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II 2019 1 • VG SZ II 2019 1 KI-generiert

Corporate Taxpayer v. Holding Privilege Application Period

Geschäftsnummer II 2019 1
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
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Legislator-Zusammenfassung

KI-generiert

A corporate taxpayer challenged its capital tax assessment for the year 2014 regarding the application of the holding privilege, which grants exemptions for income and capital participation derived from qualifying subsidiary holdings. The court reasoned that for the holding privilege to apply, the required minimum participation threshold in the subsidiary must be met for the entire relevant tax period, specifically at the time the income arises and when the tax liability is determined, and since the statutory participation percentage was not continuously met throughout the entire tax period, the prerequisite for the tax privilege was not satisfied, thus upholding the assessment against the taxpayer.

Legislator-Regeste

KI-generiert

Corporate Taxpayer v. Holding Privilege Application Period: The court reasoned that for the holding privilege to apply, the required minimum participation threshold in the subsidiary must be met for the entire relevant tax period, specifically at the time the income arises and when the tax liability is determined, and since the statutory participation percentage was not continuously met throughout the entire tax period, the prerequisite for the tax privilege was not satisfied, thus upholding the assessment against the taxpayer.

Schlagwörter

KI-generiert
Steuer vom Unternehmungsgewinn Abgabenbefreiungen Steuerpflicht des Steuerpflichtigen anrechenbares Einkommen Besitzesdauerabzug Haftungsprivileg
KI-generiert
II 2023 33
Taxpayer v. Cantonal Tax Authority: Participation Exemption for Share Sale
III 2020 58
Tax Deduction Eligibility Based on Asset Holding Period
II 2023 80
Corporate Tax Assessment Appeal Regarding Executive Compensation
II 2020 80
Taxation of Unrealized Capital Gains Upon Share Transfer to Holding Company
II 2021 81
Holding Company Tax Appeal Regarding Impairment Loss Deduction

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Volltext

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\n\n| | | |\n II 2019 1 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 16. Oktober 2019 |\n \n\n

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\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n X.________ AG, \n Beschwerdeführerin, \n vertreten durch … , |\n \n|\n |\n gegen |\n

\n|\n |\n Kantonale Steuerkommission/Kantonale Verwaltung für die direkte Bundessteuer, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanz, |\n

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\n\n| | | |\n Gegenstand |\n Gewinnund Kapitalsteuer (Veranlagung 2014; Holdingprivileg) |\n \n\n

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Sachverhalt: