Rs 642.11 Federal Law Of 14 December 1990 On The Direct Federal Tax (Lifd)

Original Language Title: RS 642.11 Loi fédérale du 14 décembre 1990 sur l’impôt fédéral direct (LIFD)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
642.11 federal law on the direct federal tax (LIFD) of December 14, 1990 (Status January 1, 2016) the Federal Assembly of the Swiss Confederation, view the art. 41 and 42 of the constitution, given the message of the federal Council of May 25, 1983, stop: first part Introduction art. 1 purpose of the Act in respect of the direct federal tax, the Federal Government collects, pursuant to this Act: a. a tax on the income of the persons physical; b. a tax on the benefit of the persons morales; c. a withholding tax on income of individuals and legal entities.

New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Art. 2 tax taxation collection and the direct federal tax collection are performed by the cantons, under the supervision of the Confederation.

Second part tax of physical persons title 1 Chapter 1 Conditions of liability Section 1 connecting Taxability staff art. 3. individuals are subject to tax at the rate of attached staff when, under tax law, they reside or are staying in Switzerland.
A person has his domicile in Switzerland under tax law when she lies there with the intention of settling permanently or when she has a special legal domicile under federal law.
The person resides in Switzerland in terms of tax when, without noticeable interruption, a. She resides there for at least 30 days and is a lucrative activity; b. it lives there for at least 90 days without exercise lucrative activity.

The person who, having kept his home abroad, resides in Switzerland only to attend a training establishment or for care in a facility is neither domiciled nor stay under tax law.
Domiciled abroad individuals who are exempt are totally or partially tax the income because of their activity on behalf of the Confederation or of other corporations or institutions under Swiss public law, are also subject to tax in their commune of origin at the rate of the personal connection. When the taxpayer has several city rights, it is subject to tax in the municipality which he acquired citizenship in the last place. If the taxpayer does not have Swiss nationality, it is subject to tax at home or at the headquarters of his employer. Liability extends also to the spouse and children, in the sense of art. 9 section 2 connecting economic art. 4 companies, stable and real estate institutions individuals who under tax law, are neither domiciled nor stay in Switzerland are subject to tax at the rate of the economic when connecting: a. they are owners or Burundi a business in Switzerland or stakeholders as partners; b. they operate a stable establishment in Switzerland; c. they are owners of a building located in Switzerland or that they are holders of rights to use real or personal rights economically comparable to real rights of enjoyment, on a building located in Switzerland; d. they do trade of sis buildings in Switzerland or serve as intermediaries in real estate transactions.

Permanent establishment means any fixed installation in which is exercised all or part of the activity of a company or a person engaged in a liberal profession. Are especially considered permanent establishments, offices, factories, workshops, sales counters, permanent representations, mines and other places of exploitation of natural resources, as well as construction or assembly sites open for twelve months at least.

Art. 5. other taxable items individuals which, in the light of tax law, are neither domiciled nor stay in Switzerland are subject to tax at the rate of the economic when connecting: a. they exercise a gainful activity in Switzerland; (b) in their capacity as members of the administration or management of a legal person that has its head office or a permanent establishment in Switzerland they receive the percentages, tokens of presence, fixed compensation, employee participation or other remuneration; c. they are licensed or Burundi debt secured by a mortgage lien or a chattel mortgage on real property located in Switzerland; (d) as a result of an activity on behalf of others governed by public law, they receive pensions, pensions or other benefits from an employer or a provident fund which has its seat in Switzerland; e. they receive income from institutions Swiss private law relating to the occupational or recognized linked individual provident forms; (f) because of their activity in international traffic, a ship, an aircraft or a road transport vehicle, they receive a salary or other compensation from an employer with its seat or an establishment in Switzerland.

When, in place of one of the people mentioned, the benefit is paid to a third party, it is the latter who is subject to tax.

New content according to no I 1 of the Federal Act of 17 Dec. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Section 3 General liability art. 6. the liability based on a personal connection is unlimited; It does however not to the companies, to permanent establishments and buildings located abroad.
Liability based on economic connection is limited to the parts of the income which may be taxed in Switzerland according to the art. 4 and 5. At least the income acquired in Switzerland must be imposed.
The scope of liability for a company, a permanent establishment or a building is defined in international relations, in accordance with the rules of the federal law on the ban of the Intercantonal taxation. If a Swiss company compensates, on the basis of domestic law, the losses incurred abroad by a PE with the revenue obtained in Switzerland and that permanent establishment recorded gains over the next seven years, it must conduct a review of the initial taxation, up to the amount of offset gains from the permanent establishment; in this case, the loss sustained by the permanent establishment abroad must be taken into account, in hindsight, to determine the rate of tax in Switzerland. In all other cases, the losses incurred abroad must be taken into account in Switzerland during the determination of the tax rate. The provisions in the agreement for the avoidance of double taxation are reserved.
The taxable persons in accordance with art. 3, al. 5, should tax on their income which are exempt from taxes on income from abroad under international conventions or use.

Section 4 tax in the event of partial liability art. 7. individuals who aren't for partially liable to tax on the income in Switzerland to receive the rate at which their income would be taxed if all items were taxable in Switzerland.
However, taxpayers domiciled abroad who are taxable because of a company, a permanent establishment or a building located in Switzerland, are taxable at a rate corresponding at least to the income earned in Switzerland.

Chapter 2 beginning and end of liability art. 8 liability starts on the day where the taxpayer takes home in Switzerland or begins his stay under tax law, or even the day where it acquires a taxable item.
Tax liability ends on the day of the death of the taxpayer, of his departure from Switzerland or the day of the disappearance of the taxable in Switzerland.
The liability does not end in the case of temporary transfer of headquarters abroad or if any other measure under the Federal law on the national economic supply.

Chapter 3 specific rules for tax on income art. 9 husband; partners registered; children under parental authority the income of the spouses living in the same household are added, regardless of the matrimonial regime.
Revenues of the registered partners who live in common household are added. In this Act, the registered partners have the same status as spouses. This principle also applies to the maintenance payments during the registered partnership as well as for the maintenance payments and the liquidation of assets arising from the suspension of common life or the dissolution of the partnership.
The income of children under parental authority is added to that of the holder of parental authority, with the exception of employment income on which children are taxed separately.

New content according to section 24 of the schedule to the Federal Act of 18 June 2004 on the partnership, in effect since Jan. 1. 2007 (RO 2005 5685; FF 2003-1192).
Introduced by section 24 of the schedule to the Federal Act of 18 June 2004 on the partnership, in effect since Jan. 1. 2007 (RO 2005 5685; FF 2003-1192).

Art. 10 intestate, partnerships and collective investment schemes


Each of the heirs or partners adds to its own taxable items his share of the inheritance of the simple partnership income, of the partnership or company limited partnership.
Every investor adds to its own taxable items its share of the income of collective investment schemes within the meaning of the Act of 23 June 2006 on the collective investment schemes (CISA), with the exception of collective investments that have direct ownership buildings.

New content according to section II 6 of the annex to the Federal Act of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).
RS 951.31 introduced by section II 6 of the annex to the Federal Act of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).

Art. 11 foreign commercial companies and other foreign communities of persons without legal personality other foreign communities of persons without legal personality, that are subject to tax because of economic ties and foreign commercial companies taxable in accordance with the provisions applicable to legal persons.

Art. 12 estate tax the heirs of a deceased taxpayer succeeded him in his rights and obligations. They answer jointly and severally for taxes owed by the deceased to the extent of their hereditary share, including advancements in inheritance.
The surviving spouse is responsible for up to a maximum of its hereditary share and, if it receives, as a result of her matrimonial regime, a share of the profit or the community than its legal share according to Swiss law, to the extent of that amount extra.
Surviving registered partner is responsible for up to a maximum of its hereditary share and the amount it receives under a convention on goods within the meaning of art. 25, al. 1, of the Act of 18 June 2004 on the partnership.

RS 211.231 introduced by section 24 of the schedule to the Federal Act of 18 June 2004 on the partnership, in effect since Jan. 1. 2007 (RO 2005 5685; FF 2003-1192).

Art. 13 responsibility and liability the spouses who live in common household meet jointly and severally the total amount of tax. However, each spouse responds in the amount corresponding to its share of the total tax when one of them is insolvent. They are also jointly responsible for the share of the total tax that hits the income of children.
When the spouses do not live in common household, the obligation to respond jointly and severally the total amount of tax shuts down for all amounts of tax still due.
Are jointly and severally responsible with the taxpayer: a. children under parental authority, to the extent of their share of the total tax; b. associates a simple company, a partnership or a limited partnership who are domiciled in Switzerland, up to a maximum of their share of the payment of taxes due by members domiciled abroad; c. the buyer and the seller of a building located in Switzerland to a maximum of 3% of the sale price the payment of taxes owed by the dealer or intermediary to which they appealed, if he is not domiciled in Switzerland under tax law; (d) those responsible for the liquidation of firms or establishments located in Switzerland, the alienation or the realization of buildings located in Switzerland or of receivables secured by such buildings, up to a maximum of the net proceeds When the taxpayer is not resident in Switzerland under tax law.

The administrator of an estate and the executor respond jointly and severally with tax successors of the deceased of the taxes owed by it, up to the amount that must be assigned to the payment of the tax according to the State of the estate on the day of the death. They are released from liability if they prove that they have taken all the care ordered by the circumstances.

Art. 14Imposition according to the expenditure individuals have the right to be imposed according to the expenditure rather than pay income taxes if they meet the following conditions: a. do not have Swiss nationality; b. be subject to unlimited title (art. 3) for the first time or after an absence of at least ten years; c. not to exercise gainful activity in Switzerland.

The spouses living in a common household must meet the other conditions of the al. 1. the tax is calculated on the basis of the annual expenses of the taxpayer and of whom he was in charge during the calculation period in Switzerland and abroad to ensure their train of life, but at least based on the greater of the following amounts: a. 400,000 francs; (b) for heads of household taxpayers: seven times the annual rent or the rental within the meaning of art value. 21, al. 1, let. b; c. for other taxpayers: three times the price of the annual pension for housing and food instead of the home within the meaning of art. 3; (d) the sum of the following gross: 1. revenues from the property located in Switzerland, 2 income from movable objects found in Switzerland, 3 income from movable capital placed in Switzerland, including receivables secured by real estate collateral, 4. revenues from copyrights, patents and similar rights operated in Switzerland 5. pensions, annuities and pension sources Swiss, 6. revenues for which the taxpayer requires relief partial or total foreign taxes under an agreement against double taxation concluded by the Switzerland.

The tax is levied according to the scale of the ordinary tax (art. 36). The reduction provided for in art. 36, al. 2, 2 sentence, is not applicable.
If income from a foreign State there are exempt on condition that the Switzerland impose them, alone or with other income, at the rate of the total income, the tax is calculated not only on the basis of the income referred to in para. 3, let. d, but also of all elements of the State-source income which are attributed to the Switzerland under the corresponding convention against double taxation.
The federal Department of Finance (FDF) adapts the amount stipulated in para. 3, let. a at the Swiss consumer price index. Art. 39, al. 2, shall apply by analogy.

New content according to no I 1 of the Federal Act on Sept. 28. in force since Jan. 1, 2012. 2016 (2013 779 RO; FF 2011 5605). See art. 205d below.
New content according to chapter II of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2016 (2013 2397 RO; FF 2011 3381).
New content according to chapter II of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2016 (2013 2397 RO; FF 2011 3381).
New expression according to by clause I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549). This mod has been taken throughout the text.
New content according to chapter II of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2016 (2013 2397 RO; FF 2011 3381).

Chapter 4 Exemption art. 15. the beneficiaries of tax exemptions referred to in art. 2, al. 2, of the Act of June 22, 2007, on the host State are exempt from taxes in the as provided by federal law.
In the case of partial liability, art. 7, al. 1, is applicable.

RS 192.12 new content according to ch. II 7 of the annex to the Federal Act of June 22, 2007, on the host State, in effect since Jan. 1. 2008 (RO 2007 6637; FF 2006 7603).

Title 2 Chapter 1 income taxable Section 1 in general art. income tax 16. tax on income is all income of the taxpayer, whether single or periodic.
Are also considered income in-kind of any kind benefits enjoyed by the taxpayer, including the pension and housing, as well as products and goods that it takes in its operation and which are intended for their personal consumption; These benefits are estimated at their market value.
The capital gains on disposition of elements of private assets are tax-free.

Section 2 product dependent on lucrative activity art. 17 principle are taxable all income from an activity performed in the context of working relations, that it be governed by private law or public law, including the additional income, such as allowances for special benefits, commissions, allowances, bonuses for length of service, gratuities, tips, the percentages of profits, the benefits deriving from contributions by employee cash and other benefits in cash.
Whatever their amount, fees for training and development for business purposes paid by the employer, fresh of conversion understood, are not significant benefits in money within the meaning of para. 1. payments of capital from pension fund in relation to a dependent activity and payments of similar capital paid by the employer are taxable according to the provisions of art. 38.


Introduced by no I 1 of the Federal Act of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).
New content according to no I 1 of the Federal Act of 17 Dec. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).
Introduced by no I 1 of the Federal Act of Sept. 27. 2013 on the imposition of fees for training and development for professional purposes, in effect since Jan. 1. 2016 (2014 1105 RO; FF 2011 2429).

Art. 17aParticipations of employee are considered to be actual employee participation: a. stocks, bonds of enjoyment, the right of participation, shares and other participation as the employer, the parent company or another company of the Group offers to the contributor; b. the options giving right to the acquisition of participations referred to in the Let's. a. are considered improperly so-called employee participation expectations on simple compensation in cash.

Introduced by no I 1 of the Federal Act of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 17bRevenus from SE employee participation the significant benefits in cash deriving from contributions by employees themselves, except non-negotiable or not publicly traded options, are taxable as income from a lucrative employee at the time of their acquisition. The taxable benefit is the market value of the diminished participation, if any, of its acquisition price.
The computation of the taxable to employee actions, it is considered blocking time by a 6% discount on the market value stocks by year of blocking. The discount is limited to ten years.
The benefits cash deriving from employee options negotiable or unlisted on the stock exchange are taxed upon exercise of the options. The taxable benefit is equal to the market value of the stock less the exercise price.

Introduced by no I 1 of the Federal Act of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 17cRevenus from investments of employee improperly tell the significant benefits in cash deriving from improperly say employee shareholdings are taxable when the cash.

Introduced by no I 1 of the Federal Act of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 17dImposition proportional if the taxpayer was neither resident nor stay in Switzerland under tax law during the interval between the acquisition and the birth of the right to exercise the option of non-negotiable collaborator (art. 17 b, para. 3), the benefits deriving from this option cash are taxed proportionally to the relationship between the entire interval and the time spent in Switzerland.

Introduced by no I 1 of the Federal Act of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Section 3 produces independent gainful activity art. 18 principle are taxable all income from the operation of a commercial, industrial, craft, agricultural or forestry business, the exercise of a liberal profession or any other independent gainful activity.
All profits from alienation, the realization or the accounting elements of business assets revaluation gains are part of the product of the independent gainful activity. The transfer of business assets in private wealth or a company or a permanent establishment located abroad is considered a disposal. Business assets includes all elements of fortune serving, entirely or predominant way, to the exercise of gainful self-employment; is the same for dividends of at least 20% in the share capital or the capital stock of a corporation of a cooperative society, insofar as the holder declares them as business assets at the time of their acquisition. Art. 18B is reserved.
Art. 58 applies by analogy to the taxpayers who hold accounts in good standing.
Profits from the disposal of agricultural or silvicultural properties are added to the taxable income until competition from investment spending.

New content according to section II 2 of the Federal Act of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).

Art. 18aFaits justifying a delay when a building of the fixed assets is transferred from business assets to private assets, the taxpayer may request that only the difference between investment expenditure and the critical value for the income tax is imposed at the time of the transfer. In this case, investment spending will be the new key value for the income tax and the taxation of the rest of the reserves as gainful self-employment income is deferred until the disposition of the building.
Leasing of a commercial operation is considered as a transfer in private assets at the request of the taxpayer.
When, in the estate case, only part of the heirs continue commercial exploitation, they can ask that the taxation of hidden reserves is delayed until later, as long as the key values for the income tax are taken.

Introduced by section II 2 of the Federal Act of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2011 (2008 2893 RO; FF 2005-4469).

Art. partial 18bImposition of the revenue from investments of the business assets dividends, profit share, liquidation surplus and significant benefits in money from such rights of participation shares, shares in limited liability, shares in cooperative societies companies and participation certificates as well as profits from the alienation are taxable after deduction of costs attributable to the tune of 50%, when those rights of participation equivalent to 10% of the share capital or the capital stock of a corporation of a cooperative society.
The partial tax is granted on profits of alienation that if participation rights remained property of the taxpayer or the company of people for one year at least.

Introduced by section II 2 of the Federal Act of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).

Art. 19 restructuring reserves a company of persons (sole proprietorship, partnership) are not imposed during restructuring, including during a merger, Division or transformation, provided that this company is subject to tax in Switzerland and that the commercial elements are repeated at last decisive for tax value on the income: a. in the case of transfer of assets to another company of persons; (b) in the case of transfer of a holding or a part separate operating to a Corporation; (c) in case of exchange of rights of participation or rights of membership as a result of restructuring within the meaning of art. 61, al. 1, as well as concentrations economically equivalent to mergers.

During a restructuring within the meaning of para. 1, let. b, the transferred reserves are a reminder of tax according to the procedure laid down in art. 151 to 153, to the extent where, within five years after restructuring, participation rights or rights of membership are disposed at a price higher than the tax-key value of the own capital transferred; the Corporation may in this case assert the corresponding reserves imposed as profit.
The al. 1 and 2 shall apply by analogy to businesses operating in common hand.

New content according to point 7 of the annex to the Federal Act of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).
New content according to point 7 of the annex to the LF of 16 Dec. 2005 (law of liability company limited; adaptation of the rights of anonymous society, cooperative society, the registry of trade and of the reasons for trade), in force since Jan. 1. 2008 (2007 4791 RO; FF 2002 2949, 2004 3745).
New content according to point 7 of the annex to the Federal Act of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).
New content according to point 7 of the annex to the Federal Act of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).

Section 4 performance of chattel fortune art. 20 principle taxable is the performance of movable assets, in particular:

a. assets, including yields interest paid, in case of life or buyback, likely capital redemption insurance and paid by means of a single premium, except if these assurances are used to retirement. The insurance benefit shall use foresight when it is paid to an insured person of 60 years of age under a contract that lasted at least five years and which was concluded before the 66 anniversary of the latter. In this case, the delivery is exempt; b. the income resulting from the alienation or repayment of bonds to single interest prevailing (global interest, bonds zero coupon bonds) that come to the bearer; c. dividends, profit shares, surplus liquidation and all other benefits in cash from investments of any kind (including free shares free par value increases, etc.). When participation rights are sold in accordance with art. 4A of the Federal law of 13 October 1965 on the tax prepayment (LIA), the capital company or cooperative society who has issued, the liquidation surplus is considered as being made in the year during which the withholding tax receivable arises (art. 12, para. 1 and 1, LIA); the al. 1 is reserved; d. revenues from the rental, leasing, usufruct or other rights concerning securities or rights; things e. income shares of collective investment schemes that have buildings in direct property, insofar as all of the investment income exceeds the performance of these buildings; f. revenues of intangible property.

Dividends, profit share, liquidation surplus and significant benefits in money from shares of shares in limited liability, shares in cooperative societies companies and participation certificates (including free shares, free par value increases, etc.) are taxed at 60%, when those rights of participation equivalent to 10% or more of the share capital or the capital stock of a corporation of a cooperative society.
The proceeds from the sale of warrants is no not part of performance of fortune, provided that the economic rights belong to private taxpayer assets.
The refund of contributions, agios and additional payments by holders of rights of participation after December 31, 1996 is treated the same way as the refund of the share capital or the capital.

New content according to no I 1 of the Federal Act of 23 June 2006 on mod urgent of the corporate tax, in effect since Jan. 1. 2007 (RO 2006 4883; FF 2005-4469).
New content according to clause I 5 of the Federal Act of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).
New content according to section II 2 of the Federal Act of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).
RS 642.21 new content according to section II 6 of the annex to the Federal Act of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).
Introduced by section II 2 of the Federal Act of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).
Introduced by section II 2 of the Federal Act of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2011 (2008 2893 RO; FF 2005-4469).

Art. Special 20aCas are also considered to be return of the chattel fortune within the meaning of art. 20, al. 1, let. c: a. the proceeds from the sale of a participation of at least 20% equity or capital of a corporation of a cooperative society representing a transfer of private assets to the business of another physical or moral person, assets for as much as the substance necessary for the operation, existing, and likely to be distributed within the meaning of commercial law at the time of the sale , to be distributed in five years with the participation of the seller; It also applies when several participants shared the sale of such participation or several entries representing at least 20% are sold within five years; If the substance is distributed, the seller is, if any, imposed later in callback procedure of tax to the senses of the art. 151, al. 1, 152 and 153; b. The proceeds from the transfer of a participation of at least 5% to the share capital or the capital stock of a corporation of a cooperative society representing a transfer of private assets to the business assets of a company of persons or of a legal person in which the seller or the person making the contribution has a holding of at least 50% in the capital after the transfer insofar as the total of the consideration received is greater than the face value of the transferred participation; This also applies when several participants perform the transfer in common.

There are participation within the meaning of para. 1, let. a, when the seller knows or should have known that funds would be taken from the company to finance the purchase price and that they are not rendered.

Introduced by no I 1 of the Federal Act of 23 June 2006 on mod urgent of the taxation of companies, in effect since Jan. 1. 2007 (RO 2006 4883; FF 2005-4469).

Section 5 performance of the property art. 21. taxable is the performance of the property, in particular: a. all income from the rental, leasing, usufruct or other rights to use; (b) the rental value of the buildings or parts of buildings which the taxpayer reserves use because of its right of property or right of enjoyment obtained gratuitously; c. income from surface rights; d. revenues from exploitation of gravel some sandpits or other resources of the ground.

The rental value is determined taking into account local conditions and actual usage housing at the taxpayer's home.

Section 6 income from pension art. 22 are taxable all income from pension insurance and survivors, disability insurance as well as all those from pension or provided according to forms recognized individual pension-related, including the capital payments and the reimbursement of payments, premiums and contributions.
Are especially considered income from pension benefits funds of pension, insurance and savings group, as well as policies of free-passage.
Annuities and income from lifetime maintenance contracts are taxable at the rate of 40%.
Art. 24, let. b, is reserved.

New content according to clause I 5 of the Federal Act of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).

Section 7 other income art. 23 are also taxable: a. any income acquired in lieu of the income from a gainful activity; b. the one-time or periodic sums obtained then death, permanent injury or lasting health damage; c. the compensation obtained during the cessation of activity or of waiver of the exercise thereof; d. the benefits obtained in Exchange for the waiver of the exercise of a right; e. gains lottery or similar operations over 1000 francs; f. spousal support obtained for himself by the taxpayer divorced or judicially separated or fact, as well as the maintenance payments obtained by one of the parents and children over whom he has parental authority.

New content according to no I 1 of the Federal Act of June 15, 2012 on the simplification of the taxation of the gains made in the lotteries, in force since Jan. 1. 2014 (2012 5977 RO; FF 2011 6035 6059).

Chapter 2 exempt income art. 24 are exempt from tax:

a. the devolutions of fortune then of a succession, a legacy, a donation or the liquidation of the matrimonial property regime; (b) payments from insurance of private capital likely to repurchase, with the exception of policies of free-passage. Art. 20, al. 1, let. a, is reserved; c. the capital payments paid by the employer or a professional pension institution during a change of employment, provided that the beneficiary reinvest them within a period of one year in a professional pension institution or use them to acquire a policy of free-passage; d. subsidies from public or private funds e. benefits paid in performance of an obligation based on the right to family with the exception of support payments and contributions maintenance referred to in art. 23, let. f; f the balance of military service and the compensation function for service of civil protection, as well as the penalties people spending money at the service of civil; f. the balance of the fire brigade of militia, up to a maximum annual 5000 francs, for activities related to the fulfillment of their tasks (exercises, post services, courses, inspections and interventions, including for the rescue, fighting the fire, the fight against general damage and losses caused by the natural elements fighting); additional allowances for executives, additional service allowances, allowances for administrative work and the compensation for the services provided voluntarily are not exempt; g. payments compensation of harm morale; h. income received under the Federal law on old-age insurance benefits, survivors and disability; i. gains from gambling operated in gambling houses in the sense of the law of 18 December 1998 on the gambling houses; j. gains lottery or similar operations to a maximum of 1,000 francs.

New content according to point 7 of the annex to the Federal Act of 6 October. 1995 on the civil service, in effect since Oct. 1. 1996 (RO 1996 1445; FF 1994 III 1597).
Introduced by no I 1 of the Federal Act of June 17, 2011 on the exemption of the balance allocated to the fire service, in effect since Jan. 1. 2013 (2012 489 RO; FF 2010 2595).
Introduced by section 2 of the schedule to the Federal Act of 18 Dec. 1998 on the gambling houses, in effect since April 1, 2000 (RO 2000 677; 1997 III 137 FF).
RS 935.52 introduced no I 1 of the Federal Act of June 15, 2012 on the simplification of the taxation of the gains made in the lotteries, in force since Jan. 1. 2014 (2012 5977 RO; FF 2011 6035 6059).

Chapter 3 Determination of net income Section 1 rule General art. 25. the net income is calculated product of total taxable income the General deductions and fees mentioned in art. 26-33a.

New content according to Chapter 3 of the annex to the Federal Act of 8 October. 2004 (Foundation Law), in force since Jan. 1. 2006 (RO 2005 4545; FF 2003 7425 7463).

Section 2 activity dependent on lucrative art. 26. the expenses that can be deducted are: a. necessary travel expenses between home and place of work to a maximum of 3000 francs; b. the resulting additional costs of meals taken away from home and work by teams; c. other costs essential to the exercise of the profession; art. 33, al. 1, let. j, is reserve.d. …

The professional costs referred to in para. 1, let. b and c, are estimated at a flat rate; in the cases referred to in para. 1, let. c, the taxpayer can justify the higher fees.

New content according to section II 1 of the Federal Act of 21 June 2013 on financing and the development of the railway infrastructure, in force since Jan. 1. 2016 (2015 651 RO; FF 2012 1371).
New content according to no I 1 of the Federal Act on Sept. 27. 2013 on the imposition of fees for training and development for professional purposes, in effect since Jan. 1. 2016 (2014 1105 RO; FF 2011 2429).
Repealed by no I 1 of the Federal Act of Sept. 27. 2013 on the imposition of fees for training and development for business purposes with effect from Jan 1. 2016 (2014 1105 RO; FF 2011 2429).
New content according to section II 1 of the Federal Act of 21 June 2013 on financing and the development of the railway infrastructure, in force since Jan. 1. 2016 (2015 651 RO; FF 2012 1371).

Section 3 business lucrative independent art. 27. generally taxpayers lucrative self-employed can deduct the costs which are justified by the commercial or professional use.
Including part of these costs: a. depreciation and provisions to the senses of the art. 28 and 29; (b) the actual losses on elements of business assets, provided that they have been accounted for; c. the payments to the staff of the company pension, provided that any use contrary to their purpose is excluded; d. the interests of commercial debt as well as interest paid on dividends referred to in art. 18, al. 2; (e) the costs of training and development for business purposes of the company staff, fresh of conversion understood.

The kickbacks, in the sense of Swiss criminal law, paid public officials, Swiss or foreign, are not deductible.

Introduced by c. I. 5 of the Federal Act of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).
Introduced by no I 1 of the Federal Act of Sept. 27. 2013 on the imposition of fees for training and development for professional purposes, in effect since Jan. 1. 2016 (2014 1105 RO; FF 2011 2429).
Introduced by chapter I of the Federal Act of 22 Dec. 1999 on the prohibition of deductible kickbacks, in force since Jan. 1. 2001 (RO 2000 2147; FF 1997 II 929, IV 1195).

Art. 28 depreciation depreciation of assets justified by commercial use are allowed, as long as they are recorded or, if an accounting simplified under art. 957, al. 2, of the code of obligations (CO), as they appear in a special depreciation plan.
Generally, depreciation are calculated on the basis of the actual value of the various elements of fortune or should be distributed based on the likely duration of use of each of these elements.
Depreciation on assets which were revalued in order to compensate for losses are allowed if the reassessments were allowed by commercial law and that the losses could be deducted in accordance with art. 31, al. 1, at the time of the sinking.

RS 220 new content according to section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Art. 29 supplies of provisions can be charged to the income statement for: a. the commitments for the year the amount is still undetermined; b. the risk of losses on current assets, including on goods and the debtors; c. other risks of imminent loss during exercise; d. future research and development mandates given to third parties up to 10% of taxable business profit, but altogether up to 1 million francs up.

Provisions justifying more are added to the taxable business income.

Art. 30 re-used when necessary operating assets are replaced, the hidden reserve of these goods may be carried over assets acquired in reinvestment, if these goods are also necessary to the operation and are located in Switzerland. Replacement of buildings by movable property is reserved.
Where the reinvestment is not involved in the same year, a provision corresponding to the hidden reserves may be formed. This provision must be dissolved and used for depreciation of the item acquired in reinvestment or scope to the credit of the account of results within a reasonable time.
Only assets that directly serve to exploitation are considered to be necessary for this; do not party, including goods which are useful to the company and their investment value or their performance.

New content according to section II 2 of the Federal Act of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2011 (2008 2893 RO; FF 2005-4469).

Art. 31 deduction of losses the loss of the seven years preceding the period tax (art. 40) may be deducted as long as they could not be taken into account in the calculation of taxable income in the years in question.
Losses from previous years that have not yet been able to be deducted from the income can be subtracted from the third-party benefits to balance a deficit as part of a reorganization.

New content according to no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).

Section 4 Deductions related to the fortune article 32. the taxpayer who owns a private security fortune may deduct administrative costs by a third party and taxes to foreign source that cannot be refunded or charged.

The taxpayer who owns private buildings can deduct the costs necessary for their maintenance, the costs of rehabilitation of buildings acquired recently, related to these buildings insurance and third-party administration costs. The FDF determines to what extent investments designed to save energy and the environment can be assimilated to maintenance costs.
Are also deductible costs for restoration of historical monuments work that the taxpayer undertakes under legal provisions, in agreement with the authorities or on their behalf, as long as they are not subsidized.
Instead of the actual fees and premiums pertaining to the private buildings, the taxpayer can claim a standard deduction. The federal Council adopts this standard deduction.

New content according to no I 1 of the Federal Act of 3 October. 2008 on the tax treatment of the costs of rehabilitation of buildings, in force since Jan. 1. 2010 (2009 1515 RO; FF 2007 7501 7517).
New content of the sentence by clause I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Section 5 Deductions General art. 33 passive interests and further reductions are deducted from income: a. private passive interests in competition of the taxable return of fortune to the senses of the art. 20, 20 and 21, increased by an amount of 50,000 francs. Are not deductible interest on the loans a capital company gives to a physical person with which it has close links, or which has a significant share of its capital to significantly more advantageous conditions than those normally offered to third parties; b. sustainable loads and 40% of the annuities paid by the debtor to; c. spousal support paid to the divorced spouse separated legally or in fact, as well as the maintenance payments paid to one of the parents and children over whom he has parental authority, to the exclusion, however benefits paid in performance of an obligation of maintenance or assistance based on the right of the family; d. premiums, contributions and legal, statutory or regulatory amounts paid to pension insurance and survivors, disability insurance and a pension professional; e. premiums contributions and amounts paid for the acquisition of contractual rights in forms recognized individual retirement related; the federal Council shall determine, in collaboration with the cantons, which forms of pension can be taken into account and decides how contributions may be deducted from income; f. premiums and contributions under the regulations on allowances for loss of income, the provisions on unemployment insurance and compulsory accident insurance; g. payments, life insurance premiums and contributions , health insurance, accident insurance not falling within the scope of the let. f, as well as the interests of capital savings from the taxpayer and persons at the service which he provides, up to an overall amount of: 1. 3500 francs for spouses living in a common household, 2. 1700 francs for other taxpayers.

h. expenses caused by disease and accidents of the taxpayer or a person maintaining which he provides, when the taxpayer itself bears these costs and they exceed 5% of the reduced taxable income deductions provided for in art. 26 to 33; h. expenses related to the disability of the taxpayer or a person maintenance of which it provides when the taxpayer or that person is disabled within the meaning of the law of December 13, 2002 on equality for people with disabilities and that the taxpayer support itself them fresh; i. contributions and payments up to an amount of 10 100 francs for a political party , one of the following conditions: 1. be enrolled in the registry of parties in accordance with art. 76a of the Federal Act of 17 December 1976 on political rights, 2. be represented in a cantonal Parliament, 3. have obtained at least 3% of the vote in the last elections for the Parliament of a canton;

j. costs for training and development purposes professional, including conversion, up to a maximum of 12 000 francs as far costs the taxpayer to fulfil one of the following conditions: 1. it is a diploma of secondary level II, 2. He has reached the age of 20 years and follows a training to one degree other than a first degree of secondary level II.

The deductions provided for in para. 1, let. g, are increased: a. by half for taxpayers who do not pay contributions according to para. 1, let. d and e; b. 700 francs for each child or person in need for which the taxpayer may claim the deduction provided for in art. 35, al. 1, let. a or b.

When spouses live in common household and each exercise a gainful activity, 50% of the proceeds of the less lucrative gainful are deducted, but at least 8100 francs and not more than 13 400 francs. Earned income consists of taxable income from gainful activity employed or independent decreased expenses referred to in art. 26 to 31 and general deductions provided for in para. 1, let. d to f. Half of the total income of the spouses is attributed to each spouse when one of the spouses provides important work to assist the other in his profession, his business or his company or when exercising a common independent gainful activity. Any other allocation must be justified by the spouses.
An amount of 10 100 francs per child whose custody is ensured by a third is deducted from income if the child is under 14 years old and lives in the same household as the taxpayer ensuring its maintenance and if care documented expenses have causality direct with employment, training or the incapacity of the taxpayer.
Are deducted from the gains of lottery or similar operations (art. 23, let. e) 5% as an, but not more than 5000 francs.

Introduced by section 3 of the annex to the Federal Act of 8 October. 2004 (Foundation Law), in force since Jan. 1. 2006 (RO 2005 4545; FF 2003 7425 7463).
New content according to clause I 5 of the Federal Act of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).
New content according to section II 2 of the Federal Act of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2011 (2008 2893 RO; FF 2005-4469).
New content according to clause I 5 of the Federal Act of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).
New content according to Chapter 3 of the annex to the Federal Act of June 18, 2004, in force since Jan. 1. 2005 (RO 2004 4635; FF 2003 5835).
New content according to no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).
New content according to point 2 of the annex to the Federal Act of 13 Dec. 2002 on equality for people with disabilities, in effect since Jan. 1. 2005 (RO 2003 4487; FF 2001-1605).
Introduced by section 2 of the schedule to the Federal Act of 13 Dec. 2002 on equality for people with disabilities, in effect since Jan. 1. 2005 (RO 2003 4487; FF 2001-1605).
SR 151.3 new content according to art. 6 al. 3 o of the FDF on Sept. 22. 2011 on progression to cold, in force since Jan. 1. 2012 (2011 4503 RO).
RS 161.1 introduced by no I 1 of the Federal Act on Sept. 27. 2013 on the imposition of fees for training and development for professional purposes, in effect since Jan. 1. 2016 (2014 1105 RO; FF 2011 2429).
Introduced by no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).
New content according to art. 3 al. 1 o of the FDF on Sept. 2. 2013 on compensation for the effects of growth for individuals in direct federal tax, in effect since Jan. 1. 2014 (2013 3027 RO).
New content according to no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).
Introduced by no I 1 of the Federal Act of Sept. 25. 2009 on tax relief for families with children (RO 2010 455; FF 2009 4237). New content according to art. 3 al. 2 o of the FDF on Sept. 2. 2013 on compensation for the effects of growth for individuals in direct federal tax, in effect since Jan. 1. 2014 (2013 3027 RO).
Introduced no I 1 of the Federal Act of June 15, 2012 on the simplification of the taxation of the gains made in the lotteries, in force since Jan. 1. 2014 (2012 5977 RO; FF 2011 6035 6059).

Art. 33aDons


Are also deducted from returned the donations in cash and in the form of other assets in favour of legal persons which have their headquarters in Switzerland and are exempt from tax because of their goals of public service or public utility (art. 56, let. g), up to a maximum of 20% of the income reduced by the deductions provided for in art. 26-33, provided that these donations amounted to less than 100 francs per tax year. Donations Confederation, cantons, municipalities and their institutions (art. 56, let. a-c) are deductible to the same extent.

Introduced by section 3 of the annex to the Federal Act of 8 October. 2004 (Foundation Law), in force since Jan. 1. 2006 (RO 2005 4545; FF 2003 7425 7463).

Section 6 expenses and non-deductible expenses art. 34 can be deducted other fees and expenses, in particular: a. the maintenance costs of the taxpayer and his family, including private as a result of his professional status; spending b... .c. spending to pay down debt; d. cost acquisition, production or improvement of elements of fortune; e. taxes of the Confederation, the cantons and municipalities on the income property gains, on the fortune as well as the similar foreign taxes.

Repealed by no I 1 of the Federal Act of Sept. 27. 2013 on the imposition of fees for training and development for business purposes with effect from Jan 1. 2016 (2014 1105 RO; FF 2011 2429).

Chapter 4 Deductions social art. 35 are deducted from income: a. 6500 francs for each minor child or an apprenticeship or studies, the taxpayer maintains; When parents are taxed separately, this deduction is spread by half if they exercise parental authority in common and do not require the deduction for a contribution of maintenance for the child according to art. 33, al. 1, let. c; b. 6500 francs for each person totally or partially unable to exercise a lucrative activity, maintenance of which the taxpayer appeals, provided that its assistance reaches at least the amount of the deduction; This deduction is not granted for the wife or children for which the deduction is granted according to the let. a; c. 2600 francs for spouses who live in a common household.

Social deductions are set according to the situation of the taxpayer at the end of the period tax (art. 40) or liability.
In the case of partial subjugation, social deductions are granted proportionally.

New content according to art. the O of the FDF 4 Sept. 2. 2013 on compensation for the effects of growth for individuals in direct federal tax, in effect since Jan. 1. 2014 (2013 3027 RO).
New content according to art. the O of the FDF 4 Sept. 2. 2013 on compensation for the effects of growth for individuals in direct federal tax, in effect since Jan. 1. 2014 (2013 3027 RO).
New content according to no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).
New content according to no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).

Chapter 5 Section 1 scales Art. tax calculation 36. the tax payable for a tax year amounts: Francs to 14 500 francs income, at 0.00 and by 100 francs of income and more, to 0.77;

for 31 600 francs of income and 131.65 by 100 francs of income and more, to 0.88;

for 41 400 francs of income and 217.90 by 100 francs of income and more, to 2.64;

for 55 200 francs of income and 582.20 by 100 francs of income and more, to 2.97 more;

for 72 500 francs of income and 1096.00 by 100 francs of income and more, to 5.94;

for 78 100 francs of income and 1428.60 by 100 francs of income and more, to 6.60;

for 103 600 francs of income and 3111.60 by 100 francs of income and more, to 8.80;

for 134 600 francs of income and 5839.60 by 100 francs of income and more, at 11.00;

for 176 000 francs of income and 10 393.60 by 100 francs of income and more, to 13.20;

for 755 200 francs of income and 86 848.00 by 100 francs of income and more, to over 11.50.

For spouses living in a common household, the annual tax rises: Francs to 28 300 francs income, at 0.00 and by 100 francs of income and more, 1.00;

for 50 900 francs of income and 226.00 by 100 francs of income and more, to 2.00 more.

for 58 400 francs of income and 376.00 by 100 francs of income and more, at 3.00 more.

for 75 300 francs of income and 883.00 by 100 francs of income and more, to 4.00;

for 90 300 francs income, to 1483.00 and by 100 francs of income and more, at 5.00;

for 103 400 francs of income and 2138.00 by 100 francs of income and more, at 6.00;

for 114 700 francs of income and 2816.00 by 100 francs of income and more, to 7.00 more;

for 124 200 francs of income and 3481.00 by 100 francs of income and more, at 8.00;

for 131 700 francs of income and 4081.00 by 100 francs of income and more, at 9.00 in addition;

for 137 300 francs of income and 4585.00 by 100 francs of income and more, at 10.00 more.

for 141 200 francs of income and 4975.00 by 100 francs of income and more, at 11.00;

for 143 100 francs of income and 5184.00 by 100 francs of income and more, at 12.00;

for 145 000 francs of income and 5412.00 by 100 francs of income and more, at 13.00;

for 895 800 francs of income, to 103 016.00;

for 895 900 francs of income, 103 028.50 and, by 100 francs of income and more, to over 11.50.

The al. 2 applies by analogy to the spouse living in common household and taxpayers widowed, separated, divorced or singles who live in common household with children or people in need which they assume for the essential maintenance. The amount of fixed tax is reduced by 251 francs per child and per person needy.
Less than 25 francs amounts of tax are not perceived.

New content according to art. 2 al. 1 o of the FDF on Sept. 2. 2013 on compensation for the effects of growth for individuals in direct federal tax, in effect since Jan. 1. 2014 (2013 3027 RO).
New content according to art. 2 al. 2 o of the FDF on Sept. 2. 2013 on compensation for the effects of growth for individuals in direct federal tax, in effect since Jan. 1. 2014 (2013 3027 RO).
Introduced by no I 1 of the Federal Act of Sept. 25. 2009 on tax relief for families with children (HYPERLINK "http://www.admin.ch/ch/f/as/2010/455.pdf"; HYPERLINK "http://www.admin.ch/ch/f/ff/2009/4237.pdf"). New content according to art. 2 al. 3 o of the FDF on Sept. 2. 2013 on compensation for the effects of growth for individuals in direct federal tax, in effect since Jan. 1. 2014 (2013 3027 RO).

Section 2 cases individuals art. 37 payments of capital replacing periodic benefits when income includes payments of capital replacement of periodic benefits, tax is calculated taking into account other income and deductions authorized, at the rate that would be applicable if an annual benefit was paid instead of the single service.

Art. 37aprocedure simplified for small remuneration from gainful employment, the tax is levied at the rate of 0.5% without taking into account other income, or professional fees or social deductions, on the condition that the employer pays tax under the simplified procedure provided for in arts. 2 and 3 of the Act of 17 June 2005 on the black. The income tax is thus acquitted.
Art. 88, al. 1, let. a, shall apply by analogy.
The debtor of the taxable benefit has the obligation to periodically pay taxes to the relevant AVS compensation fund.
The AHV compensation fund shall provide the taxpayer a statement or a certificate showing the amount of tax withheld. It pays to the competent tax authority against taxes.
The right to a commission of perception according to art. 88, al. 4, is transferred to the competent OASI compensation fund.
The federal Council regulates the terms taking into account the art. 88 and 89.

Introduced by section 4 of the annex to the Federal Act of 17 June 2005 on the black, in force since Jan. 1. 2008 (2007 359 RO; FF 2002 3371).
SR 822.41 art. 37bbenefices liquidation


The total reserves carried out in the past two years commercial is taxable separately from other income if the taxpayer aged 55 years of age permanently ceases to exercise his independent gainful activity or if it is unable to continue this activity because of disability. Redemptions in the sense of art. 33, al. 1, let. d are deductible. If such redemption is not made, the tax is calculated on the rate base representing one fifth of tariffs enrolled in art. 36, on the part of the reserves carried out corresponding to the amount by which the taxpayer proves eligibility as redemption to the senses of the art. 33, al. 1, let. d. on the balance of the realized hidden reserves, only a fifth of this amount is decisive for the determination of the applicable rate, but at least at the rate of 2%.
The al. 1 also applies to the surviving spouse, the other heirs and legatees, as long as they do not pursue the operation of the business that they have taken over; the tax count shall be held no later than five calendar years after the end of the calendar year in which the taxpayer died.

Introduced by section II 2 of the Federal Act of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2011 (2008 2893 RO; FF 2005-4469).

Art. 38 capital payments from the pension benefits in capital pursuant to art. 22, as well as payments then death, permanent injury or lasting damage to health are imposed separately. They are in all cases subject to an entire annual tax.
The tax is set for the fiscal year during which this income was earned.
It is calculated based on rates representing one fifth of tariffs enrolled in art. 36, al. 1, 2, and 2 first sentence.
Social deductions are not allowed.

Introduced by no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).
New content according to no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).
New content according to chapter I of the Federal Act of Sept. 25. 2009, in force since Jan. 1. 2011 (2010 453 RO; FF 2009 1415).

Chapter 6 Compensation for the effects of progression to cold art. 39. the effects of growth cold on the tax on the income of natural persons will be offset in full by an equivalent adaptation of scales and deductions in francs on income. The amounts must be rounded up to 100 francs higher or lower.
The FDF suits each year rates and deductions the Swiss consumer price index. The level of the index on June 30 before the beginning of the fiscal period is crucial. Adaptation is excluded if the price increase is negative. Adaptation that takes place after a negative inflation occurs on the basis of the last suitable scale.


New content according to chapter I of the Federal Act of Sept. 25. 2009, in force since Jan. 1. 2011 (2010 453 RO; FF 2009 1415).
Repealed by no I of the Federal Act of Sept. 25. 2009, with effect from Jan 1. 2011 (2010 453 RO; FF 2009 1415).

Title 3Imposition in time art. 40 fiscal period the tax period is the calendar year.
The income tax is set and collected for each fiscal period.
If the conditions of are met for part of the tax period, the tax is levied on income earned during this period. For periodic income, the tax rate is determined taking into account income calculated over 12 months; non periodic income are subject to an annual tax of around, but are not converted to an annual income for the calculation of the rate. Art. 38 is reserved.

Art. 41 determination of taxable income income is determined by the income earned during the fiscal period.
The product of the independent gainful activity is determined by the result for the business year ended during the fiscal period.
Taxpayers who exercise a self-employed gainful activity must proceed to closing their accounts in each fiscal period.

Art. 42 taxation in case of marriage and dissolution of marriage the spouses living in the same household are taxed pursuant to art. 9, al. 1, for the tax period in which they were married.
In cases of divorce or separation legal or effective, the spouses are taxed separately for the whole of the tax period.
The spouses living in the same household are taxed jointly (art. 9, para. 1) until the day of the death of one of them. The surviving spouse is imposed separately for the rest of the fiscal period, according to the schedule that applies. Art. 40, al. 3, shall apply by analogy.

Art. 43 to 48 Abroges third part taxation of legal persons title 1 liability to tax Chapter 1 Definition of the Corporation art. 49. legal persons subject to tax are: a. capital companies (limited liability companies, companies limited by shares, limited liability companies) and cooperative societies; b. associations, foundations and other entities.

Collective investments who own property in direct ownership in the sense of art. 58 CISA are assimilated to other legal persons. Investment companies with fixed capital within the meaning of art 110 CISA are imposed as capital companies.
Foreign corporations as well as commercial companies and foreign communities of taxable persons under art. 11, are assimilated to Swiss corporations which they are closest to their legal form or their actual structure.

RS 951.31 new content according to section II 6 of the annex to the Federal Act of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).

Chapter 2 Conditions of liability art. 50 personal connecting corporations are subject to tax because of their personal attachment when they have their headquarters or their effective administration in Switzerland.

Art. 51 connecting economic corporations who do not have their seat or their effective administration in Switzerland are subject to the tax because of their economic, when connecting: a. they are associated with a company based in Switzerland; b. they operate a stable establishment in Switzerland; c. they are owners of a building located in Switzerland or that they have on such a building of real rights of enjoyment or personal rights comparable economically to real rights of enjoyment; d. they are incumbent or Burundi debt secured by a mortgage lien or pledge on sis buildings in Switzerland; e. they do trade sis building in Switzerland or serve as intermediaries in real estate transactions.

Permanent establishment means any fixed installation in which is exercised all or part of the activity of the company. Are especially considered permanent establishments, offices, factories, workshops, sales counters, permanent representations, mines and other places of exploitation of natural resources, as well as the construction sites or from editing for a period of at least twelve months.

Art. 52 scope of liability based on a personal connection liability is unlimited; It does however not to the companies, to permanent establishments and buildings located abroad.
Liability based on economic connection is limited to the taxable income in Switzerland within the meaning of art. 51. in international relations, the extent of the liability of a company, a permanent establishment or a building is defined in accordance with the rules of the federal law on the ban of the Intercantonal taxation. A Swiss company may offset the losses of a permanent establishment abroad with profits in Switzerland if the State in which the property is located already took account of these losses. If Hotel profits over the next seven years, the tax will be recovered during these exercises insofar as carry-overs of losses are offset in the State or it is located. Losses on real estate abroad will be taken into account if a PE is exploited in the country concerned. The provisions of double taxation conventions are reserved.
Taxpayers who have their headquarters and their effective administration abroad should the tax on profits they make in Switzerland.

New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Art. 53


Repealed by no I 1 of the Federal Act of Oct. 10. 1997 on the reform of 1997 of the corporate income tax with effect from Jan 1. 1998 (RO 1998 669; FF 1997 II 1058).

Chapter 3 start and end of liability art. 54. the liability begins the day of the Foundation of the legal person, its seat or his administration in Switzerland or the day where it acquires a taxable item.
Coverage ends the day of the closing of the liquidation of the legal person, the day of the move of its headquarters or its effective administration abroad, or even the day where disappears the taxable in Switzerland.
In the case of transfer of the assets and liabilities of one Corporation to another, taxes owed by the recovery Corporation must be paid by the reprenante Corporation.
The temporary transfer of seat abroad as well as all other measures within the meaning of the Federal law on the country's economic supply are not considered at the end of the liability.

Chapter 4 liability solidarity art. 55 termination liability of a legal person, the people responsible for his administration and its liquidation answer solidarity taxes it must, to the extent of the proceeds of liquidation or, if the legal person transfers his seat or the place of its effective administration abroad, up to a maximum of the net assets of the Corporation. They are released from liability if they prove that they have taken all the care ordered by the circumstances.
Are jointly responsible for taxes owed by a corporation subject to tax because of economic ties, to a maximum of the net proceeds, those responsible: a. the liquidation of a company or a permanent establishment in Switzerland, b. the alienation or the realization of receivables secured by such a building or a building located in Switzerland.

When a legal person that has Switzerland neither Headquarters nor its effective administration serves as intermediary in an operation on a building located in Switzerland, the buyers and sellers of the building are severally liable, up to a maximum of 3% of the purchase price, taxes owed by the Corporation because of its intermediary activity.
Members of commercial companies and other communities of people of foreign law without legal personality jointly respond taxes owed by these societies and communities.

Chapter 5 exemptions art. 56 are tax exempt: a. Confederation and its institutions; b. the cantons and their institutions c. Commons, the parishes and the other authorities of the cantons, as well as their institutions; d. licensees transport and infrastructure a concession of the Confederation who receive compensation for this activity or need, because of their concession maintaining year-round service of national importance; the gains that come from an activity subject to concession and are available freely are also exempt from tax; ancillary operations and land that have no relationship with the activity subject to concession are however excluded from this exemption; e. institutions of occupational pension funds of companies that have their homes, their headquarters or permanent establishment in Switzerland and business who have with them close links, provided that the resources of these institutions are allocated permanently and exclusively to the staff pension; f. indigenous social insurance funds and compensation, such as funds of unemployment insurance, for health insurance, old-age, invalidity and survivors, with the exception of dealers insurance companies; g. legal persons that pursue the goals of public service or public utility, on the benefit exclusively and irrevocably assigned to these goals. Economic purposes cannot be regarded in principle as being of public interest. The acquisition and administration of investments important to companies capital have a character of public utility when the interest in the maintenance of the company in a position subordinate to the purpose of public utility and leadership activities are not exercised; h. legal persons who continue, on the national cultual goals, on the benefit exclusively and irrevocably assigned to these goals; i. foreign States on their Swiss buildings dedicated to the direct use of their diplomatic and consular representations, as well as the institutional beneficiaries of tax exemptions referred to in art. 2, al. 1, of the Act of June 22, 2007, on the host State, for buildings they own and which are occupied by their services; j. collective investments that have direct ownership buildings, where investors are exclusively of professional pension funds within the meaning of the let. e or indigenous funds of social insurance and compensation within the meaning of the let. f, which are exempt from the tax.

New content according to ch. II 10 of the Federal Act of 20 March 2009 on the reform of the railways 2, in force since Jan. 1. 2010 (2009 5597 5628 RO; FF 2005 2269, 2007 2517).
New content according to Chapter 3 of the annex to the Federal Act of 8 October. 2004 (Foundation Law), in force since Jan. 1. 2006 (RO 2005 4545; FF 2003 7425 7463).
New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
New content according to ch. II 7 of the annex to the Federal Act of June 22, 2007, on the host State, in effect since Jan. 1. 2008 (RO 2007 6637; FF 2006 7603).
RS 192.12 introduced by section II 6 of the annex to the Federal Act of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).

