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II 2022 49 • VG SZ II 2022 49 KI-generiert

Taxpayer Appeal of Foreign Real Estate Maintenance Deduction

Geschäftsnummer II 2022 49
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

Taxpayers appealed their 2017 income and wealth tax assessment regarding the deduction of real estate maintenance costs, where the initial assessment disallowed certain expenses claimed for maintenance on a property situated abroad. The court reasoned that for a resident taxpayer, maintenance costs for real estate located outside the country are only deductible if the property generates taxable income in that foreign jurisdiction, and since the property in question was not generating any taxable income in the foreign jurisdiction during the relevant tax period, the expenses were correctly disallowed according to relevant tax law provisions.

Legislator-Regeste

KI-generiert

Art. 66 Abs. 1 BGG; Taxpayer Appeal of Foreign Real Estate Maintenance Deduction: The court reasoned that for a resident taxpayer, maintenance costs for real estate located outside the country are only deductible if the property generates taxable income in that foreign jurisdiction, and since the property in question was not generating any taxable income in the foreign jurisdiction during the relevant tax period, the expenses were correctly disallowed according to relevant tax law provisions.

Schlagwörter

KI-generiert
Abzug für Liegenschaftsaufwand Steuerveranlagungen Liegenschaftssteuer Objektsteuer ausländische Wohnsitzperson Immobilienvermögen

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 66 Abs. 1 BGG
The court ordered the appellant to pay the judicial costs.
KI-generiert
II 2019 61
Taxation of Foreign Capital Gains on Real Estate Sales
II 2015 57
Real Estate Qualification for Income and Wealth Tax
II 2021 54
Taxpayer Appeal Dismissed: Disallowed Acquisition Costs for Property Sale
II 2020 47
Tax Assessment Appeal on Self-Rental Value Inclusion
II 2020 79
Tax Assessment Upheld: Deemed Distribution of Low-Taxed Real Estate Income

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 66 Abs. 1 BGG

The court ordered the appellant to pay the judicial costs.

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Volltext

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\n\n| | | |\n II 2022 49 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 19. Oktober 2022 |\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 lic.iur. Karl Gasser, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.C.________ und B.C.________, \n Beschwerdeführer, \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 Vorinstanzen, |\n

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\n\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2017: \n Liegenschaftsunterhalt) |\n \n\n

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