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II 2019 1 • VG SZ II 2019 1 Généré par l'IA

Corporate Taxpayer v. Holding Privilege Application Period

Numéro de cause II 2019 1
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
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Synthèse Legislator

Généré par l'IA

A corporate taxpayer challenged its capital tax assessment for the year 2014 regarding the application of the holding privilege, which grants exemptions for income and capital participation derived from qualifying subsidiary holdings. The court reasoned that for the holding privilege to apply, the required minimum participation threshold in the subsidiary must be met for the entire relevant tax period, specifically at the time the income arises and when the tax liability is determined, and since the statutory participation percentage was not continuously met throughout the entire tax period, the prerequisite for the tax privilege was not satisfied, thus upholding the assessment against the taxpayer.

Regeste Legislator

Généré par l'IA

Corporate Taxpayer v. Holding Privilege Application Period: The court reasoned that for the holding privilege to apply, the required minimum participation threshold in the subsidiary must be met for the entire relevant tax period, specifically at the time the income arises and when the tax liability is determined, and since the statutory participation percentage was not continuously met throughout the entire tax period, the prerequisite for the tax privilege was not satisfied, thus upholding the assessment against the taxpayer.

Mots-clés

Généré par l'IA
impôt sur le bénéfice des entreprises franchises fiscales assujettissement du contribuable revenu déterminant déduction en fonction de la durée de la possession privilège de responsabilité
Généré par l'IA
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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2019 1 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 16. Oktober 2019 |\n \n\n

\n \n \n \n

\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Parteien |\n X.________ AG, \n Beschwerdeführerin, \n vertreten durch … , |\n \n|\n |\n gegen |\n

\n|\n |\n Kantonale Steuerkommission/Kantonale Verwaltung für die direkte Bundessteuer, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanz, |\n

\n\n

\n \n \n \n \n \n

\n\n| | | |\n Gegenstand |\n Gewinnund Kapitalsteuer (Veranlagung 2014; Holdingprivileg) |\n \n\n

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