641.4 STG

CH-OW

Art. 28 Steuergesetz (StG)

Besteuerung der natürlichen Personen - Einkommenssteuer - Ermittlung des Reineinkommens - Unselbständige Erwerbstätigkeit

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Art. 28 StG

1. Als Berufskosten werden abgezogen

a. * die notwendigen Kosten bis zu einem Betrag von Fr. 10 000.- für Fahrten zwischen Wohn- und Arbeitsstätte;

b. die notwendigen Mehrkosten für Verpflegung ausserhalb der Wohnstätte und bei Schichtarbeit;

c. * die notwendigen Kosten für die Unterkunft bei auswärtigem Wochenaufenthalt;

d.-f. * ...

g. * die übrigen für die Ausübung des Berufs erforderlichen Kosten; Art. 35 Abs. 1 Bst. o dieses Gesetzes bleibt vorbehalten.

2. ...

3. Für die Berufskosten nach Absatz 1 Buchstaben a, b, c und g werden Pauschalansätze festgelegt; im Falle von Absatz 1 Buchstaben c und g steht den Steuerpflichtigen der Nachweis höherer Kosten offen. Der Kantonsrat regelt das Nähere durch Verordnung.

← Art. 27 StG Steuergesetz (StG) - Gegenstand des Gesetzes Art. 29 StG →

Gerichtsentscheide zu dieser Bestimmung (12)

VVGE.1983.84.Nr.38 · ow (Art. 28 Bst. b StG)

Deductibility of Accommodation Costs for Work Stays

This provision allows for the deduction of costs for accommodation during weekly stays away from home as professional expenses, and the court determined that these costs should be the actual expenses incurred, not limited by a lump sum, particularly in distinguishing between married and single individuals.

VVGE.1985.86.Nr.47 · ow (Art. 28 Bst. c StG)

Deductible Education: Maintaining Position vs. Career Advancement

This provision allows the deduction of further training costs associated with practicing a profession for employed individuals.

VVGE.1987.88.Nr.46 · ow (Art. 28 Bst. b StG)

Taxpayer's Meal and Accommodation Expense Deductions

Cited as the basis for the deduction of additional costs for meals outside the home.

VVGE.1991.92.Nr.47 · ow (Art. 28 Bst. b StG)

Flat-Rate Meal Deduction Upheld, Individual Assessment Allowed

This provision regulates the deduction of additional costs for meals taken outside the place of residence as professional expenses.

VVGE.1991.92.Nr.48 · ow (Art. 28 Bst. c StG)

Accounting Diploma Not Deductible Continuing Education Expense

This provision is cited as the basis for deducting continuing education costs as professional expenses.

VVGE.1999.00.Nr.16 · ow (Art. 28 Abs. 1 Bst. e StG)

Costs of Learning a New Profession Not Tax-Deductible

This provision allows for the deduction of further training and retraining costs related to a profession, which was considered but ultimately found not applicable to the costs incurred by the taxpayer.

OGVE.2018.19.Nr.24 · ow (Art. 28 Abs. 1 lit. a StG)

Tax Evasion for Improper Travel Expense Claims Upheld

Cited for the deductibility of necessary costs for travel between residence and place of work as professional expenses.

OGVE.2018.19.Nr.24 · ow (Art. 28 Abs. 3 StG)

Tax Evasion for Improper Travel Expense Claims Upheld

Cited for the use of lump-sum rates for professional expenses, with the possibility to prove higher costs.

VVGE.1995.96.Nr.45 · ow (Art. 28 Abs. 1 Bst. e StG)

Tax Deductibility of Effective Care Costs

This provision concerns the deductibility of necessary costs for childcare by third parties as professional expenses.

VVGE.1995.96.Nr.45 · ow (Art. 28 Abs. 3 StG)

Tax Deductibility of Effective Care Costs

This provision states that no flat-rate amounts are provided for childcare costs, implying that effective costs must be considered.

VVGE.2001.02.Nr.14 · ow (Art. 28 StG)

Extraordinary Income Taxability of Bonuses and Overtime Pay

Mentioned as deductible expenses related to extraordinary income under the special tax.

VVGE.2003.04.Nr.12 · ow (Art. 28 Abs. 1 Bst. d StG)

Business School Costs Not Deductible as Continuing Education for Nurse

This provision is cited in the context of deducting continuing education and retraining costs related to a profession from taxable income.