§ 9 Verordnung des Regierungsrates zum Bundesgesetz über die direkte Bundessteuer (DBG) - Kosten des Rechtsmittelverfahrens

VVGE.2007.08.Nr.32 · ow (Art. 9 Abs. 1 DBG)

Spouses Taxed Jointly for Rate Determination Unless Separated

Cited as the legal basis for the joint taxation of spouses living in an undivided marriage for federal direct taxes.

AGVE.2012.17 · ag (Art. 9 Abs. 1 DBG)

Spousal Joint Shareholdings Valued as Majority Stake for Wealth Tax

Cited to support the principle of family taxation, which treats married couples as a single economic unit for tax purposes.

GB.2024.00005 · zh (Art. 9 Abs. 1 DBG)

Acquittal for Tax Evasion Due to Mistaken Belief on Spousal Taxation

Cited for the principle of joint assessment of income for spouses living in an undivided marriage.

SR.2024.00007 · zh (Art. 9 Abs. I DBG)

Couple Denied Separate Taxation Due to Unproven Liechtenstein Domicile and Joint Finances

This article likely relates to the concept of domicile or residence, which is central to determining the tax jurisdiction.

ADM 2023 119 · ju (art. 9 al. 1 LIFD)

Joint Taxation Affirmed Despite De Facto Separation

Cited as the basis for determining whether spouses are separated for tax purposes, which was central to the court's decision to tax them jointly.

604 2024 52 · fr (Art. 9 Abs. 1 DBG)

Taxpayer v. State Tax Authority (2020 Tax Year Separate Filing Dispute)

Cited in the reasoning section concerning the direct federal tax, although the final order simply dismisses the appeal based on the factual finding that the requirements for separate taxation were not met (see Point 1).

80.2023.58 · ti (art. 9 cpv. 1 LIFD)

Tax Assessment Appeal Regarding Marital Separation and Income Exclusion

Cited in the reasoning that established the ground for separate taxation of spouses during factual separation, which supports the rejection of the appeal for 2017.

80.2023.199 · ti (Art. 9 cpv. 1 LIFD)

Taxpayer Alimony Deduction Challenge in Intercantonal Taxation

The court applied this article to affirm the joint taxation of the spouses for direct federal tax, as they were not legally or factually separated.

FI.2022.0067 · vd (art. 9 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 joint taxation of spouses.

SB.2022.00113 · zh (Art. 9 Abs. I DBG)

Taxation of Separated Spouses - Undivided Marriage Status

Basis for the taxation of spouses living in an undivided marriage with one spouse residing abroad, where the income of the foreign spouse is used for determining the tax rate.

DB.2022.53 · zh (Art. 9 Abs. 1 DBG)

Joint Taxation for Married Couple with Spouse Abroad

This provision is used to explain the rule for calculating income and assets of spouses living in an undivided marriage, which is central to the court's decision on joint taxation.

VD.2021.199 · bs (Art. 9 Abs. 1 DBG)

Taxpayer Appeal on International Deduction Apportionment

Cited in the reasoning to support the principle of income aggregation for spouses in determining the tax rate, even though the dispositive focused on deduction apportionment.

7W 20 55 7W 20 56 · lu (Art. 9 DBG)

Spouse's Objection to Discretionary Tax Assessment Insufficiently Substantiated

Cited in the context of joint taxation of spouses, which is relevant to the required scope of the objection when filing separately.

530.21.4 · bl (Art. 9 Abs. 1 DBG)

Taxation of Separated Spouses: Joint Taxation Upheld Due to Insufficient Proof of Factual Separation

This article states that the income of spouses living in a legally and factually undivided marriage is aggregated, which is the basis for the joint taxation of the spouses.

A/3714/2019 · ge (art. 9 al. 1 LIFD)

Tax Rate Determination for Resident Spouse Based on Foreign-Domiciled Spouse's Income in Year of Marriage

This provision regarding the joint taxation of spouses based on cohabitation is central to the substantive ruling on the tax base.