642.11
DBGLIFD
CH-TG
CH-TG
§ 5 Verordnung des Regierungsrates zum Bundesgesetz über die direkte Bundessteuer (DBG) - Steuerrekurskommission
Behörden
§ 5 Verordnung des Regierungsrates zum Bundesgesetz über die direkte Bundessteuer (DBG) · Steuerrekurskommission
1. Kantonale Rekurskommission ist die Steuerrekurskommission.
Gerichtsentscheide zu dieser Bestimmung (27)
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.
VVGE.2011.13.Nr.44 · ow (Art. 5 Abs. 1 Bst. d und e DBG)
Swiss Social Security Pensions Taxable in Italy, Not Switzerland
Used to determine that AHV and IV pensions are not taxable in Switzerland for non-residents.
SB.2007.00078 · zh (Art. 5 Abs. 1 lit. a DBG)
Foreign Employee Withholding Tax Based on Economic Connection
This provision concerning economic affiliation served as a basis for determining tax liability, which required further factual investigation.
SB.2007.00078 · zh (Art. 5 Abs. 1 lit. a DBG)
Employee Withholding Tax Jurisdiction and Place of Work Determination
This provision establishes the basis for taxation by economic attachment, which was central to the court's finding regarding the tax liability of the non-resident employee.
80.2024.229 · ti (art. 5 cpv. 1 art. 26 cpv. 1 lett. a LIFD)
Taxpayer Commuter Status and Vehicle Expense Deductibility
This cited version specifies the maximum deduction for transport costs for IFD, setting the context for the rejection of the appeal regarding private transport costs for IFD.
A/4451/2022 · ge (art. 5 al. 1 let. a LIFD)
Taxation of Cross-Border Employee Income Under Switzerland-France DTA
Cited as the basis for limited tax liability in Geneva for non-residents exercising gainful employment there.
A/4451/2022 · ge (art. 5 al. 1 let. a LIFD)
French Resident vs. Swiss Tax Authority on Double Taxation Treaty Application
Cited as the internal law basis for limited tax liability due to economic link from salaried activity.
FI.2022.0067 · vd (art. 5 al. 1 let. a LIFD)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning regarding the conditions of limited tax liability for the spouse residing abroad.
A/3069/2020 · ge (art. 5 al. 1 let. a LIFD)
Geneva Real Estate Transactions Establishing Limited Tax Liability
This article, read in conjunction with Art. 4 al. 2 let. a LHID, addresses the limited tax liability for gainful activity within the canton.
FI.2021.0035 · vd (Art. 5 al. 1 let. e LIFD)
Taxpayer v. Tax Authority Regarding Withholding Tax Reimbursement for Algerian Resident
This provision was cited in the reasoning to define the scope of taxation but not explicitly in the dispositive (Orders I-III).
FI.2018.0134 · vd (art. 5 al. 1 let. a LIFD)
Tax Domicile Dispute Based on Employment and Shared Residence
Cited in reasoning regarding economic attachment for non-residents.
SB.2018.00083 · zh (Art. 5 Abs. I lit. a DBG)
Withholding Tax Liability in Chain Personnel Leasing
This provision establishes the tax liability of the employees in the Canton of Zurich due to personal or economic connection, which justifies the withholding tax.
SB.2018.00143 · zh (Art. 5 Abs. I lit. a DBG)
Swiss Taxation of Foreign Resident with Zurich Property and Economic Ties
Basis for taxing individuals without a tax domicile or residence in Switzerland due to economic ties (employment).
SB.2018.00143 · zh (Art. 5 Abs. I lit. b DBG)
Swiss Taxation of Foreign Resident with Zurich Property and Economic Ties
Basis for taxing individuals without a tax domicile or residence in Switzerland due to economic ties (management of legal entities).
A/1471/2018 · ge (art. 5 al. 1 let. a LIFD)
Swiss Taxation of French Resident Employee Exceeding 183-Day Threshold
This provision, cited alongside the CDI rule, establishes the internal Swiss law basis for taxing income from an economic link (lucrative activity) in Geneva.