642.11
DBGLIFD
CH-TG
CH-TG
§ 3 Verordnung des Regierungsrates zum Bundesgesetz über die direkte Bundessteuer (DBG) - Steuerverwaltung
Behörden
§ 3 Verordnung des Regierungsrates zum Bundesgesetz über die direkte Bundessteuer (DBG) · Steuerverwaltung
1. Kantonale Verwaltung für die direkte Bundessteuer ist die Steuerverwaltung.
2. Sie leitet und überwacht den Vollzug und die einheitliche Anwendung des Gesetzes. Sie kann die notwendigen Weisungen erlassen.
3. Sie ist insbesondere zuständig für
1. die Abrechnung mit dem Bund (Art. 89, Art. 101 und Art. 196);
2. Bezug und Sicherung der Steuer;
3. * die Behandlung von Erlassgesuchen;
4. die Verfolgung der Steuerhinterziehungen und der Verletzungen von Verfahrenspflichten (Art. 182 Abs. 4);
5. die Strafanzeige wegen Steuerbetrugs und Veruntreuung von Quellensteuern (Art. 188 Abs. 1).
Gerichtsentscheide zu dieser Bestimmung (138)
BGE 150 II 244 (Art. 3 Abs. 2 DBG)
Domicile of federal employee posted abroad and spouse: place of assessment for direct federal tax reserved to ESTV under Article 108 DBG, making cantonal competence decision null; home canton assesses when center of life is abroad.
Main ground for the verdict: established that the taxpayers' domicile was in Luxembourg, not in Bern, as their center of life interests was abroad.
BGE 150 II 244 (Art. 3 Abs. 5 DBG)
Domicile of federal employee posted abroad and spouse: place of assessment for direct federal tax reserved to ESTV under Article 108 DBG, making cantonal competence decision null; home canton assesses when center of life is abroad.
Main ground for the verdict: the spouses were subject to unlimited tax liability based on the husband's employment with the Swiss Confederation while domiciled abroad, making the home canton competent for assessment.
VVGE.2011.13.Nr.44 · ow (Art. 3 Abs. 1 DBG)
Swiss Social Security Pensions Taxable in Italy, Not Switzerland
Cited to define tax liability based on residency or stay in Switzerland.
VVGE.2011.13.Nr.44 · ow (Art. 3 Abs. 2 DBG)
Swiss Social Security Pensions Taxable in Italy, Not Switzerland
Cited to define tax residency in Switzerland.
VVGE.2011.13.Nr.44 · ow (Art. 3 Abs. 3 DBG)
Swiss Social Security Pensions Taxable in Italy, Not Switzerland
Cited to define tax stay in Switzerland.
VVGE.2011.13.Nr.44 · ow (Art. 3, 5 und 6 DBG)
Swiss Social Security Pensions Taxable in Italy, Not Switzerland
Cited as the basis for direct federal tax, relevant to the case.
SGSTA.2010.90 · so (Art. 3 Abs. 3 lit. a DBG)
German Director's Tax Residency under Swiss-German DTA
Cited in the reasoning, but the final order relies on the DBA to exclude Swiss taxation, superseding the domestic tax nexus based on 'Aufenthalt' (presence).
VPB 1993-11-16 (Art. 3, 5e alinéa, LIFD)
Swiss Federal Ordinances and Regulations: Amendments, Taxation, Foreign Workers, and Sanctions
Cited as the basis for determining tax liability for individuals residing abroad and working for Swiss public entities.
66.top · bl (Art. 3 Abs. 1 und 2 DBG i.V.m. Art. 4 Abs. 2 lit. a und b DBA F/CH)
Switzerland v. France: Tax Domicile Determination
Cited as the basis for establishing tax residency and personal tax liability in Switzerland.
A-126/2023 (Art. 3 LIFD)
Tax Domicile Dispute: Schwyz Prevails Over Geneva
Used to determine the scope of federal taxation regarding personal attachment.
A-1348/2023 (Art. 3 Abs. 1 und 2 DBG)
Zurich Tax Jurisdiction Upheld Despite Claimed Move to Zug
Used to define the concept of tax residency and the criteria for establishing a tax domicile.
SB.2024.00066 · zh (Art. 3 Abs. I DBG)
Tax Authority Failed to Prove Re-establishment of Domicile for Tax Liability
This provision is listed under 'Rechtsnormen' and relates to the substantive law concerning tax domicile, which was the basis for the judgment.
SB.2024.00066 · zh (Art. 3 Abs. II DBG)
Tax Authority Failed to Prove Re-establishment of Domicile for Tax Liability
This provision is listed under 'Rechtsnormen' and relates to the substantive law concerning tax domicile, which was the basis for the judgment.
SR.2024.00007 · zh (Art. 3 Abs. I DBG)
Couple Denied Separate Taxation Due to Unproven Liechtenstein Domicile and Joint Finances
The decision refers to this article concerning the taxation of married persons, which is relevant to the core issue of spousal taxation.
SR.2024.00007 · zh (Art. 3 Abs. II DBG)
Couple Denied Separate Taxation Due to Unproven Liechtenstein Domicile and Joint Finances
The decision refers to this article concerning the taxation of married persons, which is relevant to the core issue of spousal taxation.