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A/3054/2004 • TAPI GE A/3054/2004 KI-generiert

Life Insurance Premiums Not Deductible as Passive Interest Expenses

Geschäftsnummer A/3054/2004
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The administrative court considered an appeal concerning the deductibility of passive interest expenses related to life insurance policies. The court ruled that life insurance contracts, which entail a commitment to pay a predetermined capital sum upon maturity or death in exchange for premiums, do not constitute loans or similar financial obligations in the context of income tax law, thereby upholding the general principle that interest paid on such contracts is not deductible as a passive interest expense.

Legislator-Regeste

KI-generiert

Life Insurance Premiums Not Deductible as Passive Interest Expenses: The court ruled that life insurance contracts, which entail a commitment to pay a predetermined capital sum upon maturity or death in exchange for premiums, do not constitute loans or similar financial obligations in the context of income tax law, thereby upholding the general principle that interest paid on such contracts is not deductible as a passive interest expense.

Schlagwörter

KI-generiert
Lebensversicherung Versicherungsfranchise Kontrahierungspflicht Unkosten Abzug für Schuldzinsen Steuer vom Einkommen ; DÉDUCTION DES INTÉRÊTS PASSIFS ; ASSURANCE-VIE | LIPP-V.2.letd; LIPP-V.6.al1;
KI-generiert
A/1182/2012
Employer-Paid Life Insurance Premiums Not Subject to Social Security Contributions
A/4577/2007
Appeal Regarding Void Insurance Contract Due to Lack of Insurable Interest
A/2296/2006
Insurance Proceeds Interest Dispute
A/1362/1996
Tax Deductibility of Business Losses and Pension Premiums
A/1372/2000
Insurer's Unitemized Administrative Fee Deduction Upheld in Annuity Contracts

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Volltext

A/3054/2004

### [DCRI/287/2007](/apps/decis/fr/dccr/show/1601975) du 27.08.2007 ( ICC ) , ADMIS

Descripteurs :

; DÉDUCTION DES INTÉRÊTS PASSIFS ; ASSURANCE-VIE

Normes :

LIPP-V.2.letd; LIPP-V.6.al1;

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