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II 2020 47 • VG SZ II 2020 47 KI-generiert

Tax Assessment Appeal on Self-Rental Value Inclusion

Geschäftsnummer II 2020 47
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
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Legislator-Zusammenfassung

KI-generiert

The case concerns an appeal regarding the 2017 income and wealth tax assessment, specifically challenging the inclusion of a self-rental value (Eigenmietwert). The appellant, represented by a court-appointed trustee, contested the cantonal tax commission's decision that imputed rental income for property owned by the appellant. The court upheld the tax assessment, reasoning that the relevant statutory provisions permit the inclusion of the self-rental value for privately used owner-occupied property in taxable income, thereby affirming the tax authority's right to impute such income irrespective of the appellant's specific circumstances concerning asset management.

Legislator-Regeste

KI-generiert

Tax Assessment Appeal on Self-Rental Value Inclusion: The appellant, represented by a court-appointed trustee, contested the cantonal tax commission's decision that imputed rental income for property owned by the appellant. The court upheld the tax assessment, reasoning that the relevant statutory provisions permit the inclusion of the self-rental value for privately used owner-occupied property in taxable income, thereby affirming the tax authority's right to impute such income irrespective of the appellant's specific circumstances concerning asset management.

Schlagwörter

KI-generiert
Einkommenssteuerveranlagung Eigenmietwert Steuerliche Vorschriften / Steuerrecht bewohntes Grundstück Vermögensertrag Steuer vom Vermögen
KI-generiert
II 2024 101
Taxation of Child Support, Imputed Rental Value, and Pension-Funded Property Wealth
II 2021 126
Taxpayers v. Tax Authority: Capital Gain from Isolated Sale of Immovable Property
II 2015 57
Real Estate Qualification for Income and Wealth Tax
II 2020 122
Cantonal Tax Assessment Appeal (2018 Income and Wealth Tax)
II 2020 119
Taxpayer v. Cantonal Tax Authority (Legal vs. Beneficial Ownership in Wealth Tax)

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Volltext

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\n\n| | | |\n II 2020 47 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 15. Mai 2020 |\n \n\n

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\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.iur. Frank Lampert, Richter Monica Huber-Landolt, Richterin |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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|\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch den Vorsorgebeauftragten B.________, \n dieser vertreten durch Rechtsanwalt C.________, |\n

\n|\n |\n gegen |\n

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

\n\n

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\n\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2017, Eigenmietwert) |\n \n\n

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