Title 2 Chapter 1 purpose of Section 1 principle Art. tax income tax 57. the income tax is to net income.

Section 2 Determination of net art. 58. in general taxable net income includes: a. the balance of the profit and loss account, account of the carry-over balance from the previous year; (b) all withdrawals made on the commercial result before the calculation of the balance of the profit and loss account, which do not serve to cover expenditure justified by commercial use, such as: - acquisition costs, production or improvement of fixed assets; - depreciation and provisions which are not justified by commercial use; - payments to the reserve fund; - the release of equity through funds belonging to the Corporation, provided that they come from reserves by benefits that have not been taxed; - open or hidden profit distributions and the benefits to third parties which are not justified by commercial use;

(c) products that have not been recorded in the income statement, including capital gains, profits revaluation and liquidation, subject to art. 64. the transfer abroad of the seat of the administration, a company or a permanent establishment is likened to a liquidation.

Taxable net income of legal persons who establish an account of results is determined by the al. 1 which is applicable by analogy.
The benefits that provide mixed economy companies completing a task in the public interest, predominant way, companies who are close are valued at the current market price, to their current cost of production plus an appropriate margin or their reduced current final sale price of a profit margin. the result of each company is adjusted accordingly.

Art. 59 charges justified by commercial usage charges justified by commercial use also include: a. the Federal, cantonal and communal, but no taxes tax fines; b. the payments to the staff of the company pension, provided that any use contrary to their purpose is excluded; c. donations in cash and in the form of other assets up to a maximum of 20% of the net profit, in favour of legal persons which have their headquarters in Switzerland and are exempt from the tax because of their goals of public service utilities (art. 56, let. g) or Confederation, cantons, municipalities and their institutions (art. 56, let a to c); d. discounts discounts, bonuses and rebates granted on the exchange value of deliveries and services, as well as the shares of profits of insurance companies to be distributed among the insured; e. costs for training and development for business purposes of the company's staff, fees including conversion.

The kickbacks, in the sense of Swiss criminal law, paid to public officials Swiss or foreign, are not part of the charges justified by commercial use.

New content according to Chapter 3 of the annex to the Federal Act of 8 October. 2004 (Foundation Law), in force since Jan. 1. 2006 (RO 2005 4545; FF 2003 7425 7463).

Introduced by no I 1 of the Federal Act of Sept. 27. 2013 on the imposition of fees for training and development for professional purposes, in effect since Jan. 1. 2016 (2014 1105 RO; FF 2011 2429).
Introduced by chapter I of the Federal Act of 22 Dec. 1999 on the prohibition of deductible kickbacks, in force since Jan. 1. 2001 (RO 2000 2147; FF 1997 II 929, IV 1195).

Art. 60 items with no influence on the outcome are not a taxable benefit: a. the contributions of members companies of capital and cooperative societies, including the agio and fund benefits lost; b. the transfer of the seat of the administration, a business or a permanent establishment within Switzerland, provided that any alienation or accounting revaluation; c. fortune increases from a succession a bequest or a donation.

Art. 61Restructurations reserves of a legal person are not imposed during restructuring, including during a merger, Division or transformation, as long as the Corporation is subject to tax in Switzerland and that the commercial elements are repeated value last, decisive for the income tax: a. in the case of processing in a partnership or in another legal person; (b) in the event of division or separation of a legal person to condition that this transfer is intended one or several farms or parts separate operating and provided that existing after the split entities continue operation or a separate operating part; (c) in case of exchange of rights of participation or rights of membership as a result of a restructuring or a concentration equivalent economically to a merger; d. in the case of transfer to a society girl Swiss operations or parts of operations as well as elements that make part of the assets of the operation; society girl means a capital company or a co-operative society which the Corporation or cooperative society who transfers it has at least 20% of the share capital or capital.

In the case of transfer to a society daughter within the meaning of para. 1, let. d, the transferred reserves are imposed later in accordance with the procedure laid down in art. 151 to 153, insofar as during the five years following restructuring, the transferred values or participation rights or the rights of membership in the daughter company are alienated; in this case, society girl can assert the corresponding reserves imposed as profit.
Direct or indirect 20% stakes at least share capital or capital of another company of capital of a cooperative society, but also farms or separate parts operation as well as the elements that are part of the assets exploitation, may be transferred, at their last key value for tax on the profit, between companies of capital or the Swiss cooperative societies , which, in light of the circumstances and the case species and through holding the majority of votes or in any other way, are combined under the single leadership of a corporation of a cooperative society. Transfer to a society girl to the senses of the art. 61, al. 1, let. d, is reserved.
If, within five years following a transfer, according to para. 3, the transferred elements of heritage are alienated or if the single direction is abandoned during this period, the transferred reserves are imposed later in accordance with the procedure laid down in art. 151 to 153. The recipient Corporation is arguable in this case the corresponding reserves imposed as profit. Capital companies and cooperative societies Swiss under same management at the time of the violation of the blocking period meet the solidarity tax is recalled.
Society that then the recovery of the assets and liabilities of a corporation of a cooperative society is a book loss on the participation it holds in this society, cannot deduct this loss on the tax plan; all accounting income on participation is taxable.

New content according to point 7 of the annex to the Federal Act of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).

Art. 62 depreciation depreciation of assets justified by commercial use are allowed, as long as they are recorded or, if an accounting simplified under art. 957, al. 2, CO, they appear in a special depreciation plan.
Generally, depreciation are calculated on the basis of the actual value of the various elements of fortune or should be distributed based on the likely duration of use of each of these elements.
Depreciation on assets which were revalued in order to compensate for losses are allowed if the reassessments were allowed by commercial law and that the losses could be deducted in accordance with art. 67, al. 1, at the time of the sinking.
Value adjustments and depreciation on the investment cost of investments that meet the conditions provided for in art. 70, al. 4, let. b, are added to the taxable benefit insofar as they are no longer justified.

RS 220 new content according to section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).
Introduced by no I 1 of the Federal Act of Oct. 10. 1997 1997 (RO 1998 669 companies tax reform; FF 1997 II 1058). New content according to section II 2 of the Federal Act of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2011 (2008 2893 RO; FF 2005-4469).

Art. 63 provisions of provisions can be charged to the income statement for: a. the commitments for the year the amount is still undetermined; b. the risk of losses on current assets, including on goods and the debtors; c. other risks of imminent loss during exercise; d. future research and development mandates given to third parties up to 10% of taxable profit, but altogether up to 1 million francs up.

Provisions justifying more are added to the taxable profit.

Art. 64 re-used when necessary operating assets are replaced, the hidden reserve of these goods may be carried over assets acquired in reinvestment, if these goods are also necessary to the operation and are located in Switzerland. Replacement of buildings by movable property is reserved.
In case of replacement of participations, latent reserves can be reported on a new participation if alienated participation was equal to 10% of the share capital or of social capital at least or 10% at least of the profit and reserves of the other company and the capital company or cooperative society held this participation for a year at least.
Where the reinvestment is not involved in the same year, a provision corresponding to the hidden reserves may be formed. This provision should be dissolved and used for depreciation of the item acquired in reinvestment or credited to the income statement, within a reasonable time.
Only assets that directly serve to exploitation are considered to be necessary for this; do not party, including goods which are useful to the company and their investment value or their performance.

New content according to section II 2 of the L of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2011 (2008 2893 RO; FF 2005-4469).
Introduced by section 7 of the schedule to the Federal Act of 3 October. 2003 on the merger (RO 2004 2617; FF 2000 3995). New content according to section II 2 of the L of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2011 (2008 2893 RO; FF 2005-4469).
Rectified by the annex to the LF from 7 oct. 1994 (RO 1995 1445; FF 1994 III 1848).

Art. 65interets on hidden equity interest attributable to the share of economically equivalent to the own capital foreign capital are part of the taxable profit companies of capital and cooperative societies.

New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Art. 66 associations, foundations and collective investment contributions to associations by their members and contributions to the fortune of the Foundation are not part of the taxable benefit.
Expenses related to the acquisition of the taxable revenue of the associations can be fully deducted from these recipes; other expenses may be insofar as they exceed the contributions from the members.
The collective investment schemes which have buildings in direct property are subject to tax on the profit for the performance of their buildings in direct property.


New content according to section II 6 of the appendix to the L of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).
New content according to section II 6 of the appendix to the L of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).

Art. 67 deduction of losses the loss of the seven years preceding the period tax (art. 79) can be deducted from the net income for this period, provided that they could not be taken into account in the calculation of taxable net income for those years.
Losses from previous years that have not yet been able to be deducted from the benefit can also be deducted benefits which are designed to balance a deficit as part of a reorganization, provided that these are not the contributions according to art. 60, let. a. Chapter 2 tax Section 1 finance companies and co-operatives art. 68. the tax on the benefit of capital companies and cooperative societies is 8.5% of the net profit.

New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Section 2 companies of shares art. 69reduction in the following cases, the tax on profits of a corporation of a cooperative society is reduced in proportion to the ratio between the net return of participation rights and total net profit: a. the company has 10% at least of the capital stock or the share capital of another company; b. she attends at least income and reserves to another company for 10%; c. it has rights of participation to a market value of a million of francs at least.

New content according to section II 2 of the L of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2011 (2008 2893 RO; FF 2005-4469).

Art. 70 net return on investments net return on investments within the meaning of art. 69 is the income of these participations, less financing costs are related and a contribution of five per cent intended to cover administrative costs, subject to proof of actual administrative expenses below or above this rate. Are considered fresh funding interest and other costs which are economically similar to passive interest. Are also part of the income of investments profits in capital from investments as well as the proceeds from the sale of subscription rights y related. Art. 207 is reserved.
Are not part of the performance of investments: a... .b. recipes that represent charges justified by commercial use for the capital company or cooperative society, which pays them; c. the benefits of revaluation from participations.

The yield of a participation of in the calculation of the reduction insofar as this participation is not being a depreciation related to this performance and decrease of net door taxable (art. 58 ss).
Capital gains enter the calculation of the reduction that: a. insofar as the product of the alienation is higher than the investment cost; (b) if the alienated participation was equal to 10% of the share capital at least or the share capital of another company or if she had a right based on 10% at least of the profit and reserves of another company and the capital company or cooperative society has owned it for a year at least; If participation falls below 10% as a result of a partial alienation, the reduction may be granted on each subsequent alienation profit if the market value of the rights of participation at the end of the fiscal year preceding the alienation was a million of francs at least.

Transactions which result in the group by a wrongful tax saving cause a correction of the taxable profit or decrease of the reduction. The tax savings is unjustified when the capital gains and capital losses or depreciation relating to participation in the sense of the art. 62, 69 and 70 are in relationship of cause and effect.

New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
Repealed by no I 1 of the Federal Act of Oct. 10. 1997 on the reform of 1997 of the corporate income tax with effect from Jan 1. 1998 (RO 1998 669; FF 1997 II 1058).
New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
New content according to section II 2 of the L of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2011 (2008 2893 RO; FF 2005-4469).
Introduced by no I 1 of the Federal Act of Oct. 10. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
Introduced by no I 1 of the Federal Act of Oct. 10. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Section 3 Associations, foundations and other legal entities art. 71. the tax on profits of associations, foundations and other entities is 4.25% of the net profit.
The benefit is not taxed when it does not reach 5000 francs.

New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Section collective 4Placements of capital art. 72. the tax on the benefit of the collective investment schemes that have direct ownership buildings is 4.25% of the net profit.

Title 3...

Art. 73 to 78 repealed by section I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate income tax with effect from Jan 1. 1998 (RO 1998 669; FF 1997 II 1058).

Title 4 taxation in time art. 79 fiscal period net income tax is set and collected for each fiscal period.
The fiscal period corresponds to the commercial exercise.
Each calendar year, except the year of Foundation, the accounts must be closed and a balance sheet and a profit and loss account established. Accounts must also be closed in the event of transfer of Headquarters, administration, a company or a permanent establishment, as well as at the end of the liquidation.

New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Art. 80 calculation of tax on net income net income is calculated based on the net profit during the fiscal period.
During the liquidation of a legal person or the transfer abroad of its headquarters, its administration, a company or a permanent establishment, the latent reserves through income not subject to tax are imposed with the net income for the last year.

Art. 81 repealed by no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate income tax with effect from Jan 1. 1998 (RO 1998 669; FF 1997 II 1058).

Art. 82 tax rate shall apply the tax rate in force at the end of the fiscal period.

Part IV tax at the source of physical and legal persons title 1 physical persons resident or staying in Switzerland under tax law art. 83 people subject to the tax at source foreign workers who, without being for the benefit of an establishment permit, are, under tax law, domiciled or stay in Switzerland, are subject to a tax levied at source on income of their dependent gainful activity. Are excluded the income subject to taxation according to the art. 37. the spouses living in the same household are taxed according to the ordinary procedure if one of them has Swiss citizenship or is for the benefit of an establishment permit.

Sentence introduced by section 4 of the annex to the L of 17 June 2005 on the black, in force since Jan. 1. 2008 (2007 359 RO; FF 2002 3371).

Art. 84 taxable benefits tax is calculated on the gross income.
All income from an activity on behalf of others are taxable, including the additional income such as allowances for special benefits, commissions, allowances, bonuses for length of service, gratuities, tips, the percentages of profits, employee participation and any other bonus cash, as well as income acquired in compensation such as daily allowances of Medicare unemployment insurance or insurance against accidents.
Benefits in kind and gratuities are assessed, as a general rule, according to the standards of the old-age insurance and federal survivors.

New content according to no I 1 of the Federal Act of 17 Dec. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 85 principle governing the setting of the scale


The Federal Administration (FTA) establishes the scale of deductions according to the rate of tax on the income of natural persons.
In agreement with the cantonal authority, she also fixed rates which should be incorporated in the cantonal scale in respect of the direct federal tax.

New content according to section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Art. 86 structure of the scale the scale takes into account costs professionals (art. 26) and premiums and insurance contributions (art. 33, para. 1, let. d, f and g) as a package, as well as loads of family of the taxpayer (arts. 35 and 36).
Deductions made on the income of the spouses living in a common household who have both a lucrative are calculated according to schedules that take into account the aggregate income of the spouses (art. 9, para. 1), deductions provided for in para. 1 and the deduction granted in the event of gainful activity of both spouses (art. 33, para. 2).

Art. 87 tax taken into account the withholding tax replaces the direct federal tax levied according to the ordinary procedure on the income from work. For the cases referred to in art. 90, the ordinary procedure is reserved.

Art. 88 collaboration of the debtor of the debtor of the taxable taxable delivery is required: a. tax due on time of cash and benefits to the worker tax due on other benefits (including benefits in kind and gratuities); (b) to give the taxpayer a statement or a certificate showing the amount of tax withheld; c. to periodically pay taxes to the competent tax authority to establish its intention surveys are related and allow him to consult all the documents useful to the control of the tax collection.

The tax must also be used when the worker is resident or stay in another canton.
The debtor of the taxable benefit is responsible for the payment of the tax at source.
The debtor of the taxable benefit receives a commission of perception which the rate is fixed by the FDF.

Art. 89 count with Confederation the cantonal tax authority establishes each year the count of direct federal taxes collected at source.

Art. 90 ordinary people subject to the tax at source are taxable according to the ordinary procedure on their income that are not subject to the withholding tax. In terms of the calculation of the tax rate, art. 7 shall apply by analogy.
If the gross income subject to tax at the source of the taxpayer or spouse who lives in common household with him more than a year an amount to be fixed by the FDF, ordinary taxation is made later with allocation of the tax levied at source.

Title 2 natural and legal persons who are neither domiciled nor stay in Switzerland, under tax law art. 91 workers workers who, without being domiciled or stay in Switzerland, are a dependent gainful activity for short periods, during the week or as border, are subject to the withholding tax on income from their activity, in accordance with the art. 83 to 86.

Art. 92 artists, sports and speakers if they are domiciled abroad, artists such as theatre artists, cinema, radio, television, variety shows and musicians, and athletes and speakers, should the income tax from their personal activity in Switzerland, including benefits related. This also applies to the income and allowances which are not paid to the artist, the sportsman or the speaker himself, but to the third party who has organized its activities.
The rate of tax: - for recipes daily up to 200 francs, to 0.8%; - for recipes daily from 201 to 1000 francs, to 2.4%; - for recipes daily from 1001 to 3000 francs, to 5%; - for daily recipes above 3,000 francs, to 7%.

The daily revenue includes gross receipts, including all incidental income and allowances, net of acquisition costs.
The organizer of the show in Switzerland is liable for payment of the tax.
The FDF is authorized to determine, in agreement with the cantons, minimum amounts of perception.

Art. 93 people domiciled overseas directors who are members of the administration or management of legal persons having their seat or their administration effective in Switzerland must tax the percentages of profits, fees, fixed compensation, employee ownership and other remuneration that is paid.
Residents abroad who are members of the administration or management of foreign companies having a PE in Switzerland must tax the percentages of profits, fees, fixed compensation, employee ownership and other remuneration that is paid through the permanent establishment.
The tax rate is set at 5% of the gross income.

New content according to no I 1 of the Federal Act of 17 Dec. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).
New content according to no I 1 of the Federal Act of 17 Dec. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 94 mortgage creditors if they reside abroad, people who are licensed or Burundi debt secured by a mortgage lien or pledge on sis buildings in Switzerland must tax the interest that they are paid.
The tax rate is set at 3% of the gross income.

Art. 95beneficiaires of retirement benefits arising from reports of work of public law domiciled abroad who receive an employer or a sis pension fund in Switzerland pensions, pensions or other benefits resulting from public law working relationship must tax on these benefits.
The tax rate is fixed at one percent of gross income for pensions; for benefits in capital, the tax is calculated according to art. 38, al. 2. new content according to clause I 5 of the Federal Act of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).

