642.11
LI
CH-VD
CH-VD
Art. 34 Gesetz über die direkten Kantonssteuern (LI) - Wiederverwendung [ 15 ]
Teil II, Titel II, Kapitel III, Abschnitt III
Art. 34 LI - Wiederverwendung [ 15 ] · Wiederverwendung [ 15 ]
1. Werden zur Betriebsführung notwendige Anlagegüter ersetzt, können die stillen Reserven dieser Güter auf die erworbenen Ersatzanlagegüter übertragen werden, sofern diese ebenfalls zur Betriebsführung notwendig sind und sich in der Schweiz befinden. Die Besteuerung beim Ersatz von Immobilien durch bewegliche Güter bleibt vorbehalten.
2. Erfolgt der Ersatz nicht im selben Geschäftsjahr, kann eine Rückstellung in Höhe der stillen Reserven gebildet werden. Diese Rückstellung muss innerhalb einer angemessenen Frist aufgelöst und zur Abschreibung des im Ersatz erlangten Gegenstands verwendet oder dem Ergebnisrechnungskonto gutgeschrieben werden.
3. Nur die Anlagegüter, die direkt der Betriebsführung dienen, gelten als notwendig für diese; nicht dazu gehören insbesondere Güter, die dem Unternehmen nur durch ihren Anlagewert oder Ertrag nützlich sind.
Gerichtsentscheide zu dieser Bestimmung (22)
FI.2024.0077 · vd (art. 34 let. a in initio LIFD)
Taxpayer Appeal Regarding Deductions for Legal Fees and Travel Expenses for Co-owned Property
Cited to exclude deductions for consumption expenses or use of income, such as private maintenance costs.
FI.2024.0077 · vd (art. 34 let. d LIFD)
Taxpayer Appeal Regarding Deductions for Legal Fees and Travel Expenses for Co-owned Property
Cited to exclude investment expenses that increase the property's value from being deductible maintenance costs.
FI.2020.0157 · vd (Art. 34 let. a LIFD)
Taxpayer v. Tax Authority: Alimony Deductibility in Year of Separation
Cited in the reasoning regarding the non-deductibility of general maintenance costs before the economic unit ceased.
FI.2018.0225 · vd (art. 34 al. 1 LI)
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. 34 let. b LIFD)
Taxpayer Appeal Regarding Professional Expense Deductions (2015)
Cited in the reasoning concerning the exclusion of costs for training itself under federal tax law (version applicable until Dec. 31, 2015).
FI.2016.0001 · vd (art. 34 al. 1 LI)
Taxpayers' Appeal of Tax Deferral Denial for Physiotherapy Practice Sale and Relocation
This provision concerning the conditions for deferring latent reserves upon replacement of operational assets was the substantive legal basis used to determine the merits of the tax claim, resulting in the dismissal of the appeal.
FI.2015.0128 · vd (art. 34 let. b LIFD)
Educational Fees as Non-Deductible Professional Promotion Expense
Cited in the reasoning leading to the rejection of the appeal, which justified the non-deductibility of the costs.
FI.2014.0146 · vd (art. 34 let. b LIFD)
Taxpayer Appeal Regarding Deductibility of Executive Education Costs
Cited in the reasoning section regarding non-deductible training costs, which forms the basis for the court's substantive decision to reject the appeal.
FI.2013.0027 · vd (Art. 34 LI)
Dentist Profit Reinvestment Tax Appeal
The core issue of the appeal was the application of the rollover (remploi) rule under this article, which the court ultimately denied.
FI.2013.0027 · vd (Art. 34 al. 1 LI)
Dentist Profit Reinvestment Tax Appeal
Cited in the reasoning as the specific statutory wording regarding the rollover of latent reserves for fixed assets.
FI.2013.0027 · vd (Art. 34 al. 2 LI)
Dentist Profit Reinvestment Tax Appeal
Cited in the reasoning to quote the previous wording of the rollover rule concerning provisions for delayed rollover.
FI.2013.0027 · vd (Art. 34 al. 3 LI)
Dentist Profit Reinvestment Tax Appeal
Cited in the reasoning to quote the previous wording concerning assets not necessary for operations.
FI.2010.0048 · vd (art. 34 let. b LIFD)
Taxpayer Appeal Regarding Deductibility of Post-Graduate Education Expenses
Cited in the reasoning as the rule excluding the deduction of training costs for direct federal tax.
FI.2010.0022 · vd (art. 34 let. b LIFD)
Taxpayer v. State: Deductibility of Real Estate Appraisal Certification Fees
Cited in the reasoning to establish that training costs are not deductible for direct federal tax.
FI.2009.0045 · vd (Art. 34 let. e LIFD)
Doctor's Incorporated Practice Legal Fees Deemed Dividend Case
Cited in the reasoning section regarding the non-deductibility of taxes for independent persons, relevant to the substance of the case, although the final orders do not use it as the primary ground for rejection.