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II 2021 39 • VG SZ II 2021 39 Généré par l'IA

Holding Company v. Tax Authority: Deductibility of Value Adjustments on Intercompany Loans

Numéro de cause II 2021 39
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
Issue du litige Rejeté (Dismissed)
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Synthèse Legislator

Généré par l'IA

A holding company appealed the tax assessment for 2017 regarding the refusal to recognize value adjustments as tax-deductible expenses for profit and capital tax purposes. The court addressed whether the holding company could deduct value adjustments on intercompany loans that were fully covered by provisions, as the underlying receivable, though written down, was not legally irrecoverable, and the tax authority was correct in disallowing the deduction because the adjustments did not represent a realized loss or a definitive diminishment of value as required for tax deductibility under the applicable law at the time.

Regeste Legislator

Généré par l'IA

Holding Company v. Tax Authority: Deductibility of Value Adjustments on Intercompany Loans: The court addressed whether the holding company could deduct value adjustments on intercompany loans that were fully covered by provisions, as the underlying receivable, though written down, was not legally irrecoverable, and the tax authority was correct in disallowing the deduction because the adjustments did not represent a realized loss or a definitive diminishment of value as required for tax deductibility under the applicable law at the time.

Mots-clés

Généré par l'IA
régularisation des déductions impôt sur le capital autorité fiscale taxations fiscales société holding gain manqué
Généré par l'IA
II 2021 81
Holding Company Tax Appeal Regarding Impairment Loss Deduction
II 2023 85
Taxpayer Appeal Regarding Intercompany Debt Write-Off Recognition
III 2020 58
Tax Deduction Eligibility Based on Asset Holding Period
II 2019 24
Tax Authority Reclassification of Debt as Hidden Equity Upheld
II 2022 68
Tax Assessment Appeal Dismissed: Shareholding and Loan Write-Downs Deemed Hidden Profit Distributions

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Texte complet

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\n \n

\n \n Verwaltungsgericht des Kantons Schwyz \n Kammer II \n \n \n \n \n \n

\n\n| | | |\n II 2021 39 |\n |\n \n\n

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

\n\n| | | |\n |\n Entscheid vom 26. April 2022 |\n \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 lic.iur. Karl Gasser, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________ Holding 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 2017; Aufrechnung Wertberichtigungen) |\n \n\n

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\n Sachverhalt: