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RS 642.123 Order of February 20, 2013, on the imposition of the direct federal tax expenditure

Original Language Title: RS 642.123 Ordonnance du 20 février 2013 sur l’imposition d’après la dépense en matière d’impôt fédéral direct

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642.123

Tax Order on Direct Federal Tax Expenditure

On 20 February 2013 (State 1 Er January 2016)

The Swiss Federal Council,

See art. 199 of the Federal Direct Tax (LIFD) Act of December 14, 1990 1 ,

Stops:

Art. 1 Deductions in the calculation of the tax under s. 14, para. 3, let. D, LIFD

1 The calculation of the tax under s. 14, para. 3, let. D, LIFD makes it possible to deduct:

A.
The cost of maintenance as set out in the order of August 24, 1992, on building fees 1 ;
B.
The usual charges for the administration of capital assets, provided that their performance is taxed.

2 Other deductions, such as passive interest, annuities and sustainable expenses, are not permitted.


Art. 2 Exclusion of social deductions

Social deductions referred to in s. 35 and 213 LIFD are not permitted in the post-expenditure tax.

Art. 3 Rate Calculation

Notwithstanding s. 7, para. 1, LIFD, the taxpayer's income that does not fall within the scope of s. 14, para. 3, let. D, LIFD, is not taken into account for rate setting.

Art. 4 Imposition according to Art. 14, para. 5, LIFD

1 In the context of taxation on the basis of expenditure within the meaning of s. 14, para. 5, LIFD (as amended post-expenditure), only those expenses referred to in s. 1, para. 1 are deductible.

2 The tax rate applicable to income within the meaning of s. 14, para. 5, LIFD, is fixed on the basis of world income in accordance with Art. 7, para. 1, LIFD.

Art. 5 Taxation Results

In the determination of taxation under s. 131 LIFD, the taxation authority always notifies the result of the highest taxation calculated in accordance with Art. 14, para. 3 to 5, LIFD.

Art. 6 Repeal of the law in force

The order of March 15, 1993, on the imposition of the direct federal tax expenditure 1 Is repealed.


1 [RO 1993 1367]

Art. 7 Transitional provisions

1 For persons taxed on the basis of expenditure 1 Er January 2016, art. 1 of the order of March 15, 1993, on the imposition of the direct federal tax expenditure 1 Is applicable until the fiscal year 2020.

2 For persons subject to the amended tax on the expense of 1 Er January 2016, art. 14, para. 5, LIFD applies as of fiscal year 2016.


1 RO 1993 1367

Art. 8 Entry into force

This order shall enter into force on 1 Er January 2016.



RO 2013 787



State 1 Er January 2016