642.117.1 order on the calculation time of the direct federal tax of August 14, 2013 (Status January 1, 2014) the federal Council Swiss, view of art. 199 of the Federal law of 14 December 1990 on the direct federal tax (LIFD), stop: art. 1 purpose this order regulates the calculation time of direct federal taxes owed by individuals and legal persons.
Art. 2 calculation of the income of natural persons the taxable income of individuals is determined by the income actually earned during the period tax (art. 40 LIFD).
The deductions referred to in art. 33, al. 1, let. g, 1, 2 and 3, as well as art. 35 LIFD are granted depending on the duration of the liability.
In case of liability less than twelve months, the rate of the tax revenues to recurring character is determined taking into account income calculated over 12 months. Revenues in non-periodic character addition to the income calculated over 12 months. The art. 37 and 38 LIFD are reserved.
Art. 3 calculation of the income of persons engaged in gainful self-employment income from a lucrative independent is determined based on the result of each year ended during the fiscal period. This applies also in the case of early or cessation of employment or when commercial exercise is not 12 months due to a change in its closing date (art. 41 LIFD).
The result of the exercise is no conversion for the calculation in determining income for the fiscal period, regardless of the calendar year.
In the case of annual liability, the result for the year is not conversion for the calculation of the rate. If the duration of the liability and the year are less than 12 months, ordinary profits are converted, depending on the duration of the liability in annual income for the calculation of the rate. If, in the above case, the duration of the exercise exceeds that of the subjection, ordinary profits are converted, given the duration of the exercise, over 12 months.
If the duration of the liability is less than 12 months while the year is greater than or equal to twelve months, the ordinary benefits are not converted for the calculation of the rate.
Extraordinary items, including capital gains and accounting revaluations, are not for the calculation of the rate conversion.
Art. 4 closure of the accounts of persons self-employed gainful persons performing an independent gainful activity must put a closure of the year for each fiscal period (art. 41, al. 3, LIFD).
If they transfer elements of business assets in private assets in companies or permanent establishments abroad, they must put that an intermediate closing (art. 18, para. 2, LIFD).
Termination of liability or termination of the independent gainful activity, they must give a year-end closing.
Complete or partial liability termination or cessation of the independent gainful activity, all the latent reserves affected by this state of affairs, which have not been subjected to the tax so far, must be imposed with the obtained net profit this business year corresponding. Art. 37b LIFD is reserved.
Art. 5 taxation in case of infringement of the majority the first personal taxation of the taxpayer is made for the tax period, during which he reached his majority.
The miners are taxed personally as long as they get income from a gainful activity within the meaning of art. 9, al. 2, LIFD, or that they are not under parental authority.
Art. 6 tax period and the closure of the accounts of legal persons for legal persons, the fiscal period corresponds to the business year for which the accounts are closed, regardless of the calendar year (art. 79, para. 2, LIFD).
The closing of the accounts must be submitted with the tax return.
If liability exists and that a company or a permanent establishment is transferred abroad, simply put an interim closing (art. 79, para. 3, and 80, al. 2, LIFD).
Art. 7 taxation of corporations corporations are taxed each calendar year, with the exception of the founding year, insofar as the accounts are not closed this year here. In case of end of coverage, they are taxed in all cases.
The taxation is based on the decisive closing of accounts for the fiscal period.
Art. 8 repeal and amendment of existing law repeal and modification of existing law are resolved in the annex.
Art. 9 entry into force this order comes into force on January 1, 2014.
Annex (art. 8) repeal and amendment of the law in force I are repealed: 1. the order of 16 September 1992 on the calculation time of the direct federal tax owed by people physical; 2. the order of 16 September 1992 on the calculation time of the direct federal tax payable by corporations.
II the following orders are changed as follows:...
[RO 1992 1820, 1999 596, 2001-1022]
[1992 1826 RO]
Mod. can be found at the RO 2013 2773.
State on January 1, 2014