642.11
DBGLIFD
CH-TG
CH-TG
§ 10 Verordnung des Regierungsrates zum Bundesgesetz über die direkte Bundessteuer (DBG) - Erlass
Verfahren
§ 10 Verordnung des Regierungsrates zum Bundesgesetz über die direkte Bundessteuer (DBG) · Erlass
1. Das Gesuch um Erlass rechtskräftig festgesetzter Steuern, Zinsen oder Bussen wegen Übertretung ist mit schriftlicher Begründung und unter Beilage der nötigen Beweismittel der Steuerverwaltung einzureichen.
2. Die Voraussetzungen für die Gewährung eines Erlasses sowie das Verfahren richten sich nach dem Gesetz und der Steuererlassverordnung.
3. Gegen den Entscheid der Steuerverwaltung kann innert 30 Tagen Beschwerde an die Steuerrekurskommission erhoben werden. Das Verfahren richtet sich nach den Bestimmungen von Art. 140 bis Art. 144 des Gesetzes.
4. Gegen Entscheide der Steuerrekurskommission kann neben dem Steuerpflichtigen und der Eidgenössischen Steuerverwaltung auch die Steuerverwaltung nach Massgabe des Bundesgesetzes über das Bundesgericht Beschwerde in öffentlich-rechtlichen Angelegenheiten beim Bundesgericht führen.
Gerichtsentscheide zu dieser Bestimmung (21)
3.BB.2023.9 · ag (Art. 10 Abs. 1 DBG)
Estate Taxpayer Status and Transparent Taxation
Used to establish that the income of an estate is attributed to the individual heirs for federal tax purposes, not to the estate as a whole.
B.2023.155.B.2023.1 · sg (Art. 10 Abs. 2 DBG)
Taxation of Foreign SICAV Income and Share Acquisition Costs
The court confirmed the principle of transparent taxation applicable to this type of collective investment fund.
2020 · zh (Art. 10 Abs. 1 DBG)
Taxpayer Deduction of Foreign LLC Losses and Child Care Expenses
Cited in the reasoning section regarding the allocation of income from partnerships to individual partners.
100 2021 273 · be (Art. 10 EV DBG)
Tax Abatement Refused Despite Current Hardship Due to Past Ability to Pay
Cited in the reasoning regarding the assessment time frame for hardship (not cited in dispositive, but cited in reasoning).
I.1.2021.26.und.27 · sg (Art. 10 Abs. 1 DBG)
Taxpayer's Permanent Establishment in Liechtenstein for 2019 Income Tax
Cited in the text preamble; its principle is applied analogously to justify the outcome for the direct federal tax.
I.1.2021.26.und.27 · sg (Art. 10 Abs. 1 DBG)
Swiss Resident v. Tax Authority (Liechtenstein Permanent Establishment)
This article is cited as analogous to Art. 16 Abs. 1 StG regarding the application of double taxation agreements in the context of the federal direct tax.
604 2020 64 · fr (Art. 10 al. 1 LIFD)
Taxpayer Appeal Regarding Partnership Profit and Liquidation Distribution Inclusion
Basis for attributing the income from the general partnership to the appellant as a partner for direct federal tax.
A/2096/2020 · ge (Art. 10 al. 1 LIFD)
Taxpayer Appeal Regarding Undeclared Estate Assets and Wealth Tax Liability
Cited in the reasoning to establish that heirs must add their share of income and wealth from an undivided estate to their own taxable elements, which underpins the final decision to partially uphold the tax reassessment.
80.2018.242 · ti (art. 10 cpv. 1 del Regolamento di applicazione della LIFD del 18 ottobre 1994)
Taxpayers v. Tax Authority: Appeal of Income Adjustment Based on Insufficient Reasoning
Cited in the reasoning regarding the competence for simplified procedures concerning tax evasion.
80.2018.242 · ti (art. 10 cpv. 2 del Regolamento di applicazione della LIFD del 18 ottobre 1994)
Taxpayers v. Tax Authority: Appeal of Income Adjustment Based on Insufficient Reasoning
Cited in the reasoning defining the cumulative limits for the simplified procedure for 'bagatella' cases.
A 2015 54 · gr (Art. 10 des Bundesgesetzes über die direkte Bundessteuer [DBG; 642.11])
Property Gains Tax on Contribution to Simple Partnership
This article was cited in the reasoning concerning the taxation of rental value for the appellant, but it was not explicitly mentioned in the final dispositive orders (1 to 4).
80.2015.151 · ti (art. 10 cpv. 1 LIFD)
Tax Appeal Regarding Inheritance Allocation of Real Estate Value
This provision, along with Art. 9 cpv. 1 LT, establishes the principle that income/substance of inheritance communities are added to the taxable base of the individual heirs, which is the core legal basis for the reassessment concerning the proportional share.
A/3932/2012 · ge (art. 10 al. 1 LIFD)
Tax Status Recalculation on Partnership Income
Est cité pour établir que les associés d'une société en nom collectif paient l'impôt sur leur part de bénéfice, justifiant l'imposition du recourant.
I.1.2012.78.79 · sg (Art. 10 Abs. 1 DBG)
Tax Assessment Upheld for Jointly Owned Inherited Property
This article governs the attribution of income and assets of a community of heirs (Erbengemeinschaft) to individual heirs, which formed the core legal question answered by dismissing the appeal.
I.1.2012.78.79 · sg (Art. 10 Abs. 1 DBG)
Heirs' Tax Liability on Inherited Property Ownership Structure Dispute
The provision was used as the basis for the ruling that the income and assets of the estate community must be allocated proportionally to the individual heirs, leading to the dismissal of the appeals requesting allocation based on a contractual agreement.