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II 2022 49 • VG SZ II 2022 49 Généré par l'IA

Taxpayer Appeal of Foreign Real Estate Maintenance Deduction

Numéro de cause II 2022 49
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

Taxpayers appealed their 2017 income and wealth tax assessment regarding the deduction of real estate maintenance costs, where the initial assessment disallowed certain expenses claimed for maintenance on a property situated abroad. The court reasoned that for a resident taxpayer, maintenance costs for real estate located outside the country are only deductible if the property generates taxable income in that foreign jurisdiction, and since the property in question was not generating any taxable income in the foreign jurisdiction during the relevant tax period, the expenses were correctly disallowed according to relevant tax law provisions.

Regeste Legislator

Généré par l'IA

Art. 66 Abs. 1 BGG; Taxpayer Appeal of Foreign Real Estate Maintenance Deduction: The court reasoned that for a resident taxpayer, maintenance costs for real estate located outside the country are only deductible if the property generates taxable income in that foreign jurisdiction, and since the property in question was not generating any taxable income in the foreign jurisdiction during the relevant tax period, the expenses were correctly disallowed according to relevant tax law provisions.

Mots-clés

Généré par l'IA
déduction pour frais d'entretien d'immeuble taxations fiscales impôt foncier impôt réel résident étranger biens immeubles

Dispositions légales citées

Généré par l'IA
Art. 66 Abs. 1 BGG
The court ordered the appellant to pay the judicial costs.
Généré par l'IA
II 2019 61
Taxation of Foreign Capital Gains on Real Estate Sales
II 2015 57
Real Estate Qualification for Income and Wealth Tax
II 2021 54
Taxpayer Appeal Dismissed: Disallowed Acquisition Costs for Property Sale
II 2020 47
Tax Assessment Appeal on Self-Rental Value Inclusion
II 2020 79
Tax Assessment Upheld: Deemed Distribution of Low-Taxed Real Estate Income

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 Abs. 1 BGG

The court ordered the appellant to pay the judicial costs.

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Texte complet

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\n\n| | | |\n II 2022 49 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 19. Oktober 2022 |\n \n\n

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\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.iur. Frank Lampert, 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.C.________ und B.C.________, \n Beschwerdeführer, \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 Vorinstanzen, |\n

\n\n

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

\n\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2017: \n Liegenschaftsunterhalt) |\n \n\n

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