Article 38 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - General Deductions

1. The following shall be deducted from the income

a) private interest on debts to the extent of taxable income from assets as defined in Articles 24 to 26 and an additional 50,000 Swiss Francs. Debt interest on loans granted by a corporation to an individual who has a significant interest in the company, or is otherwise closely related to the company, under conditions that deviate substantially from those customary in dealings between third parties, is not deductible.

b) * perpetual charges as well as the profit quota under Article 27(3)(c) from annuities and permanent care contracts.

c) maintenance contributions to a divorced, legally or actually separated spouse, as well as maintenance contributions to a parent for children under their parental custody, but not payments fulfilling other familial legal maintenance or support obligations.

d) deposits, premiums, and contributions paid according to law, statute, or regulation to old age, survivors', and disability insurance and occupational pension schemes.

e) deposits, premiums, and contributions for acquiring contractual rights from recognized forms of bound self-provisioning as per Article 82 of the Federal Act of June 25, 1982, on occupational pensions (SR 831.40).

f) premiums and contributions for the income compensation scheme, unemployment insurance, and mandatory accident insurance.

g) deposits, premiums, and contributions for life, health, and accident insurance not covered under letter f, as well as interest from savings capital of the taxable person and those they support, up to a total amount of

1. * 3,700 Swiss Francs for married couples living in a legally and factually undivided marriage.

2. * 1,800 Swiss Francs for other taxable individuals.

3. For taxable individuals without contributions under letters d and e, these amounts are increased by half. These deductions increase by 700 Swiss Francs for each child or dependent person for whom the taxable person can claim a deduction under Article 41(1)(a) or (d).

h) * the proven costs, but no more than 25,800 Swiss Francs, for third-party care of each child under the age of 14 living in the same household with the taxable person responsible for their maintenance, provided these costs are directly causally connected with the income-generating activity, education, or incapacity for work of the taxable person.

i) * costs of job-related education and training, including retraining costs, up to a maximum amount of 13,000 Swiss Francs, provided that

1. there is a first degree at secondary level II, or

2. the individual is at least 20 years old and the costs are not for education leading to a first degree at secondary level II.

2. Spouses living in an undivided legal and factual marriage can deduct up to 3,700 Swiss Francs from the part of the lower income exceeding 15,300 Swiss Francs. Income is considered earnings from employment or self-employment less expenses under Articles 31 to 36 and general deductions under Article 38(1)(d) to (f). In cases of significant cooperative work by one spouse in the other's profession, business, or trade, or joint self-employment, each spouse is allocated half of the joint income. A different allocation must be substantiated by the couple.

3. Further deductions from the income include

a) voluntary contributions of money and other assets to legal entities based in Switzerland that are exempt from tax due to their public or charitable purposes (Article 75(g)), provided these contributions reach at least 100 Swiss Francs in the tax year and do not exceed 20 percent of the income reduced by expenses (Articles 31 to 38(2)). Deductions for corresponding voluntary contributions to the federal government, cantons, municipalities, recognized churches, church congregations, and their institutions (Article 75(a) to (c)) are permissible to the same extent.

b) * membership fees and donations up to a total of 10,600 Swiss Francs to political parties that

1. are registered in the party register under Article 76a of the Federal Act of December 17, 1976, on political rights (SR 161.1),

2. are represented in the cantonal parliament, or

3. received at least 3 percent of the votes in the most recent cantonal parliamentary elections.

c) medical and accident expenses of the taxable person and those they support, to the extent that the taxable person covers them, which exceed 5 percent of the taxable income reduced by expenses as per Articles 31 to 38(2).

d) disability-related expenses of the taxable person or those they support, with disabilities as defined by the Federal Act of December 13, 2002, on the Elimination of Discrimination Against People with Disabilities (SR 151.3), as long as the taxable person bears the costs.

e) * wagering expenses amounting to 5 percent of individual winnings from participating in gambling that is not tax-exempt under Article 29(ia, ib, m), but not exceeding 5,400 Swiss Francs. From winnings in online participation with casinos under Article 29(ia), bets deducted from the online player account during the tax year, but not exceeding 26,800 Swiss Francs, are deducted.

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