Art. 96 beneficiaries from pension funds of private law if they reside abroad, recipients of benefits from Swiss institutions of private law of occupational or provided according to recognized forms linked individual provident should tax those benefits.
The tax rate is for pensions at one percent of gross income; for benefits in capital, it is calculated according to art. 38, al. 2 art. 97 workers in a company of international transport them persons living abroad, who, working in international traffic, a ship, an aircraft or a road transport vehicle, receive a salary or other compensation of an employer with its head office or a permanent establishment in Switzerland must tax on these benefits in accordance with the art. 83 to 86.

Art. 97abeneficiaires of employee participations who are domiciled abroad when they receive significant benefits in cash deriving from non-negotiable employee options (art. 17 b, para. 3) are taxed proportionally on this advantage in accordance with art. 17. tax amounted to 11.5 per cent of the bonus cash.

Introduced by no I 1 of the Federal Act of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 98definition are considered as taxpayers domiciled abroad, to the senses of the art. 92 to 97a, individuals who, under tax law, are neither domiciled nor stay in Switzerland and the entities who do not have their seat or their effective administration in Switzerland.

New content according to no I 1 of the Federal Act of 17 Dec. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 99 tax taken into account the withholding tax replaces the direct federal tax levied according to the ordinary procedure.

Art. 100 collaboration of the debtor of the taxable benefits the debtor of taxable benefits is required: a. withhold the tax due at the maturity of cash benefits and tax due on other benefits, especially on income in kind from the taxpayer and the tips; b. to give the taxpayer a statement or a certificate showing the amount of tax withheld; c. to periodically pay taxes to the competent tax authority to establish its intention statements are related and to allow him to consult all the documents useful to control the collection of tax; (d) to pay the proportionate share of the tax on employee options exercised abroad; the employer tax proportionate share even if the bonus cash is paid by a company of the group abroad.

The debtor of the taxable services is responsible for the payment of the tax at source.

He receives a commission of perception which the rate is fixed by the FDF.

Introduced by no I 1 of the Federal Act of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 101 count with Confederation the cantonal tax authority establishes each year the count of direct federal taxes collected at source.

Fifth part title 1 tax authorities Procedure Chapter 1 authorities Federal art. 102 organization the FDF oversight on behalf of the Confederation (art. 2).
The AFC ensures the uniform application of this Act. She stops the enforcement provisions to ensure a correct and uniform of the direct federal tax collection and taxation. She may prescribe the use of defined formulas.
The Federal appeal authority is the federal court.


New expression by clause I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549). This mod has been taken throughout the text.
Repealed by no I 2 of L June 20, 2014, on delivery of the tax, with effect from Jan 1. 2016 (2015 9 RO; FF 2013 7549).

Art. 103 monitoring the AFC include: a. carry out inspections from the cantonal authorities of taxation and perception and the tax records of the cantons and communes; b. to be represented in the deliberations of the taxation authorities and present proposals; c. order measures of inquiry, in the present case, or, if necessary, take on its own; d. ask , in the present case, that the taxation or the decision on claim it is also notified; e. require decisions, decisions on claim and the decisions on appeal concerning requests in the back of the direct federal tax him are notified.

If it appears that a canton performs way insufficient or inadequate taxation, the FDF may take the necessary measures, on a proposal from the AFC. In presenting his proposal, the AFC ordered the Township to interrupt notification of taxation.

Introduced by section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Chapter 2 authorities cantonal Section 1 Organization and supervision art. 104 the cantonal administration of the direct federal tax organization directs and oversees the execution of this Act. It shall ensure its uniform application. Art. 103, al. 1, shall apply by analogy.
For the taxation of corporations, each canton refers to a single service.
Each canton establishes a cantonal tax Appeals Board.
The Organization of the cantonal enforcement authorities is governed by cantonal law, unless otherwise provided by federal law. When a canton may take the necessary measures in time, the federal Council shall provisionally useful provisions.

Introduced by chapter I of the Federal Act of 14 Dec. in force since Jan. 1, 2012. 2014 (2013 1345 RO; FF 2012 4431).

Art. 104aSurveillance an independent cantonal financial monitoring controls every year the regularity and legality of the perception of the direct federal tax and the payment of the part of the Confederation. Physical control of taxation is excluded from the mandatory supervision. The supervisory body shall report to the AFC and the federal financial control before the end of the year during which the account of State of the Confederation is approved.
If the testing has not been performed, or if no report was handed to the AFC and federal control of Finance before the end of the year during which the account of State of the Confederation is approved, the FDF can, at the request of the AFC and at the expense of the canton, load a company review approved as an expert reviewer in accordance with the law of 16 December 2005 on the supervision of the revision to this control.

Introduced by chapter I of the Federal Act of 14 Dec. in force since Jan. 1, 2012. 2014 (2013 1345 RO; FF 2012 4431).
RS 221.302 Section 2 jurisdiction territorial art. Personal 105Rattachement the cantonal authorities perceive the federal direct tax to individuals who, in the eyes of the tax law, are domiciled in the canton or, in the absence of a home in Switzerland, staying in the Township at the end of the tax or the liability period. The art. 3, al. 5, and 107 are reserved.
Children under parental authority must tax on the proceeds of their lucrative (art. 9, para. 2) in canton which has the right to impose the income at the end of the fiscal period or liability, according to the rules of the federal law concerning the prohibition of double intercantonal taxation.
The cantonal authorities perceive the direct federal tax from legal persons which have their head office or their effective administration in canton at the end of the fiscal period or liability.
Benefit recipients in capital within the meaning of art. 38 are taxed for those benefits in the canton where they are domiciled in tax law at the expiry of these benefits.

New content according to no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).

Art. Economic 106Rattachement the direct federal tax due because of economic ties is perceived by the canton in which are filled at the end of the fiscal period or liability: a. the terms of art. 4 for individuals; (b) the conditions of art. 51 for legal persons.

If the conditions of the art. 4 and 51 are met simultaneously in several cantons, the competent canton is where the largest share of assessed values.
Art. 107 is reserved.

New content according to no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).

Art. 107 the direct federal tax withheld at source withholding tax is seen by the canton in which: a. foreign workers (art. 83) are domiciled or stay, under tax law, at the end of the taxable benefit. If the workplace is located in another canton, the competent authority of the place of work get the amounts received at the source in the canton in which the employee is domiciled or stay; b. artists, athletes or the speakers are active.

In all other cases, the tax is perceived by the canton where, under tax law, the taxable benefits debtor is domiciled or stay, has its headquarters or its effective administration at the end of the benefits. When the taxable benefit is paid by a permanent establishment located in another canton or the permanent establishment of a company that has neither Headquarters nor its effective administration in Switzerland, the tax is perceived by the canton where the permanent establishment.
Ordinary taxation under art. 90 is carried out by the competent canton according to art. 105 art. 108 decision in case of for uncertain or disputed when the tax for a taxpayer cannot be determined with certainty or that it is contentious, it is fixed either by the cantonal administration of the direct federal tax, so taxation of this canton authorities are only in question, or by the AFC, if several cantons are involved. The appeal against the decisions of the AFC is governed by the General provisions of the Federal procedure.
The designation of the Forum may be requested by the taxation authority, by the cantonal of the direct federal tax administration and taxpayers.
The authority that dealt with a case that was not its territorial jurisdiction refer the case to the competent authority.

New content of the sentence according to section 57 of the annex to the L of 17 June 2005 on the TAF, in force since Jan. 1. 2007 (2006-1069-2197 RO; FF 2001-4000).

Title 2 principles of procedure Chapter 1 duties of authorities art. 109 challenge anyone called to make a decision or participate decisively in the development of a decision or a judgment, in accordance with this Act, is required to recuse himself: if she has a personal interest in the case; b. If she is the spouse or partner registered part or leads a couple with her life; (b) if it is related or allied part online direct or collateral line up to the third degree;
c. If she represents a part or has acted for a party in the same case; d. If, for other reasons, it could have a preconceived opinion in the case.

The challenge may be requested by any person participating in the proceedings.
Disqualification disputes are settled by an authority designated by cantonal law whether a cantonal officer and by the FDF in the case of a federal official. The use is reserved in both cases.

New content according to section 24 of the annex to the L of 18 June 2004 on the partnership, in effect since Jan. 1. 2007 (RO 2005 5685; FF 2003-1192).
Introduced by section 24 of the annex to the L of 18 June 2004 on the partnership, in effect since Jan. 1. 2007 (RO 2005 5685; FF 2003-1192).


Art. 110 tax secrecy the people responsible for the application of this Act or who work must keep secret facts which they have knowledge in the exercise of their function as well as the deliberations of the authorities and refuse to the third party consultation of tax records.
Information may be disclosed insofar as a legal basis for federal law expressly.

Art. 111 cooperation between tax authorities the authorities responsible for the application of this Act to lend mutual support in the accomplishment of their task. they communicate any useful information for free to the tax authorities of the Confederation, the cantons, districts, circles and Commons and, at their request, allow them to access tax records. The facts established by the authorities or brought to their attention in application of this provision are protected by tax secrecy, in accordance with art. 110. If, for a taxation, the cantonal share must be distributed between several cantons, the competent tax authority shall inform the cantonal administrations concerned.

Art. 112 collaboration of other authorities of the Confederation, the cantons, districts, circles and Commons communicate, on request, any information necessary for the application of this Act to the authorities responsible for its execution. They can spontaneously report to these cases that might have been an incomplete tax.
Government bodies and institutions which have been delegated tasks to a public administration includes, with respect to the duty to cooperate, the authorities referred to in para. 1. the bodies of the post Switzerland and public credit institutions are released from the obligation to provide information and information concerning the facts on which they must keep secret under special legal provisions.

New content according to section 14 of the appendix to the L of 30 April 1997 on the organisation of the post, in effect since Jan. 1. 1998 (RO 1997 2465; FF 1996 III 1260).

Art. the AFC data 112aTraitement manages, for the performance of duties imposed under this Act, an information system. It can contain sensitive data relating to administrative sanctions or criminal important in tax matters.
The AFC and the authorities referred to in art. 111 are empowered to use systematically the insurance number AVS for the accomplishment of their tasks survivors and legal, in accordance with the Act of 20 December 1946 on old-age insurance (LAVS).
The AFC and the authorities referred to in art. 111 Exchange data that may be useful for the performance of their tasks. The authorities referred to in art. 112 shall communicate to the authorities responsible for the enforcement of this Act data which may be important for its execution.
Data are sent in individual cases or in the form of lists or on electronic data carriers. They can also be made available through an appeals process. This administrative assistance is free.
Is mandatory disclosure of all data that may be used for taxation and the collection of taxes, including: a. identity; b. marital status, place of residence or stay, residence and employment; c. legal operations; d. benefits of public authorities.

Personal data and the equipment used, such as data carriers, computer programs and documentation related to these programs must be protected of any manipulation, modification or destruction unauthorized as well as theft.
The federal Council may enact the implementing provisions on the Organization and management information system, the categories of data to enter, access to data and processing permissions, shelf life, archiving and destruction of data.
The federal Council decides on disputes between the Federal offices dealing with the communication of data. In other cases, the federal court decides pursuant to art. 120 of the Act of 17 June 2005 on the federal court.

Introduced by no VI 3 of the Federal Act of 24 March 2000 on the creation and adaptation of legal bases concerning the treatment of personal data, in effect since Sept. 1. 2000 (RO 2000 1891; FF 1999 8381).
RS 831.10 introduced by section 5 of the annex to the Federal Act of June 23, 2006 (new AHV insurance number), in effect since Dec. 1. 2007 (2007 5259 RO; FF 2006 515).
RS 173.110 new content of the sentence according to section 57 of the annex to the L of 17 June 2005 on the TAF, in force since Jan. 1. 2007 (2006-1069-2197 RO; FF 2001-4000).

Chapter 2 Situation of the spouses in the procedure of art. 113. the spouses who live in common household shall exercise the rights and discharge the obligations they have under this Act on a joint basis.
The tax return must bear two signatures. When the declaration is signed by one of the spouses, a delay is granted to the spouse who has not signed. If the period expires without having been used, the contractual representation between spouses is assumed to be established.
To ensure that remedies and other writings are deemed introduced timely, just that one of the spouses acted in time.
Any communication that the tax authority sent to married taxpayers who live in common household is addressed to the spouses jointly.

Chapter 3 of Art. taxpayer rights 114 consultation of the file the taxpayer has the right to see the documents in the file that was produced or signed. The spouses who must be taxed jointly have a right of mutual consultation.
The taxpayer can read other parts once the facts have been established and provided that no backup of public or private interest is opposed.
When an authority refuses the taxpayer the right to see a piece of the record, she cannot rely on this document to decide at the expense of the taxpayer that if she gave him knowledge, orally or in writing of the essential content of the piece and moreover enabled him to speak and to bring its own means of evidence.
The authority which refused the taxpayer the right to consult his file confirms, in the request, it was rejected by a decision of appeal.

Art. 115 offer evidence offers evidence of the taxpayer must be accepted, provided that they are specific to establish relevant facts for taxation.

Art. 116 notification decisions and decisions shall be notified to the taxpayer in writing and must indicate the legal remedies.
When the taxpayer has no known address or that he is abroad, without a representative in Switzerland, the decisions and pronouncements can it be validly notified by publication in the official journal of the canton.

Art. 117 contractual representation the taxpayer may be contractually represented before the authorities responsible for the application of this Act, insofar as his personal collaboration is not necessary.
Anyone with the exercise of civil rights and his civil rights may validly represent the taxpayer. The authority may require the representative that it justifies its powers of representation by producing a written power of attorney.
When the spouses living in a common household does not mandate a common representative or not jointly appointed a person authorized to receive mail, a notification must be sent to both spouses jointly.
Notifications must be sent to each spouse when they live apart, in fact or in law.

Art. 118 obligation to be represented the tax authorities may require that the taxpayer who was domiciled or headquartered abroad appoints a representative in Switzerland.

Chapter 4 time art. 119. the time limits set in the Act may not be extended.
The time allowed by the authority may be extended if there are serious reasons and that the request for extension is made before the expiry of these time limits.

Chapter 5 Prescription art. 120 prescription of the right to tax the right to taxation be barred after five years from the end of the fiscal period. The art. 152 and 184 are reserved.
The prescription does not run or is suspended: a. during the claim, appeal or review procedures; (b) as the tax debt is guaranteed by securities or that recovery is adjourned; c. as long as the taxpayer or a person jointly liable with him of the payment of the tax has no domicile in Switzerland or is not stay.

A new limitation period begins to run: a. when the authority takes an action to establish or assert a claim of tax and informs the taxpayer or a person jointly liable with him of the payment of the tax; b. when the taxpayer or a person jointly liable with him expressly acknowledges the tax debt; c. when a request in rebate tax is filed; (d) when a prosecution is brought then of subtraction consumed tax or tax offence.


The limitation of the right to taxation is acquired in all cases 15 years after the end of the fiscal period.

Art. 121 prescription of the right to tax receivables tax prescribes five years from the entry into force of the tax.
For suspension and interruption of the prescription, art. 120, al. 2 and 3, shall apply by analogy.
The prescription is acquired in any case 10 years after the end of the year in which the tax came into force.

Title 3 ordinary taxation Procedure Chapter 1 work preparatory art. 122. the taxation authorities establish and keep up-to-date a register of taxpayers alleged.
The competent authorities of the cantons and communes shall communicate to the authorities responsible for the application of this Act all useful information that emerge from their control registers.
For the preparatory work, the taxation authorities may require the cooperation of the local authorities or bodies specifically responsible for such work.

Chapter 2 Obligations of procedure Section 1 responsibilities of the authorities of taxation art. 123. the taxation authorities establish the elements of fact and law that allows a complete and accurate, taxation in collaboration with the taxpayer.
In particular, they can order expertise, to inspect and examine on-site accounts and supporting documents. All or part of the costs of these investigative measures can be imposed on the taxpayer or any other person required to provide information, when they made them necessary by a guilty breach obligations of procedure.

Section 2 the taxpayer Art. Collaboration 124 tax return taxpayers are invited by official publication or by sending the form to fill out and file a tax return form. Taxpayers who have not received formula must request one from the competent authority.
The taxpayer must fill out the tax in accordance with the truth and complete; He must personally sign and submit it to the competent authority with the schedules prescribed within the time allotted to him.
The taxpayer who fails to file the tax return form, or who files an incomplete formula, is invited to remedy the omission within a reasonable time.
The taxpayer who exceeds the time limit to submit his return or return when it was returned to him so that it complements apologized if it establishes that, as a result of military service, civil service, out of the country, of disease or for other serious reasons, he has prevented this duty in good time and that it has discharged within 30 days after the end of the prevention.

New content according to point 7 of the annex to the Federal Act of 6 October. 1995 on the civil service, in effect since Oct. 1. 1996 (RO 1996 1445; FF 1994 III 1597).

Art. 125 annexes individuals must join their statement including: a. certificates of wages for all income from a gainful dependent activity; b. the attestations concerning the services that the taxpayer has obtained as a member of the administration or of another body of a legal person; c. the complete state of securities and loans, as well as debts.

Individuals whose income comes from an independent gainful activity and legal persons must join their statement: a. the signed annual accounts (balance sheet, profit and loss account) for the fiscal period; forgotten the source. in the case of an accounting simplified under art. 957, al. 2, CO: a statement of receipts and expenditures of the State of fortune as well as levies and private flows for the fiscal period.

For the taxation of the tax on profit, capital companies and cooperative societies must also indicate, at the end of the fiscal period or of liability, the amount of their own capital. This equity includes share capital or the paid-up, contributions, agios and additional payments in the sense of art. 20, al. 3, worn in the commercial balance sheet, open reserves and unrealised reserves from taxed profits as well as the share of foreign funds which is economically equivalent to the own capital.

