631.1 DSTGLICD

CH-FR

Art. 35 Gesetz über die direkten Kantonssteuern (DStG) - Nicht abziehbare Kosten und Aufwendungen

Steuern der natürlichen Personen - Einkommenssteuer - Abzüge

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Art. 35 DStG · Nicht abziehbare Kosten und Aufwendungen

1. Nicht abziehbar sind die übrigen Kosten und Aufwendungen, insbesondere

a) die Aufwendungen für den Unterhalt der steuerpflichtigen Person und ihrer Familie sowie der durch die berufliche Stellung der steuerpflichtigen Person bedingte Privataufwand;

b) ...

c) die Aufwendungen für Schuldentilgung;

d) die Aufwendungen für die Anschaffung, Herstellung oder Wertvermehrung von Vermögensgegenständen;

e) Einkommens-, Grundstückgewinn- und Vermögenssteuern von Bund, Kantonen, Gemeinden, kirchlichen Körperschaften und der Schulkreise sowie gleichartige ausländische Steuern.

← Art. 34a DStG Gesetz über die direkten Kantonssteuern (DStG) - Gegenstand des Gesetzes Art. 36 DStG →

Gerichtsentscheide zu dieser Bestimmung (22)

604 2024 160 · fr (Art. 35 Bst. a und d DStG)

Tax Assessment Appeal Dismissed: Property Maintenance Cost Deductibility Denied for Stove Installation and Cistern Maintenance

Cited in the reasoning section as the provision excluding capitalization costs for the cantonal tax, which supports the decision upheld in order 2.

604 2024 8 · fr (Art. 35 LICD let. a)

Taxpayers v. Tax Authority: Retaining Wall vs. Deductible Maintenance Costs

This provision excludes private maintenance costs from deduction, which was used as a parallel to Art. 34 LIFD for the cantonal tax reasoning.

604 2024 8 · fr (Art. 35 LICD let. d)

Taxpayers v. Tax Authority: Retaining Wall vs. Deductible Maintenance Costs

This provision excludes costs for acquisition, production, or improvement of assets, which was used as a parallel to Art. 34 LIFD for the cantonal tax reasoning.

604 2022 50 · fr (Art. 35 let. a LICD)

Tax Authority vs. Maintenance Expense Deductibility for Building Renovations

Cited in the reasoning to establish the cantonal rule prohibiting deduction of maintenance costs for the taxpayer and family, mirroring the federal rule.

604 2022 50 · fr (Art. 35 let. d LICD)

Tax Authority vs. Maintenance Expense Deductibility for Building Renovations

Cited in the reasoning to establish the cantonal rule prohibiting deduction of costs for acquisition, production, or improvement of fortune elements, mirroring the federal rule.

604 2022 13 · fr (Art. 35 Bst. d DStG)

Taxpayer v. Tax Authority: Disallowance of Renovation Cost Deductions

Cited in the reasoning section to establish that costs for value-enhancing expenditures are not deductible for the cantonal tax.

604 2021 122 · fr (Art. 35 let. d LICD)

Taxpayers v. Tax Authority: Capital Improvement Deduction for Extensive Renovation

This cantonal article mirrors the federal rule (Art. 34 let. d LIFD) stating that costs for acquisition, production, or improvement of assets cannot be deducted, supporting the rejection of maintenance expense claims.

604 2021 13 · fr (Art. 35 lit. d DStG)

Taxation of Winter Garden Renovation Costs

This article, corresponding to federal law regarding non-deductible value enhancement costs, was mentioned in reference to the Cantonal Tax (Art. 4) and underpinned the dismissal of the appeal for cantonal taxes.

604 2019 32 · fr (Art. 35 let. d LICD)

Taxpayers v. Tax Authority: Renovation Costs Deductibility

Cited in the reasoning adopted for the partial admission of the cantonal tax appeal concerning non-deductible capital expenditure, following the federal law parallel.

604 2019 17 · fr (art. 35 let. d LICD)

Taxpayers v. Tax Authority: Deductibility of Hidden Construction Defect Remediation Costs

Mentioned as the cantonal equivalent provision concerning the non-deductibility of improvement costs.

604 2018 137 · fr (Art. 35 LICD let. d)

Tax Authority Property Renovation Expense Deductibility Dispute

This provision, governing cantonal tax law, excludes the deduction of costs for acquisition, production, or improvement of assets.

604 2018 114 · fr (Art. 35 let. d LICD)

Tax Deduction Appeal for Manure Pit Construction Dismissed

Cited in the reasoning as the cantonal equivalent of Art. 34 let. d LIFD, supporting the denial of the appeal regarding cantonal tax.

604 2016 73 · fr (Art. 35 LICD let. d)

Taxpayer Appeal Against Disallowance of Extensive Renovation Deductions

This provision, similar to Art. 34 LIFD, excludes from deduction costs for acquisition, production, or improvement of assets, supporting the finding of non-deductibility.

604 2016 95 · fr (Art. 35 lit. b DStG)

Taxpayer Deduction for Specialist Business Management Course Upheld

This provision defined the non-deductible costs for cantonal tax, against which the court implicitly ruled by allowing the deduction.

604 2015 131 · fr (art. 35 let. b LICD)

Tax Deduction Appeal for Finance Expert Diploma Costs

This provision was cited as the legal basis for classifying the expenses as non-deductible training costs (frais de formation) for cantonal tax.