Art. 32 Federal Act on Direct Taxes (DTA), of March 21, 2000

1. Provisions may be constituted against the income statement for

a) commitments of the financial year whose amount is still undetermined;

b) risks of losses on current assets, notably on goods and debtors;

c) other risks of imminent losses in the financial year;

d) future research and development mandates entrusted to third parties, up to a maximum of 10% of the taxable net profit, but in total up to a maximum of one million francs.

2. Provisions that are no longer justified shall be added to the taxable profit.

← Art. 31 Federal Act on Direct Contributions (DCA), of March 21, 2000 6 Finances - 63 Public Contributions - 631 Direct Taxes of the State and Municipalities - PART ONE INTRODUCTION Art. 33 Law on Direct Contributions (LDC), of March 21, 2000 →