RS 220 new content according to section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).
New content of the sentence according to ch. II 2 of the L of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2011 (2008 2893 RO; FF 2005-4469).
Introduced by no I 1 of the Federal Act of Oct. 10. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Art. 126 future collaboration the taxpayer must do what is necessary to ensure a complete and accurate assessment.
At the request of the tax authority, these include oral information or written, submit its books of account, vouchers and other certificates as well as the parts about his business dealings.
Individuals who exercise a self-employed gainful activity and legal persons must maintain ten years books or records referred to in art. 125, al. 2, as well as supporting documents in relation to their activity. The fashion outfit and conservation of these documents is governed by arts. 957 to 958f CO.

RS 220 new content of the second sentence by clause I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).
New content according to section II 1 of the Federal Act of the Federal Act of 22 Dec. 1999, in force since June 1, 2002 (RO 2002 949; FF 1999 4753).

Section 3 certificates of third art. 127 must give certificates written to the taxpayer: a. the employer on its benefits to the worker; b. the creditors and debtors, the State, the amount, the interests of debt and credit, as well as on securities which they match; c. insurers, on the cash value of the insurance and benefits paid or due under contracts of insurance; d. Trustees , asset managers, creditors charge, agents and other persons who have or had possession or administration of the fortune of the taxpayer, this fortune and revenues; e. people who are or were in business relations with the taxpayer, on their claims and reciprocal benefits.

When, despite summons, the taxpayer does not have the certifications required, the tax authority may require them directly from the third party. Professional secrecy protected legally.

Section 21(1)(b) 4 128 Associates, owners and joint owners must provide at the request of tax authorities of information on their right with the taxpayer reports, especially on his part, its rights and its revenues.

Section 5 information of third art. 129 must produce a certificate to the authority of taxation for each tax period: a. legal persons, on the benefits paid to members of the administration or other bodies; foundations, in addition, benefits provided to their beneficiaries; b. institutions of occupational and related individual retirement, benefits provided to their pension policyholders or beneficiaries (art. 22, para. 2); c. simple corporations and partnerships, on all the elements that are important for the taxation of their associates including share of income and wealth of society; d. employers who place interests of contributor to their employees on all data necessary for taxation; the federal Council regulates the terms in an order.

A duplicate of the certificate must be sent to the taxpayer.
The collective investment schemes that have direct ownership buildings must submit to the tax authorities, for each fiscal period, a certificate covering all the key elements for the imposition of these buildings.

Introduced by no I 1 of the Federal Act of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).
New content according to section II 6 of the appendix to the L of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).

Chapter 3 Taxation art. 130 the authority of taxation control tax and conducts the necessary investigations.
She performs the taxation office on the basis of a thorough assessment if, despite summons, the taxpayer has not satisfied its obligations of procedure or the taxable items cannot be determined with any precision desired in the absence of sufficient data. It can take into account experimental coefficients, the evolution of wealth and the lifestyle of the taxpayer.

Art. 131 notification


The fixed taxation authority, in the assessment decision, the taxable items (taxable income, taxable net income), the rate and the amount of tax. In addition, it indicates to capital companies and cooperative societies the amount of own capital after taxation of tax benefits and the taking into account of profit distributions.
She communicates changes to his statement at the latest when the notification of the decision of tax to the taxpayer.
Assessment decision must be notified to the cantonal administration of the direct federal tax as well as the AFC when they intervened in the procedure of taxation or they asked that the decision be communicated to them (art. 103, para. 1 let. d, and 104, al. 1).

New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Chapter 4 claim art. 132 conditions a taxpayer may address a written complaint against assessment decision within 30 days following its notification to the taxation authority.
The claim filed against an already reasoned assessment decision can be seen as a resort and transmitted to the cantonal commission of appeal tax if the taxpayer and the other right holders consent (art. 103, para. 1, let. b, and 104, al. 1).
The taxpayer who has been taxed officio may file a claim against this tax only on the ground that it is manifestly inaccurate. The claim must be substantiated and indicate, where appropriate, the means of evidence.

Art. 133 time period begins the day after the notification. It is considered as met if the claim was given to taxation authority, at a post office Swiss or a diplomatic representation or consular Switzerland abroad the last business day of the time limit at the latest. When the last day of the period falls on a Saturday, Sunday or a day official holiday, the deadline expires the first following working day.
The complaint addressed to an incompetent authority must be transmitted without delay to the competent tax authority. The claim period is considered to be respected when the complaint was handed over to an incompetent authority or a Swiss post office the last business day of the time limit at the latest.
After the 30 days period, a claim is admissible only if the taxpayer establishes that as a result of military service, civil service, illness, absence of the country or for other serious reasons, he was prevented his claim in good time and that it filed within 30 days after the end of the impediment.

New content according to point 7 of the annex to the Federal Act of 6 October. 1995 on the civil service, in effect since Oct. 1. 1996 (RO 1996 1445; FF 1994 III 1597).

Art. 134 skills of the tax authorities the authority of taxation, the cantonal administration of the direct federal tax and the AFC have the same skills in claims than in the taxation procedure.
No action is taken to the withdrawal of the claim if it appears, in the light of the circumstances, that the assessment was incorrect. In addition, the complaints procedure cannot be closed without the consent of all the tax authorities involved in the procedure of taxation.

Art. After investigation, 135 decision of tax authority takes a decision on the claim. She can again determine all elements of the tax and, after hearing the taxpayer, change taxation even to the disadvantage of the latter.
The decision is motivated and notified to the taxpayer as well as the cantonal administration of the direct federal tax. She is also communicated to the AFC when it intervened in taxation or asked that the decision on complaint communicated to him (art. 103, para. 1).
The claim procedure is free of charge. However, art. 123, al. 2, last sentence applies by analogy.

Title 4 proceedings in case of tax collection to the art source. 136 procedure bonds the taxpayer and the debtor of the taxable benefits must, at the request of tax authorities, give all oral information or written on the determinants for the collection of tax at source. The art. 123 to 129 apply by analogy.

Art. 137 decision when the taxpayer or the debtor of a taxable benefit disputes the principle or the amount of the withholding tax, he may, up to the end of March of the year following the expiry of the delivery, require taxation authority makes a decision on the existence and extent of the liability.
The debtor of the taxable supply is required to operate the withholding until the entry into force of the decision.

Art. 138 supplementary payment and restitution of tax when the debtor of the taxable delivery made an inadequate restraint or made no, taxation authority requires it to fulfil the tax which has not been retained. The right of the debtor to turn against the taxpayer is reserved.
When the debtor of the taxable delivery made a too high tax, he must return the difference to the taxpayer.

Art. 139 remedies the person concerned may oppose a decision on withholding tax by presenting a claim under art. 132. when contentious withholding tax at source is based on federal law on cantonal law, cantonal law in its implementing provisions, may provide that the procedure of claim and before the cantonal Appeals Board are governed by cantonal rules of procedure defining for the challenge, and the review of decisions relating to cantonal taxes levied at source.

Title 5 Chapter 1 appeal appeal proceedings before the cantonal commission of appeal tax art. 140 conditions to be met by the taxpayer the taxpayer can oppose the decision on claim the authority of taxation in addressing, within 30 days from the notification of the contested decision, to an independent Appeals Board of the tax authorities. Art. 132, al. 2, is reserved.
It must specify, in the notice of appeal, its findings and the facts on which they are based, as well as means of proof; the documents used as evidence should be attached to the deed or described with precision. When the use is incomplete, a fair is time the taxpayer for remedy, under penalty of inadmissibility.
Any error in the contested decision and any defect in procedure provide grounds to appeal.
Art. 133 shall apply by analogy.

Rectified by the annex to the LF from 7 oct. 1994 (RO 1995 1445; FF 1994 III 1848).

Art. 141 requirements by the supervisory authority the cantonal administration of the direct federal tax and the AFC can file an appeal with the cantonal Appeals Board against any decision of taxation or decision on claim of authority of taxation.
The appeal period is to: a. 30 days from the notification, in which case the assessment decision or the decision on claim was notified to recourante administration; (b) 60 days from notification to the taxpayer in other cases.

Art. 142 procedure the cantonal commission of appeal invited the authority of taxation to determine and to him to send the file. It also requires notice of the cantonal administration of the direct federal tax and the AFC.
When the appeal is filed by the cantonal administration of the direct federal tax or by the AFC, the cantonal Appeals Board invite the taxpayer to express themselves.
When the notice by the authority in response to the taxpayer's appeal contains new arguments of fact or law, the cantonal Appeals Board invite the taxpayer to speak also on these.
In the appeal, the cantonal Appeals Board has the same powers as the authority of taxation in the taxation procedure.
The right of the taxpayer to consult the file is governed by art. 114 art. 143 the cantonal Appeals Board decision decision after trial of the action. After hearing the taxpayer, she can also change taxation to the disadvantage of the latter.
It communicates a written reasoned decision to the taxpayer and the authorities involved in the procedure.

Art. 144 costs the costs of the proceedings before the cantonal Appeals Board are being charged to the losing party; When the appeal is partially accepted, they are distributed proportionally.
All or part of the costs are put in charge of using that wins its case, when complying with the obligations that other matters, he could get satisfaction in the procedure of taxation or claim already or when it has hampered the statement of the cantonal Appeals Board by its dilatory attitude.
The cantonal Appeals Board may waive rule charges when special circumstances so warrant.
For the allocation of costs, art. 64, al. 1 to 3, of the Federal Act of 20 December 1968 on administrative procedure apply by analogy.

The amount of the costs of the proceedings before the cantonal Appeals Committee is fixed by the cantonal legislation.

RS 172.021 Chapter 2 appeals to other cantonal authority art. 145. insofar as the cantonal law, the decision on appeal can still be brought before another instance cantonal, independent of the administration.
The art. 140 to 144 shall apply by analogy.

Chapter 3 appeals court federal art. 146. the decision of the cantonal appeals commission or another cantonal instance of appeal within the meaning of art. 145 can be appealed to the federal court. The cantonal direct federal tax administration also has quality to use.

New content according to section 57 of the annex to the L of 17 June 2005 on the TAF, in force since Jan. 1. 2007 (2006-1069-2197 RO; FF 2001-4000).

Title 6 Modification of decisions and pronouncements entered into force Chapter 1 review art. 147 grounds a decision or a judgment entered into force may be revised in favour of the taxpayer, upon request or ex officio: a. when important facts or conclusive evidence are discovered; b. when the authority which ruled not ignored important facts or conclusive evidence that she knew or should have known, or in any other way she violated one of the basic rules of the procedure; c. when a crime or misdemeanour has had an impact on the decision or the pronounced.

The revision is excluded when the applicant has invoked reasons that he could already argue over the ordinary procedure if he had evidence of diligence that might reasonably be required of him.
The review of the decisions of the federal court is governed by the law of 17 June 2005 on the federal court.

RS 173.110 new content according to section 57 of the annex to the L of 17 June 2005 on the TAF, in force since Jan. 1. 2007 (2006-1069-2197 RO; FF 2001-4000).

Art. 148 delay the request for review must be filed within 90 days following the discovery of the ground of review, but at the latest within ten years following the notification of the decision or of the pronouncement.

Art. 149 procedure and decision review a decision or a judgment is of the competence of the authority that made the decision or judgment.
If there is a ground of review, the Authority cancels the decision or the earlier pronouncement and statue again.
The rejection of the request for review and the new decision or the new pronounced can be attacked by the same remedies as the decision or the previous delivery.
In addition, the procedure followed when a decision or the previous sentencing provisions are applicable.

Chapter 2 Correction of errors of calculation and transcription art. 150. the calculation and transcription in a decision or a judgment entered in force errors, upon request or ex officio, be corrected within five years following the notification by the authority who has committed.
The correction of the error or the refusal to do so can be attacked by the same remedies that the decision or the pronouncement.

Chapter 3 reminder of tax art. 151 regular tax reminder when evidence or facts until then unknown to the tax authority allowed him to establish that taxation has not been done, while it should have been, or that a taxation entered into force is incomplete or that a taxation completed or incomplete is due to a crime or an offence committed against the tax authority, the latter is recalling of the tax which has not been collected including interest.
When the taxpayer has filed a complete return and says about his income, his fortune and his net, it determined its own capital in an appropriate way and that the tax authority has admitted the assessment, any reminder of tax is excluded, even if the assessment was insufficient.

New content according to no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).
New content according to no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Art. 152 expiry the right to introduce a callback procedure of tax shall expire ten years after the end of the fiscal period for which taxation has not done, while it should have been, or why the taxation entered into force was incomplete.
The introduction of a procedure of prosecution then subtraction of tax or tax offence also causes the opening of the callback of tax procedure.
The right to recall the tax goes out 15 years after the end of the fiscal period to which it relates.

Art. 153 the taxpayer is notified in writing of the opening of proceedings in reminder of tax.
If, at the time of opening the procedure in reminder of tax, no criminal proceedings for tax evasion is open or pending or cannot be excluded from, the taxpayer will be advised that criminal proceedings for tax evasion can later be opened against him.
When on the death of the taxpayer, the procedure is not yet introduced, or it is not complete, it can be opened or continued against the heirs.
In addition, the provisions on the General principles of procedure, taxation and appeals procedures apply by analogy.

Introduced by no I 1 of the Federal Act of Dec. 20. 2006. mod of the callback procedure tax and criminal proceedings for tax evasion of direct taxation, in force since Jan. 1. 2008 (2007 2973 RO; FF 2006 3843 3861).

Art. 153aRappel of tax simplified for heirs, each of the heirs is entitled, independently of the others, recalls tax simplified on wealth and income items deducted by the deceased, to condition: a. that any tax authority has knowledge of the tax evasion; b. he collaborates fully with the administration to determine the fortune and income items subtracted; c. that he tries to pay the tax due reminder.

The recall of tax is calculated on the three fiscal periods preceding the year of death under the provisions on ordinary and collected taxation with interest.
The recall of simplified tax is excluded official liquidation of the estate or the estate liquidation under bankruptcy rules.
The executor or administrator of the estate may also request the recall of simplified tax.

Introduced by no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Title 7 inventory Chapter 1 Obligation to conduct an inventory of the art. 154. an official inventory is established within two weeks following the death of the taxpayer.
No inventory is established, when the circumstances allow to assume that the deceased has left no fortune.

Chapter 2 object of the art inventory 155. the inventory includes the fortune of the deceased, that of her spouse alive household in common with him and the minor children under his parental authority, estimated at the date of death.
The facts of importance for taxation are established and listed in the inventory.

Chapter 3 Procedure art. 156 precautionary measures the heirs and those who administer or have custody of the estate may not dispose of it, before the inventory, without the consent of the competent authority.
To ensure the accuracy of the inventory, the competent authority may order the immediate affixing of seals.

Art. 157. duty to co-operate the heirs, representatives of heirs, administrator of the estate and the executor must: a. give, according to the truth, all useful information to the determination of the taxable items that belonged to the deceased; b. to produce books, documents, records of situation or other documents establishing the State of the estate; c. give access to all premises and furniture available to the deceased.

The heirs and legal representatives of heirs who were common household with the deceased or had custody or administration of assets, must also allow the visit of their own local and furniture.
The heirs, legal representatives of heirs, administrator of the estate or the executor who, after the establishment of the inventory, learn the existence of inherited property that are not, must inform the competent authority within 10 days.
At least one of the heirs with the exercise of civil rights as well as the legal representative of the minor heirs or under curatorship of general application or the agent of Attorney must attend the inventory.

New content according to section 18 of the annex to the Federal Act of 19 Dec. 2008 (protection of the adult, right people and right of parentage), in force since Jan. 1. 2013 (2011 725 RO; FF 2006 6635).

Art. Obligation to inform and to issue certificates 158


Third parties who had custody or administration of the deceased's property or against whom the deceased had rights or significant cash claims are required to give to the heir who request, to the competent authority, all information written thereon.
If serious reasons oppose that the third party meets the duty to provide this information, the third party may provide the requested information directly to the competent authority.
In addition, the art. 127 and 128 shall apply by analogy.

Chapter 4 authorities art. 159. the inventory is established and the seals affixed by the competent cantonal authority of the place where, under tax law, the deceased last lived or was staying at the time of his death or the place where he owned taxable items.
When the inventory is ordered by the authority for the protection of the adult or the judge, a copy needs to be communicated to the competent authority. It can resume this such inventory or, if there is one, order that it be completed.
The registry offices report without delay any death to the competent tax authority of the place where, under tax law, the deceased had his last domicile or was visiting at the time of his death (art. 3).

New content according to section 18 of the annex to the Federal Act of 19 Dec. 2008 (protection of the adult, right people and right of parentage), in force since Jan. 1. 2013 (2011 725 RO; FF 2006 6635).

Title 8 tax collection and guarantees Chapter 1 Canton of perception art. 160. the tax is levied by the Township in which the taxation was made.

Chapter 2 deadline art. 161. as a general rule, tax is due to the term set by the FDF (general term to maturity). It can be seen by instalments.
For taxes owed by taxpayers for which fiscal year does not coincide with the calendar year (art. 79, para. 2), the tax authority may establish special terms to maturity.
Are due upon notification of the assessment decision: a. tax benefits in capital from retirement (art. 38); b... .c. tax reminders (art. 151).

The tax is due in all cases: a. the day where the taxpayer who intends to permanently leave the country makes arrangements for her departure; b. when the requisition of the deletion from the register of commerce of a legal person subject to tax; c. as soon as a foreign taxpayer ceases to have a business or a participation in a Swiss company , a permanent establishment located in Switzerland, a building located in Switzerland or a receivable secured by a building located in Switzerland (art. 4, 5 and 51); d. at the opening of the bankruptcy of the taxpayer; (e) the death of the taxpayer.

The term of maturity expected is maintained, even if the taxpayer has received, at that time, a provisional calculation of the tax or that he filed a claim or appeal against taxation.

Repealed by no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, with effect from Jan 1. 2014 (2013 2397 RO; FF 2011 3381).

