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II 2023 80 • VG SZ II 2023 80 Généré par l'IA

Corporate Tax Assessment Appeal Regarding Executive Compensation

Numéro de cause II 2023 80
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 entity challenged a tax assessment for the 2018 tax period concerning a deemed monetary benefit, which was upheld by the cantonal tax commission, leading to the current appeal. The court reviewed whether the compensation provided to an executive qualified as a deductible business expense or a non-deductible deemed monetary benefit, ultimately concluding that the compensation exceeded the legally permissible limits for a deductible business expense, thereby affirming the assessment based on the established criteria for taxable benefits.

Regeste Legislator

Généré par l'IA

Corporate Tax Assessment Appeal Regarding Executive Compensation: The court reviewed whether the compensation provided to an executive qualified as a deductible business expense or a non-deductible deemed monetary benefit, ultimately concluding that the compensation exceeded the legally permissible limits for a deductible business expense, thereby affirming the assessment based on the established criteria for taxable benefits.

Mots-clés

Généré par l'IA
taxations fiscales indemnité financière impôt sur le bénéfice des entreprises critères d'appréciation prestation statutaire procès fiscal
Généré par l'IA
II 2021 52
Taxpayer Appeal on Business Expense Deductions
II 2023 53
Taxpayer Challenge to 2018 Assessment Remanded for Review of Prior-Year Losses and Profit Allocation
II 2019 1
Corporate Taxpayer v. Holding Privilege Application Period
II 2019 56
Taxpayer v. Tax Assessment Board Remuneration
II 2019 70
Taxpayer Appeal: Deductibility of Professional Expenses

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2023 80 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 22. Juli 2024 |\n \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 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, 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 (Veranlagungsverfügung 2018: geldwerte Leistung) |\n \n\n

\n \n

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