
This provision excludes costs for acquisition, production, or improvement of assets, which was used as a parallel to Art. 34 LIFD for the cantonal tax reasoning.
604 2022 50 · fr (Art. 35 let. a LICD)
Tax Authority vs. Maintenance Expense Deductibility for Building Renovations
Cited in the reasoning to establish the cantonal rule prohibiting deduction of maintenance costs for the taxpayer and family, mirroring the federal rule.
604 2022 50 · fr (Art. 35 let. d LICD)
Tax Authority vs. Maintenance Expense Deductibility for Building Renovations
Cited in the reasoning to establish the cantonal rule prohibiting deduction of costs for acquisition, production, or improvement of fortune elements, mirroring the federal rule.
604 2022 13 · fr (Art. 35 Bst. d DStG)
Taxpayer v. Tax Authority: Disallowance of Renovation Cost Deductions
Cited in the reasoning section to establish that costs for value-enhancing expenditures are not deductible for the cantonal tax.
604 2021 122 · fr (Art. 35 let. d LICD)
Taxpayers v. Tax Authority: Capital Improvement Deduction for Extensive Renovation
This cantonal article mirrors the federal rule (Art. 34 let. d LIFD) stating that costs for acquisition, production, or improvement of assets cannot be deducted, supporting the rejection of maintenance expense claims.
604 2021 13 · fr (Art. 35 lit. d DStG)
Taxation of Winter Garden Renovation Costs
This article, corresponding to federal law regarding non-deductible value enhancement costs, was mentioned in reference to the Cantonal Tax (Art. 4) and underpinned the dismissal of the appeal for cantonal taxes.
604 2019 32 · fr (Art. 35 let. d LICD)
Taxpayers v. Tax Authority: Renovation Costs Deductibility
Cited in the reasoning adopted for the partial admission of the cantonal tax appeal concerning non-deductible capital expenditure, following the federal law parallel.
604 2019 17 · fr (art. 35 let. d LICD)
Taxpayers v. Tax Authority: Deductibility of Hidden Construction Defect Remediation Costs
Mentioned as the cantonal equivalent provision concerning the non-deductibility of improvement costs.
604 2018 137 · fr (Art. 35 LICD let. d)
Tax Authority Property Renovation Expense Deductibility Dispute
This provision, governing cantonal tax law, excludes the deduction of costs for acquisition, production, or improvement of assets.
604 2018 114 · fr (Art. 35 let. d LICD)
Tax Deduction Appeal for Manure Pit Construction Dismissed
Cited in the reasoning as the cantonal equivalent of Art. 34 let. d LIFD, supporting the denial of the appeal regarding cantonal tax.
604 2016 73 · fr (Art. 35 LICD let. d)
Taxpayer Appeal Against Disallowance of Extensive Renovation Deductions
This provision, similar to Art. 34 LIFD, excludes from deduction costs for acquisition, production, or improvement of assets, supporting the finding of non-deductibility.
604 2016 95 · fr (Art. 35 lit. b DStG)
Taxpayer Deduction for Specialist Business Management Course Upheld
This provision defined the non-deductible costs for cantonal tax, against which the court implicitly ruled by allowing the deduction.
604 2015 131 · fr (art. 35 let. b LICD)
Tax Deduction Appeal for Finance Expert Diploma Costs
This provision was cited as the legal basis for classifying the expenses as non-deductible training costs (frais de formation) for cantonal tax.