Chapter 3 of Art. tax collection 162 perception provisional and definitive perception the direct federal tax is levied on the basis of taxation. When taxation is not yet performed at the end of term, the tax is levied on a provisional basis. It is set on the basis of the declaration or on the previous taxation or according to an estimate of the amount due.
Taxes levied provisionally charged on taxes owed according to final taxation.
If the amounts collected are insufficient, the difference is required; the amounts collected in too are rendered. The FDF shall determine the requirements to which these amounts bear interest.

Art. 163 payment taxes must be paid within 30 days of the due date. The collection of taxes by instalments is reserved (art. 161, para. 1).
The FDF fixed a refund interest for payments made by the taxpayer before the deadline.
The cantons indicate by official publication the general terms of maturity and payment, as well as cantonal cheque cashing services.

Art. 164 interest the debtor of the tax who has not paid the amounts due on time must pay interest fixed by the FDF.
If, at expiration, the tax debtor has not yet received notification of the calculation of the tax, and is not responsible for this delay, the interest shall begin to run until 30 days after the notification.

Art. 165 execution when the tax is not paid then the summation, a prosecution procedure is introduced against the debtor.
If the tax debtor has no domicile in Switzerland or a receiver was ordered on property belonging to him, the prosecution procedure can be introduced without prior warning.
In the process of pursuit, the decisions and pronouncements of taxation by authorities responsible for enforcement of this Act, which entered into force, produce the same effect as a judgment.
It is not necessary to produce tax receivables in official inventories and calls to creditors.

Art. 166 payment facilities if payment, within the prescribed period, tax, interest and fees as well as the fine imposed then of a contravention had very harsh for the debtor consequences, the collection authority may extend the payment deadline or allow a staggered payment. It may dispense from the interest due on the amounts whose payment is deferred.
The payment facilities can be subordinated to obtaining appropriate safeguards.
The payment facilities that have been granted are revoked when the circumstances that justified their granting exist more or that the conditions to which they are subordinate are not met.

Chapter 4 delivery of tax art. 167Conditions if, for the taxpayer fell into destitution, payment of tax, interest or a fine imposed then of a contravention has harsh consequences, the amounts due can, on request, subject to a total or partial delivery.
The delivery of the tax is aimed at sustainably improve the economic situation of the taxpayer. It must benefit the taxpayer itself and not to its creditors.
Fines and tax reminders can be a discount only in particularly justified exceptional cases.
Fitness Authority is material about the requests in rebate filed before notification of the order to pay (art. 38, para. 2, of the Federal Act of April 11, 1889, on debt collection and bankruptcy;) LP).
In the case of withholding tax, only the taxpayer or a contractual representative designated by him may submit a fitness application.

New content according to section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).
RS 281.1 art. refusal 167aMotifs tax may be in whole or partially denied, especially when the taxpayer: a. has failed seriously or repeatedly to his duties in the taxation procedure, so that the assessment of its finances for the fiscal period is no longer possible; b. created no reserves despite the availability of funds from the fiscal period to which the demand for discount relates; c. did not payments despite the availability of resources at the end of the tax debt; d. must contributory incapacity to the voluntary waiver of income or a fortune without important reason, to a level of exaggerated life or any other seriously negligent or reckless behaviour; e. preferred other creditors during the period under review.

Introduced by section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Art. discount 167bautorite the cantons determine the competent cantonal authority for the delivery of the direct federal tax (release authority).
They set the procedure insofar as this is not regulated by federal law. This provision also applies to the procedures of tax at source.

Introduced by section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Art. 167cContenu discount discount demand demand must be made in writing, be motivated and accompanied by the necessary evidence. She described the deprivation due to which the payment of tax, interest or the fine would have harsh consequences.

Introduced by section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Art. 167dDroits and procedure the applicant's obligations the rights and obligations of the applicant procedure are governed by this Act. The applicant is required to inform fully the authority of discount on its economic situation.
If, despite reminder and warning, the applicant refused to lend the necessary support that the authority of delivery can be expected, may decide not to enter into material on request.

The administrative procedure and claim to the authority of delivery are free. However, costs can be borne by the applicant, in whole or in part, if the request is manifestly unfounded.

Introduced by section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Art. 167eMoyens of survey delivery authority the authority of discount has all means of investigation provided for by this Act.

Introduced by section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Art. 167fDispositions of execution by order, the FDF including specifies the licensing conditions, the grounds for refusal and the procedure of delivery of the tax.

Introduced by section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Art. 167gVoies of law the applicant has the same remedies against the decision on the delivery of the direct federal tax against the decision concerning the delivery of cantonal tax on income and profit.
The AFC has the same legal protection as the applicant.
The authority of discount has available the same remedies for appeal against a decision on administrative appeal or a decision of an independent body of the administration than those available to appeal against the decision on appeal regarding delivery of cantonal tax on income and profit.
The art. 132-135 and 140 to 145 shall apply by analogy.
In accordance with the law of 17 June 2005 on the federal court, the applicant, fitness authority and the AFC can appeal to the federal Tribunal against cantonal last instance decision on public law.

Introduced by section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).
RS 173.110 Chapter 5 return of tax art. 168. the taxpayer may claim the refund of an amount of tax paid in error, if it should not tax or not had to partially.
Amounts of tax that are returned more than 30 days after their payment bear interest from the date of payment, at the rate fixed by the FDF.
The application for restitution should be addressed to the cantonal administration of the direct federal tax within five years following the end of the calendar year in which the payment has been made. The rejection of the application for restitution opens the same legal protection as an assessment decision (art. 132). The right to restitution turns off ten years after the end of the year during which occurred the payment.

Chapter 6 guarantees art. 169 collateral if the taxpayer no domicile in Switzerland or that the rights of the tax seem threatened, the cantonal administration of the direct federal tax can request collateral at all times, and even before that the amount of tax is fixed by a decision entered into force. Demand for collateral the amount to ensure; She is immediately enforceable. In the procedure of prosecution, it produces the same effect as a judgment.
The collateral must be provided in money, safe and marketable securities or in the form of the guarantee of a bank.
The taxpayer may oppose the application of collateral by appealing before the cantonal commission of appeal within a period of 30 days from the notification. Art. 146 is applicable.
Appeal against a request for security has no suspensive effect.

New content according to section 57 of the annex to the L of 17 June 2005 on the TAF, in force since Jan. 1. 2007 (2006-1069-2197 RO; FF 2001-4000).
New content according to section 57 of the annex to the L of 17 June 2005 on the TAF, in force since Jan. 1. 2007 (2006-1069-2197 RO; FF 2001-4000).

Art. 170sequestre demand for collateral is considered to be the order of seizure within the meaning of art. LP 274. The receiver is operated by the competent prosecution office.
Opposition to the receiving order under art. 278 LP is not admissible.

New content according to section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).
RS 281.1 art. 171 deletion from the register of commerce a legal person cannot be removed from the register of trade when the cantonal administration of the direct federal tax communicates to the office of the commercial register that taxes are paid or they did the subject of security.

Art. 172 registration to the registry when a natural person or a legal person subject to tax only because of a property element (art. 4, al. 1, let. c and art. 51, al. 1 let. c) alienates a building located in Switzerland, the purchaser cannot be placed on the register as owner with the written agreement of the competent cantonal administration of the direct federal tax.
The cantonal direct federal tax administration back to the vendor, for the officer in the land register, a certificate confirming his agreement when taxes related to the possession or disposition of the building are paid or secured by collateral, when it is established that no tax is due or that the vendor offers sufficient guarantees as to the execution of its tax obligations.
If the cantonal administration refuses to establish the certification, an appeal may be lodged against this decision before the cantonal tax Appeals Board.

Art. 173 collateral in respect of taxes due in the case of intermediary in the trade of real estate activity when a building in Switzerland is bought or sold through a physical or legal person who does his domicile, headquarters or its administration in Switzerland, cantonal direct federal tax administration may require the payment of 3% of the purchase price in respect of security rights securing the payment of the taxes due as a result of the activity of intermediary sellers or buyers.

Part VI penal provisions title 1 breach of procedure and tax evasion Chapter 1 duties of procedure art. 174 will be punished with a fine who, despite summons, intentionally or negligently violates an obligation that incumbent on it under this Act or a measure taken in application of it, including: a. by not filing a tax return or the annexes which must accompany it, (b) by not providing the certificates, information or information that it is required to give c. in performing obligations imposed in an inventory procedure, as heir or of third parties.

The fine is 1,000 francs at most; She is of 10,000 francs at least in severe cases or in case of recurrence.

Chapter 2 tax evasion art. 175 subtraction consumed the taxpayer who, intentionally or negligently, makes them a taxation is not performed then as it should be, or be incomplete, a taxation entered into force that, required to collect a withholding tax, does not retain or holds that an insufficient amount, whether intentionally or through negligence, one who, intentionally or negligently , gets an illegal tax refund or a wrongful tax rebate, will be punished with a fine.
As a general rule, the fine is set at the amount of tax deducted. If the fault is slight, the fine can be reduced up to a third of that amount; If the fault is severe, it can at least be tripled.
When the taxpayer denounces spontaneously and for the first time a tax evasion, it is waived to criminal prosecution (not punishable spontaneous information), to condition: a. no tax authority's knowledge; b. he collaborates fully with the administration to determine the amount of the reminder of tax; (c) that he tries to pay the tax due reminder.

For all future spontaneous denunciation, the fine is reduced to the fifth subtracted if tax provided for in para. 3 are met.

New content according to no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).
Introduced by no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Art. 176 attempt of subtraction that attempting to evade tax will be punished with a fine.
The fine is set at two thirds of the sentence that would be imposed if the subtraction was committed intentionally and consumed.

Art. 177 instigation, complicity and participation that intentionally, makes a tax evasion, lends its assistance, commits it as representative of the taxpayer or is involved, will be punished with a fine set regardless of the penalty by the taxpayer; In addition, it addresses severally subtract tax.
The fine is 10,000 francs at most; She is of 50,000 francs at least in severe cases or in case of recurrence.

When a person within the meaning of para. 1 comes forward spontaneously, and for the first time and that the conditions provided for in art. 175, al. 3, let. a and b are met, it is waived to criminal prosecution and the liability is removed.

Rectified by the annex to the LF from 7 oct. 1994 (RO 1995 1445; FF 1994 III 1848).
Rectified by the annex to the LF from 7 oct. 1994 (RO 1995 1445; FF 1994 III 1848).
Introduced by no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Art. 178 concealment or distraction of estates in the procedure of inventory who conceals or distracted estate property which he is obliged to announce the existence in the inventory process, in order to remove them from the inventory, one who makes such a act or lends assistance, will be punished with a fine.
The fine is 10,000 francs at most; She is of 50,000 francs at least in severe cases or in case of recurrence.
The attempt at concealment or distraction of inherited property is also punishable. A sentence lighter than that incurred in case of completed offence can be imposed.
When a person referred to in para. 1 comes forward spontaneously, and for the first time, he renounced the criminal prosecution for concealment or distraction of inherited property in the inventory and procedure for other offences committed under this procedure (not punishable spontaneous information), to condition: a. that any tax authority has knowledge of the offence; (b) that the person concerned cooperate unreservedly with the administration to correct inventory.

New content according to no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).
Introduced by no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Art. 179 repealed by no I 1 of the Federal Act of 8 October. 2004 on the suppression of the responsibility of the heirs to the tax fines, with effect from March 1, 2005 (RO 2005 1051; FF 2004 1315 1329). See also the disp. end of this mod at the end of the text.

Art. 180responsabilite of the spouses in case of subtraction the married taxpayer who lives in common household with spouse liable for the subtraction of the taxable elements that are unique. Art. 177 is reserved. The fact to countersign the joint tax return is not constitute an offence within the meaning of art. 177. new content according to no I 1 of the Federal Act of 20 Dec. 2006. mod of the callback procedure tax and criminal proceedings for tax evasion of direct taxation, in force since Jan. 1. 2008 (2007 2973 RO; FF 2006 3843 3861).

Chapter 3 people morales art. 181. in general when bonds of procedure have been breached or a subtraction or an attempt to tax evasion was committed for the benefit of a legal person, it is punishable by a fine.
When a legal person led, ready assistance or in the exercise of his activity, attended the subtraction made by a third party, art. 177 it is applicable by analogy.
The criminal prosecution bodies or representatives of the legal person under art. 177 is reserved.
The al. 1 to 3 apply by analogy to the corporations and institutions of foreign law and communities of foreign persons without legal personality.

Introduced by no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Art. 181adenonciation spontaneous when a corporation subject to tax denounces spontaneously and for the first time a tax evasion committed in its commercial exploitation, it is waived to criminal prosecution (not punishable spontaneous information), to condition: a. no tax authority's knowledge; (b) the person concerned is working fully with the administration to determine the amount of the reminder of tax; c. that it strives to pay the tax due reminder.

No punishable spontaneous disclosure may also be made: a. after a change of name or a shifting of the seat inside Swiss territory; b. after a transformation to the senses of the art. 53 to 68 of the Act of 3 October 2003 on the merger (only), by the new legal person, with respect to the subtraction of tax committed prior processing; c. after absorption (art. 3, para. 1, let. a, only) or a Division (art. 29, let. b, only), by the legal person which remains, with respect to the subtraction of tax committed prior to absorption or the Division.

No punishable spontaneous disclosure must be submitted by bodies or representatives of the Corporation. Joint and several liability of these bodies or these representatives is removed and it is waived to criminal prosecution.
When former members of bodies or former representatives of the Corporation denouncing a tax evasion which no tax authority has knowledge for the first time, it is waived in the criminal prosecution of the legal person, as well as all former or current representatives and members. Their joint and several liability is removed.
For all future spontaneous denunciation, the fine is reduced to the fifth subtract tax when the conditions laid down in para. 1 are met.
When a corporation ceases to be subject to tax in Switzerland, she can no longer drop spontaneous reporting.

Introduced by no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).
RS 221.301 Chapter 4 Procedure art. 182. in general education is completed, the authority makes a decision, which shall be notified in writing to the person concerned.
The cantonal last instance decisions can be appealed for public law before the federal court in accordance with the law of 17 June 2005 on the federal court. The criminal path is excluded.
The provisions on the General principles of procedure and taxation and appeal procedures shall apply by analogy.
The canton refers to authorities of the pursuit for subtraction of tax and for violations of rules of procedure.

New content according to art. 3 c. 7 FY Dec. 17. 2004 on the approval and implementation of the bilateral association agreements to the Schengen area and in the Dublin area, effective March 1, 2008 (RO 2008 447; FF 2004 5593).
RS 173.110 new content according to art. 51 l of 17 June 2005 on the TAF, in effect since March 1, 2008 (RO 2006 1069 2197; FF 2001-4000).

Art. 183. in the case of tax evasion the opening of criminal proceedings for tax evasion is communicated in writing to the person concerned. It is invited to comment on the complaints against him and informed of his right to refuse to file and to collaborate.
The means of evidence gathered under the procedure in reminder of tax cannot be used in criminal proceedings for tax evasion if they were gathered or under the threat of a taxation office (art. 130, para. 2) with reversal of the burden of proof in the sense of art. 132, al. 3, or under threat of a fine in the event of a breach of an obligation of procedure.
The FTA may request the prosecution for tax evasion. …
When the AFC asked the prosecution for a subtraction or she participated in the procedure, sentencing or dismissal decision by the cantonal authority is also notified to him.
The costs caused by the special investigative measures (accounting, expert reports, etc.) are, in principle, the dependants of the person convicted of tax evasion; they can also be charged to the person who got a dismissal when, because of her misconduct, she brought the tax authority to undertake criminal proceedings or that it has significantly complicated or slowed down the statement.

New content according to no I 1 of the Federal Act of 20 Dec. 2006. mod of the callback procedure tax and criminal proceedings for tax evasion of direct taxation, in force since Jan. 1. 2008 (2007 2973 RO; FF 2006 3843 3861).
Introduced by no I 1 of the Federal Act of Dec. 20. 2006. mod of the callback procedure tax and criminal proceedings for tax evasion of direct taxation, in force since Jan. 1. 2008 (2007 2973 RO; FF 2006 3843 3861).
Sentence repealed by section II 19 of annex 1 to the PPC from 5 oct. 2007, with effect from Jan 1. 2011 (2010 1881 RO; FF 2006 1057).

Chapter 5 limitation of criminal proceedings art. 184. the criminal prosecution is prescribed:

a. in the case of breach of procedure by two years and in the case of attempted tax evasion by four years from closing the final procedure during which the breach of procedure or the attempt of subtraction was committed; (b) in the case of tax evasion consumed, by 10 years after the end of the fiscal period for which taxation has not been performed or has been incompletely, or for which the withholding tax has not been collected in accordance with the law, by ten years from the end of the calendar year during which an illegal tax refund or a rebate unjustified tax has been obtained, or assets have been hidden or distracted in the inventory procedure.

The limitation period is interrupted by any act of procedure for pursuit of the taxpayer or of one of the persons referred to in art. 177. the interruption is enforceable both to the taxpayer to these other people. A new period begins to run at each interruption; the prescription may however be extended by more than half of its initial term.

Rectified by the annex to the LF from 7 oct. 1994 (RO 1995 1445; FF 1994 III 1848).

Chapter 6 Perception and prescription of fines and fees art. 185. the fines and fees resulting from the criminal procedure are collected according to the provisions of art. 160 and 163 to 172.
For the prescription, art. 121 applies by analogy.

Title 2 offences art. 186 use of fake one which, in order to commit a subtraction of tax to the senses of the art. 175 to 177 makes use of titles false, falsified or inaccurate as to their content, such as books and records, balance sheets, accounts of results or certificates of wages and other certificates of third party in order to deceive the tax authority, shall be punished to imprisonment or a fine up to 30,000 francs.
The Suppression of the tax evasion remains reserved.
In the case of spontaneous denunciation to the senses of the art. 175, al. 3, or 181, art. 1, it is waived to criminal prosecution for all crimes committed in order to avoid taxes. This provision also applies to the cases referred to in art. 177, al. 3, and 181a, al. 3 and 4.

