641.4
STG
CH-OW
CH-OW
Art. 28 Tax Act (StG)
Taxation of Natural Persons - Income Tax - Determination of Net Income - Dependent Employment
Art. 28 StG
1. The following professional expenses are deductible
a. * the necessary costs up to an amount of CHF 10,000 for commuting between home and workplace;
b. the necessary additional costs for meals outside the home and for shift work;
c. * the necessary costs for accommodation during weekly stays away from home;
d.-f. * ...
g. * the other costs necessary for the exercise of the profession; Article 35 paragraph 1 letter o of this law remains reserved.
2. ...
3. For the professional expenses referred to in paragraph 1, letters a, b, c, and g, flat-rate amounts are established; in the case of paragraph 1, letters c and g, taxpayers have the right to prove higher costs. The Cantonal Council regulates the details by ordinance.
Court Decisions Applying This Provision (12)
VVGE.1983.84.Nr.38 · ow (Art. 28 Bst. b StG)
Deductibility of Accommodation Costs for Work Stays
This provision allows for the deduction of costs for accommodation during weekly stays away from home as professional expenses, and the court determined that these costs should be the actual expenses incurred, not limited by a lump sum, particularly in distinguishing between married and single individuals.
VVGE.1985.86.Nr.47 · ow (Art. 28 Bst. c StG)
Deductible Education: Maintaining Position vs. Career Advancement
This provision allows the deduction of further training costs associated with practicing a profession for employed individuals.
VVGE.1987.88.Nr.46 · ow (Art. 28 Bst. b StG)
Taxpayer's Meal and Accommodation Expense Deductions
Cited as the basis for the deduction of additional costs for meals outside the home.
VVGE.1991.92.Nr.47 · ow (Art. 28 Bst. b StG)
Flat-Rate Meal Deduction Upheld, Individual Assessment Allowed
This provision regulates the deduction of additional costs for meals taken outside the place of residence as professional expenses.
VVGE.1991.92.Nr.48 · ow (Art. 28 Bst. c StG)
Accounting Diploma Not Deductible Continuing Education Expense
This provision is cited as the basis for deducting continuing education costs as professional expenses.
VVGE.1999.00.Nr.16 · ow (Art. 28 Abs. 1 Bst. e StG)
Costs of Learning a New Profession Not Tax-Deductible
This provision allows for the deduction of further training and retraining costs related to a profession, which was considered but ultimately found not applicable to the costs incurred by the taxpayer.
OGVE.2018.19.Nr.24 · ow (Art. 28 Abs. 1 lit. a StG)
Tax Evasion for Improper Travel Expense Claims Upheld
Cited for the deductibility of necessary costs for travel between residence and place of work as professional expenses.
OGVE.2018.19.Nr.24 · ow (Art. 28 Abs. 3 StG)
Tax Evasion for Improper Travel Expense Claims Upheld
Cited for the use of lump-sum rates for professional expenses, with the possibility to prove higher costs.
VVGE.1995.96.Nr.45 · ow (Art. 28 Abs. 1 Bst. e StG)
Tax Deductibility of Effective Care Costs
This provision concerns the deductibility of necessary costs for childcare by third parties as professional expenses.
VVGE.1995.96.Nr.45 · ow (Art. 28 Abs. 3 StG)
Tax Deductibility of Effective Care Costs
This provision states that no flat-rate amounts are provided for childcare costs, implying that effective costs must be considered.
VVGE.2001.02.Nr.14 · ow (Art. 28 StG)
Extraordinary Income Taxability of Bonuses and Overtime Pay
Mentioned as deductible expenses related to extraordinary income under the special tax.
VVGE.2003.04.Nr.12 · ow (Art. 28 Abs. 1 Bst. d StG)
Business School Costs Not Deductible as Continuing Education for Nurse
This provision is cited in the context of deducting continuing education and retraining costs related to a profession from taxable income.