Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
641.4 STG CH-OW

Art. 30 Tax Act (StG) - Depreciations

Taxation of Natural Persons - Income Tax - Determination of Net Income - Self-Employment
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 30 StG - Depreciations · Depreciations

1. Commercially justified depreciation of assets is permissible to the extent that it is shown in the accounts or, in the case of simplified bookkeeping according to Art. 957 para. 2 CO, in specific depreciation tables.

2. Generally, depreciation is calculated based on the actual value of individual assets or reasonably distributed according to their expected useful life.

3. Depreciation on assets that have been revalued to compensate for losses may only be undertaken if the revaluations were permissible under commercial law and the losses would have been offsettable at the time of depreciation according to Art. 33 para. 1 of this law.

← Art. 29 StG Tax Act (StG) - Subject Matter of the Act Art. 31 StG - Provisions, Adjustments, and Reserves →

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →

Court Decisions Applying This Provision (1)

VVGE.2009.10.Nr.27 · ow (Art. 30 StG)
Real Estate Dealer Denied Extraordinary Depreciation Due to Insufficient Proof
Cited as the legal basis for depreciation of business assets, which is a central point of contention in the case.