Rectified by the annex to the LF from 7 oct. 1994 (RO 1995 1445; FF 1994 III 1848).
Introduced by no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Art. 187 diversion of tax at source one, required to collect the tax at source, diverts the amounts collected for its own profit or that of a third party is punished to imprisonment or a fine up to 30,000 francs.
In the case of spontaneous denunciation to the senses of the art. 175, al. 3, or 181, art. 1, it is waived to criminal prosecution for misappropriation of tax at the source and for other offences committed in order to divert taxes at the source. This provision also applies to the cases referred to in art. 177, al. 3, and 181a, al. 3 and 4.

Introduced by no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Art. 188 procedure when the cantonal direct federal tax administration assumes that a crime within the meaning of art. 186 and 187 has been committed, she denounced the offence to the competent authority for the continuation of the tax crime of cantonal law. At the same time continues the tort committed in direct federal tax.
The procedure is governed by the relevant provisions of the code of criminal procedure (CPP) on 5 October 2007.
If the author is sentenced to a custodial sentence for the tax crime of cantonal law, the tort committed in direct federal taxes is sanctioned by a further custodial sentence; the cantonal last instance verdict can a criminal appeal to the federal court under art. 78 to 81 of the law of 17 June 2005 on the federal court.
The FTA may require the introduction of the criminal prosecution.

RS 312.0 new content according to ch. II 19 of annex 1 to the PPC from 5 oct. 2007, in force since Jan. 1. 2011 (2010 1881 RO; FF 2006 1057).
RS 173.110 new content according to section 12 of the annex to the L of 17 June 2005 on the TF, in force since Jan. 1. 2007 (RO 2006 1205; FF 2001-4000).
New content according to ch. II 19 of annex 1 to the PPC from 5 oct. 2007, in force since Jan. 1. 2011 (2010 1881 RO; FF 2006 1057).

Art. 189 prescription of criminal proceedings the prosecution of tax crimes expires ten years from the day where the offender has not completed guilty.
The limitation period is interrupted by any act of procedure for further crime introduced against the author, the instigator or accomplice. The interruption is opposable to each of these people. A new period begins to run at each interruption; the prescription may however be extended by more than five years.

Title 3 special measures of investigation of the Federal Administration of article contributions 190 conditions where there is a well-founded suspicion of serious tax offences, assistance or incitement to such acts, the head of the FDF may allow AFC to conduct an investigation in collaboration with the cantonal tax administrations.
Serious tax offence, means in particular continuous subtraction of large amounts of tax (arts. 175 and 176) and tax offences (SS. 186 and 187).

Art. 191 procedure against the authors, accomplices and instigators the proceedings brought against the authors, accomplices and instigators is regulated according to the provisions of art. 19 to 50 of the Federal law on administrative penal law on March 22, 1974. Is excluded the provisional arrest under art. 19, al. 3, of the Federal law on administrative penal law on March 22, 1974.
Art. 126, al. 2, applies by analogy to the duty to provide information.

RS 313.0 art. 192 measures of inquiry against third parties not involved in the procedure measures investigation against third parties are settled according to the provisions of art. 19 to 50 of the Federal law on administrative penal law on March 22, 1974. Is excluded the provisional arrest under art. 19, al. 3, of the Federal law on administrative penal law on March 22, 1974.
Are reserved the provisions of arts. 127 to 129 on the obligation of the third to give certificates, information and information. The AFC can repress the breach of those obligations by the imposition of a fine pursuant to art. 174. the threat of the fine will be served previously.
People heard as witnesses under arts. 41 and 42 of the Federal law on administrative penal law on March 22, 1974 may be asked to produce documents and other objects in their possession that are likely to elucidate the facts. If a witness refuses without that is one of the reasons for refusing to testify in the art. 168, 169, 171 and 172 CPC, the tax authority will report him that he face the penalty under art. 292 of the penal code; It can therefore be referred, as appropriate, to the Criminal Court for insubordination to a decision of the authority.

RS 313.0 RS 312.0 RS 311.0 new content of the sentence according to ch. II 19 of annex 1 to the PPC from 5 oct. 2007, in force since Jan. 1. 2011 (2010 1881 RO; FF 2006 1057).

Art. 193 termination of the investigation after the completion of the investigation, the AFC shall report it shall give to the accused and the cantonal administrations of the direct federal tax concerned.
If no offence has been committed, the report indicates that the investigation was closed by a dismissal.
When the AFC leads to the conclusion that an offence has been committed, the accused may, within 30 days from the notification of the report, its comments and require further investigation. Within the same period, it has the right to consult the file according to art. 114. no legal remedy is open against the notification of the report and its content. The rejection of a request for further investigation can be attacked later in the procedures for subtraction, forgery or embezzlement of the withholding tax.
When an accused person has no representative or address for service in Switzerland and his place of residence is unknown or that his home or place of residence is abroad, it is not necessary to notify him of the report.

Art. 194 request for the rest of the procedure if the AFC leads to the conclusion that a tax evasion (arts. 175 and 176) has been committed, it requires the competent cantonal authority of the federal direct tax proceedings in subtraction.
When the AFC believes that a crime has been committed, she denounces the competent cantonal criminal authority.


Repealed by no II 19 of annex 1 to the PPC of the Oct. 5. 2007, with effect from Jan 1. 2011 (2010 1881 RO; FF 2006 1057).

Art. 195. other procedural provisions the provisions on co-operation between authorities (arts. 111 and 112) remain applicable.
The AFC officials responsible for the implementation of special measures of investigation are subject to the rules on the challenge on the art. 109. the costs incurred by the special investigative measures are perceived in accordance with art. 183, al. 4.

The possible allocation of allowances to the defendants or third parties is governed by art. 99 and 100 of the Federal law on administrative penal law on March 22, 1974.
A fee ranging from 10 to 500 francs is picked for the decision on complaint according to art. 27 of the Federal law on administrative penal law on March 22, 1974.

RS 313.0 part 7 allocation of tax between the Confederation and the cantons art. 196 part of Confederation cantons pay the Confederation 83% against taxes, fines for tax evasion or violation of rules of procedure and the interests they have collected.
On the amounts recovered in the course of a month, the cantons shall pay Confederation, until the end of the following month, the part which it is entitled.
They establish an annual allocation account of direct federal taxes collected at source.

New content according to ch. II 11 of the Federal Act of 6 October. 2006 (financial equalisation reform), in force since Jan. 1. 2008 (2007 5779 RO; FF 2005 5641).

Art. 197 distribution between the cantons cantons are distributed according to the rules of the federal law concerning the prohibition of double taxation, taxes, fines imposed then of subtraction tax or breach of rules of procedure and the interest due by taxpayers who have taxable in several cantons elements. …
If a dispute arises between the cantons, the federal court declares the single instance.

Sentence repealed by section II 11 of the Federal Act of 6 October. 2006 (financial equalisation reform), with effect from Jan 1. 2008 (2007 5779 RO; FF 2005 5641 new content according to section 57 of the annex to the L of 17 June 2005 on the TAF, in force since Jan. 1. 2007 (2006-1069-2197 RO; FF 2001-4000).

Art. 198 cost of the cantons cantons support expenses related to the perception of the direct federal tax, insofar as it is their responsibility.

Part 8 final provisions title 1 implementing provisions art. 199. the federal Council shall the enforcement provisions of this Act.

Title 2 rights of cantonal stamp art. 200. no cantonal stamp duty must be charged for documents produced in a proceeding under this Act.

Title 3 repeal and amendment of law art. 201 repeal of the Decree of the federal Council of December 9, 1940, on the perception of a federal income tax, the Decree of the federal Council on December 9, 1940, on a federal tax collection direct is repealed.

[RS 6 352; RO 1948 1103 art. 1, 1950 1511 art. 1, 1954 1349 art. 1, 1958, 412, 1971 946, 1975 1213, 1977 2103, 1978 2066, 1982-144, 1984-584, 1985 1222, 1988 878, 1992 1072] art. 202 amendment of the Federal law of September 20, 1949 on military insurance art. 47, al. 2, of the Act of 20 September 1949 on military insurance is not applicable to pensions and capital benefits who started running or became due after the entry into force of this Act.

[RO 1949 1775, 1956 815, 1959 316, 1964 245 HP. I, II, 1968 588, 1972 909 art. 15 CH 1, 1973 1756, 1982 1676 annex ch. 5 2184 art. 116, 1990 1882 appendix c. 9, 1991 362 ch. II 414.] [RO 1993 3043 annex c. 1]. Currently, see art. 116 of the Federal Act of 19 June 1992 on military insurance (RS 833.1).

Art. Modification of the LAVS 203...

The mod. can be found at the RO 1991 1184.

Chapter 4 transitional provisions 1 people physical art. 204 rents and payments of capital from the occupational pensions and benefits in capital from retirement, who began to run or became payable before January 1, 1987, or which were based on a report of contingency existing at December 31, 1986 and start running, or become due before January 1, 2002, are taxable as follows : a. at the rate of three-fifths, if benefits (such as deposits, premiums, premiums) on which is based the claim of the taxpayer were made exclusively by the taxpayer; (b) at the rate of four-fifths, if benefits on which is based the claim of the taxpayer were made only in part by the taxpayer, but this part is at least 20% of benefits; c. entirely , in other cases.

Includes the benefits of the taxpayer within the meaning of para. 1, let. a and b, the benefits of his relatives; It is same of the third-party benefits, if the taxpayer has acquired the right to insurance by devolution, bequest or donation.

Art. 205 buying years of insurance contributions of the insured for the purchase of years of insurance are deductible, as far as retirement benefits begin to run or become due after December 31, 2001.

Art. 205aAssurances of capital paid by the means of a single premium concluded before the end of 1993 returns of capital insurance according to art. 20, al. 1, let. a, which were concluded prior to January 1, 1994 remain exempt, insofar as, at the time where the insured key delivery, the contractual relationship lasted at least five years or the insured has accomplished his 60 year.
The returns of insurance referred to in art. 20, al. 1, let. a, which were concluded between January 1, 1994 and December 31, 1998, remain exempt if, when the insured receive the benefit, the contract lasted at least five years and that the insured has 60 years of age.

Introduced by chapter I of the Federal Act of 7 October. 1994, in force since Jan. 1. 1995 (RO 1995 1445; 1993 I 1120 FF).
Introduced by c. I. 5 of the Federal Act of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).

Art. urgent 205bModifications of the taxation of businesses; retroactive art. 20, art. 1, let. a, applies to still unenforceable tax on revenues from fiscal 2001.

Introduced by no I 1 of the Federal Act of 23 June 2006 on mod urgent of the taxation of companies, in effect since Jan. 1. 2007 (RO 2006 4883; FF 2005-4469).

Art. Transitional 205bDisposition of the amendment of March 20, 2008 the reminder of the old law tax provisions apply open estates before the entry into force of the amendment of March 20, 2008.

Formerly art. 220 a. introduced by no I 1 of the Federal Act of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Art. Transitional 205cDisposition on September 25, 2009 changing the FDF adapts scales and deductions for the tax year 2010 to index Swiss prices to consumption, insofar as this amendment was adopted at the session of Summer 2009 at the latest and that the referendum deadline has expired unless the referendum was requested. Otherwise, the first adaptation will take place for the 2011 fiscal year.

Introduced by chapter I of the Federal Act of Sept. 25. 2009, in force since Jan. 1. 2011 (2010 453 RO; FF 2009 1415).

Art. Transitional 205dDisposition relating to the amendment of September 28, 2012, for individuals who are imposed according to the expense at the time of the entry into force of the amendment of September 28, 2012, art. 14 is still valid for five years.

Introduced by no I 1 of the Federal Act of Sept. 28. in force since Jan. 1, 2012. 2016 (2013 779 RO; FF 2011 5605).

Art. Transitional 205eDisposition on June 20, 2014, the cantonal authority of delivery changing rules on applications in the back of the direct federal tax, which, at the time of the entry into force of the amendment Act on 20 June 2014, are pending before the Federal Commission to direct federal tax or before the competent cantonal authority, which shall forward it to the commission with its proposal.
The complaint procedure and the procedure for appeal against the decisions made before the entry into force of the amendment of June 20, 2014, of this Act are governed by the old law.

Introduced by section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Chapter 2 people morales art. 206 change of taxation in time for legal persons for the first fiscal period following the entry into force of this Act, the tax on net income of legal persons investigated in interim taxation according to the old and the new rights. The tax calculated on the basis of the new law is due if it is higher than the calculated according to the old law; If this is not the case, it is the tax calculated according to the old law, which must be paid.
Extraordinary profits during the years ended during the calendar years n-2 and n-1 are subject to a special tax calculated in accordance with art. 68, provided that they do not serve to cover losses which the deduction is allowed.
The extraordinary benefits include benefits in realized capital, accounting revaluations of elements of fortune, the dissolved, as well as depreciation provisions and provisions justified by commercial use which have been omitted.

If commercial exercise that spans both the calendar years n-1 and n, the tax corresponding to the financial year n - 1 is calculated according to the old right and imputed tax calculated according to this Act, corresponding to the same period; a difference is not rendered.

Art. 207 reduction in income tax in case of liquidation of real estate companies tax on income capital, during the transfer of a property to the shareholder, by a real estate company founded before the entry into force of this Act, is reduced by 75% if the company is dissolved.
The tax on the liquidation surplus obtained by the shareholder is reduced in the same proportion.
Liquidation and the removal of the real estate company must intervene no later than December 31, 2003.
When the shareholder acquires a real estate company to shareholders-renters, condominium and against assignment of his participation rights, the part of the building whose use is tied to the rights transferred, tax on income capital by the company is reduced by 75% if society was founded prior to January 1, 1995. In addition, the transfer of the property to the shareholder must be registered in the land register by 31 December 2003. These conditions, the tax on the liquidation surplus obtained by the shareholder is reduced in the same proportion.

New content according to chapter I of the Federal Act of 8 October. 1999, in force since Jan. 1. 2000 (RO 2000-324; FF 1999 5286).
Introduced by chapter I of the Federal Act of 8 October. 1999, in force since Jan. 1. 2000 (RO 2000-324; FF 1999 5286).

Art. Transitional 207aDisposition relating to the amendment of October 10, 1997 profits in equity capital as well as the proceeds of the sale of subscription rights y related do not enter the calculation of the net return to the senses of the art. 70, al. 1, if the Corporation or cooperative society held investments concerned before 1 January 1997 and realize these benefits before January 1, 2007.
For stakes held before January 1, 1997, the values decisive for tax on the profit, at the beginning of the commercial exercise which is closed during the calendar year 1997, are considered investment cost (art. 62, para. 4, and 70, para. 4, let. a).
If a capital company or co-operative society transfers a participation that it held before January 1, 1997, to a company of the same group located abroad and that this participation is equal to 20% at least of the share capital or the capital stock of another company, the difference between determining value for tax on the profit and the market value of this participation is added to taxable income. In this case, the entries in question are considered acquired prior to January 1, 1997. At the same time, the finance company or cooperative society can not imposed a reserve equal to this difference. This reserve will be dissolved and imposed if participation is sold to a third party outside the group or if the company whose equity securities have been transferred alienates a significant part of its assets and liabilities or even if it is wound up. The finance company or cooperative society join his tax return a list of entries which are subject to a reserve that is not imposed in the sense of this article. No imposed reserve is dissolved without tax effect on December 31, 2006.
If the commercial exercise ends after the entry into force of the amendment of October 10, 1997, the income tax is set for commercial exercise according to the new law.

Introduced by no I 1 of the Federal Act of Oct. 10. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Art. Transitional 207bDisposition on June 20, 2014, the cantonal authority of delivery changing rules on applications in the back of the direct federal tax, which, at the time of the entry into force of the amendment Act on 20 June 2014, are pending before the Federal Commission to direct federal tax or before the competent cantonal authority, which shall forward it to the commission with its proposal.
The complaint procedure and the procedure for appeal against the decisions made before the entry into force of the amendment of June 20, 2014, of this Act are governed by the old law.

Introduced by section I 2 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Art. 208 to 220 repealed by no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, with effect from Jan 1. 2014 (2013 2397 RO; FF 2011 3381).

Art. 220 currently has art. 205 (2013 2397 RO; FF 2011 3381).

Title 5 Referendum and entry into force art. 221. this Act is subject to optional referendum.
The federal Council shall determine the date of entry into force.
The removal of its constitutional basis takes its repeal.

Art. 222 repealed by no I 1 of the Federal Act of 10 October. 1997 on the reform of 1997 of the corporate income tax with effect from Jan 1. 1998 (RO 1998 669; FF 1997 II 1058).

Final provisions of the amendment of October 8, 2004 the fines to the senses of the art. 179 are more enforceable and tax authorities are more empowered to claim such fines as compensation.
The persons concerned may require registrations relating to these fines be struck from the register of prosecution.

1991 1184 RO [1 3 RS; RO 1971 907, 1975 1205, 1977 1849, 1982-138, 1994 258 263 265 267]. In the disp. mentioned are currently the art. 128 and 129 of the Cst from 18 Apr. 1999 (RS 101).
New content according to chapter I of the Federal Act of 8 October. 1999, in force since Jan. 1. 2000 (RO 2000-324; FF 1999 5286).
FF 1983 III 1 new content according to no I 1 of the Federal Act of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).
New content according to section II 6 of the appendix to the L of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).
New content according to chapter I of the Federal Act of 14 Dec. in force since Jan. 1, 2012. 2014 (2013 1345 RO; FF 2012 4431).
On 3 June 1991 ACF RO 2005 1051; FF 2004 1315 1329 RO 1991 1184 State on January 1, 2016

Related Laws