642.11
LI
CH-VD
CH-VD
Art. 38 Gesetz über die direkten Kantonssteuern (LI) - Nicht abzugsfähige Kosten und Aufwendungen [30]
Teil II, Titel II, Kapitel III, Abschnitt VI
Art. 38 LI - Nicht abzugsfähige Kosten und Aufwendungen [30] · Nicht abzugsfähige Kosten und Aufwendungen [30]
1. Nicht abzugsfähig sind die übrigen Kosten und Auslagen, insbesondere
a. die Kosten für den Unterhalt des Steuerpflichtigen und seiner Familie, einschliesslich der durch seine berufliche Stellung bedingten Privatauslagen;
b. ...
c. die Ausgaben für die Tilgung von Schulden;
d. die Aufwendungen für Erwerb, Herstellung oder Wertvermehrung von Vermögensbestandteilen;
e. die direkten Steuern des Bundes, der Kantone und Gemeinden sowie die entsprechenden ausländischen Steuern.
Gerichtsentscheide zu dieser Bestimmung (29)
FI.2024.0047 · vd (art. 38 LIFD)
Taxpayer Appeal Regarding Capital Withdrawal Taxation for Independent Activity
The court confirmed the refusal to apply the privileged taxation based on this article because the objective of the lump-sum payment was not respected.
FI.2020.0157 · vd (Art. 38 let. a LI)
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.2018.0086 · vd (Art. 38 LIFD)
Taxation of Staggered Pillar 3a Pension Withdrawals
Although cited in the reasoning to establish the principle of separate taxation for lump-sum benefits, the core legal basis for annulling the decision relates to the timing of taxation based on when the benefit is acquired, which stems from the framework established by Art. 38 LIFD.
FI.2018.0287 · vd (Art. 38 LIFD)
Taxation of Severance and Vacation Indemnity Payments
The article governing the privileged taxation of capital payments from pension schemes (analogous to employer payments) was applied in the ruling concerning the CHF 237,000 indemnity.
FI.2018.0049 · vd (Art. 38 LIFD)
Taxpayer Wins Appeal Against Consolidated Taxation of Separate Pillar 3a Pension Benefits
The core issue of the case revolves around the taxation of capital withdrawals from Pillar 3a, which is governed by this article.
FI.2017.0041 · vd (art. 38 LIFD)
Taxability of Life Insurance Policy Modification Payment
This provision, cited alongside Art. 23 let. b LIFD, governs the separate taxation of such income.
FI.2018.0102 · vd (art. 38 let. b LI)
Taxpayer Appeal Regarding Professional Expense Deductions (2015)
Cited in the reasoning concerning the exclusion of costs for training itself under cantonal tax law (version applicable until Dec. 31, 2015).
FI.2015.0128 · vd (art. 38 let. b LI)
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.2010.0048 · vd (art. 38 let. b LI)
Taxpayer Appeal Regarding Deductibility of Post-Graduate Education Expenses
Cited in the reasoning as the rule excluding the deduction of training costs for cantonal and communal tax.
FI.2010.0022 · vd (art. 38 let. b LI)
Taxpayer v. State: Deductibility of Real Estate Appraisal Certification Fees
Cited in the reasoning to establish that training costs are not deductible for cantonal and communal tax.
FI.2009.0045 · vd (Art. 38 let. e LI)
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.
FI.2009.0066 · vd (Art. 38 LIFD)
Appellant v. Tax Administration Regarding Swissair 111 Settlement Taxation
The court confirmed the decision which correctly applied this article regarding the special taxation of capital payments received following a death.
FI.2009.0067 · vd (Art. 38 LIFD)
Appellant v. Tax Authority: Taxation of Air Disaster Settlement Proceeds
The court confirmed the application of this article, which governs the separate taxation of capital benefits including those related to death.
FI.2008.0120 · vd (art. 38 LIFD)
Taxpayer v. Tax Authority: Capital Indemnity Taxation and Reduced Rates
The final orders require the tax authority to recalculate the direct federal tax based on this provision (Art. V and Art. VII in conjunction with recital 6).
FI.2009.0024 · vd (art. 38 LIFD)
Severance Payment Taxation: Capital Withdrawal vs. Ordinary Income Based on Pension Gap Coverage
This provision dictates that capital payments originating from providence are taxed separately, and it was cited for the portion of the indemnity recognized as having a providence character.