642.11 LI

CH-VD

Art. 30 Gesetz über die direkten Kantonssteuern (LI) - Abhängige Erwerbstätigkeit [ 30 ]

Teil II, Titel II, Kapitel III, Abschnitt II

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Art. 30 LI - Abhängige Erwerbstätigkeit [ 30 ] · Abhängige Erwerbstätigkeit [ 30 ]

1. Die abzugsfähigen Berufskosten sind

a. die notwendigen Fahrkosten des Steuerpflichtigen von seinem Wohnsitz zu seiner Arbeitsstätte, sofern sie nicht vom Arbeitgeber vergütet werden;

b. die Mehrkosten für auswärtige Verpflegung und Schichtarbeit;

c. die übrigen zur Ausübung des Berufs unentbehrlichen Kosten; Artikel 37 Absatz 1 Buchstabe l bleibt vorbehalten;

d. ...

2. Die in Absatz 1 Buchstaben a bis c genannten Berufskosten werden pauschal, auf der Grundlage der vom Finanzdepartement festgelegten Tarife geschätzt; in den Fällen von Absatz 1 Buchstaben a und c kann der Steuerpflichtige höhere Kosten nachweisen.

← Art. 29 LI - Allgemeine Regel Gesetz über die direkten Kantonssteuern (LI) - Gegenstand des Gesetzes Art. 31 LI - Im Allgemeinen [ 30, 33, 41 ] →

Gerichtsentscheide zu dieser Bestimmung (40)

FI.2024.0031 · vd (art. 30 al. 1 let. a LI)

Taxpayer Appeal: Parking Fees and Remote Work Deduction Disallowed

Cited in the reasoning regarding deductible transport costs, but not in the final orders.

FI.2024.0031 · vd (art. 30 al. 1 let. c LI)

Taxpayer Appeal: Parking Fees and Remote Work Deduction Disallowed

Cited in the reasoning regarding other indispensable professional expenses, but not in the final orders.

FI.2024.0031 · vd (art. 30 al. 2 LI)

Taxpayer Appeal: Parking Fees and Remote Work Deduction Disallowed

Cited in the reasoning regarding flat-rate estimation of professional expenses, but not in the final orders.

FI.2022.0012 · vd (Art. 30 al. 1 let. c 1ère phr. LI)

Taxation of Employment Departure Bonus as Regular Income

Cited in reasoning regarding the conditions for deducting other professional expenses, which was relevant to the rejected claim for coaching fee deduction.

FI.2020.0099 · vd (Art. 30 al. 1 let. c LI)

Taxpayer Appeal of Cantonal Income Tax Deductions for Professional Expenses

Cited as the legal basis for the deduction of other indispensable professional expenses.

FI.2020.0099 · vd (Art. 30 al. 2 LI)

Taxpayer Appeal of Cantonal Income Tax Deductions for Professional Expenses

Cited as the legal basis for the deduction of meal expenses when certain conditions are met.

FI.2020.0073 · vd (art. 30 al. 1 let. a LI)

Taxpayer Appeal on Private Vehicle Commuting Cost Deduction Dismissed

Cited as the legal basis for deductible professional expenses, specifically transport costs, under cantonal law.

FI.2018.0225 · vd (art. 30 al. 1 LIFD)

Taxation of Capital Gain from Sale of Building Lot

The court cited this provision when rejecting the request for tax deferral in case of replacement of necessary operating assets.

FI.2018.0102 · vd (art. 30 al. 1 let. a LI)

Taxpayer Appeal Regarding Professional Expense Deductions (2015)

Cited in the reasoning concerning the basis for deduction of transport costs for cantonal/communal tax (version applicable until Dec. 31, 2015).

FI.2018.0102 · vd (art. 30 al. 1 let. a et al. 2 LI)

Taxpayer Appeal Regarding Professional Expense Deductions (2015)

Cited in the reasoning concerning the basis for deduction of necessary commuting costs (version applicable until Dec. 31, 2015).

FI.2018.0102 · vd (art. 30 al. 1 let. d LI)

Taxpayer Appeal Regarding Professional Expense Deductions (2015)

Cited in the reasoning concerning the basis for deduction of professional development costs for cantonal/communal tax (version applicable until Dec. 31, 2015).

FI.2015.0021 · vd (art. 30 al. 1 let. a et al. 2 LI)

Taxpayer Appeal of Income and Wealth Reassessments Regarding Business Payments and Deductions

Cited in reasoning regarding the deductibility of transport costs, but not explicitly in the dispositive orders.

FI.2016.0134 · vd (Art. 30 LI)

Taxpayer Appeal Regarding 2015 Professional Expense Deductions (Transport, Lodging, Meals)

Cited in the reasoning section as having a similar content to Art. 26 LIFD, which governs the substantive issue of professional expense deductions decided in the case.

FI.2016.0044 · vd (art. 30 al. 1 let. c LI)

Taxpayer Failure to Substantiate Professional Expenses Over Flat-Rate Allowance

Cited as the legal basis allowing the deduction of 'other expenses indispensable to the exercise of the profession' for cantonal tax.

FI.2016.0044 · vd (art. 30 al. 2 LI)

Taxpayer Failure to Substantiate Professional Expenses Over Flat-Rate Allowance

Cited as the legal basis allowing the option to deduct actual expenses instead of the lump sum for cantonal tax.