§ 41 Tax Act (StG) - Non-Deductible Costs and Expenses

1. Non-deductible are the remaining costs and expenses, in particular

a. the expenses for the maintenance of the taxable person and their family, especially rent and ground rent as well as private expenses necessitated by the professional status of the taxable person,

b. * ...

c. the expenses for debt repayment,

d. the expenses for the acquisition, production or enhancement of assets,

e. the income, property gain, and wealth taxes from the federal government, cantons, and municipalities, and similar foreign taxes.

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