641.4
STG
CH-OW
CH-OW
Art. 28 Loi fiscale (StG)
Imposition des personnes physiques - Impôt sur le revenu - Détermination du revenu net - Activité salariée
Art. 28 LStG
1. Sont déduits en tant que frais professionnels
a. * les frais nécessaires jusqu'à un montant de Fr. 10 000.- pour les trajets entre domicile et lieu de travail ;
b. les surcoûts nécessaires pour la restauration en dehors du domicile et en cas de travail posté ;
c. * les frais nécessaires pour le logement lors d'un séjour hebdomadaire à l'extérieur ;
d.-f. * ...
g. * les autres frais nécessaires à l'exercice de la profession ; l'art. 35 al. 1 let. o de cette loi reste réservé.
2. ...
3. Pour les frais professionnels selon l'alinéa 1 lettres a, b, c et g, des forfaits sont fixés ; dans le cas de l'alinéa 1 lettres c et g, les contribuables ont la possibilité de prouver des coûts plus élevés. Le Conseil cantonal règle les détails par ordonnance.
Décisions judiciaires appliquant cette disposition (12)
VVGE.1983.84.Nr.38 · ow (Art. 28 Bst. b StG)
Deductibility of Accommodation Costs for Work Stays
This provision allows for the deduction of costs for accommodation during weekly stays away from home as professional expenses, and the court determined that these costs should be the actual expenses incurred, not limited by a lump sum, particularly in distinguishing between married and single individuals.
VVGE.1985.86.Nr.47 · ow (Art. 28 Bst. c StG)
Deductible Education: Maintaining Position vs. Career Advancement
This provision allows the deduction of further training costs associated with practicing a profession for employed individuals.
VVGE.1987.88.Nr.46 · ow (Art. 28 Bst. b StG)
Taxpayer's Meal and Accommodation Expense Deductions
Cited as the basis for the deduction of additional costs for meals outside the home.
VVGE.1991.92.Nr.47 · ow (Art. 28 Bst. b StG)
Flat-Rate Meal Deduction Upheld, Individual Assessment Allowed
This provision regulates the deduction of additional costs for meals taken outside the place of residence as professional expenses.
VVGE.1991.92.Nr.48 · ow (Art. 28 Bst. c StG)
Accounting Diploma Not Deductible Continuing Education Expense
This provision is cited as the basis for deducting continuing education costs as professional expenses.
VVGE.1999.00.Nr.16 · ow (Art. 28 Abs. 1 Bst. e StG)
Costs of Learning a New Profession Not Tax-Deductible
This provision allows for the deduction of further training and retraining costs related to a profession, which was considered but ultimately found not applicable to the costs incurred by the taxpayer.
OGVE.2018.19.Nr.24 · ow (Art. 28 Abs. 1 lit. a StG)
Tax Evasion for Improper Travel Expense Claims Upheld
Cited for the deductibility of necessary costs for travel between residence and place of work as professional expenses.
OGVE.2018.19.Nr.24 · ow (Art. 28 Abs. 3 StG)
Tax Evasion for Improper Travel Expense Claims Upheld
Cited for the use of lump-sum rates for professional expenses, with the possibility to prove higher costs.
VVGE.1995.96.Nr.45 · ow (Art. 28 Abs. 1 Bst. e StG)
Tax Deductibility of Effective Care Costs
This provision concerns the deductibility of necessary costs for childcare by third parties as professional expenses.
VVGE.1995.96.Nr.45 · ow (Art. 28 Abs. 3 StG)
Tax Deductibility of Effective Care Costs
This provision states that no flat-rate amounts are provided for childcare costs, implying that effective costs must be considered.
VVGE.2001.02.Nr.14 · ow (Art. 28 StG)
Extraordinary Income Taxability of Bonuses and Overtime Pay
Mentioned as deductible expenses related to extraordinary income under the special tax.
VVGE.2003.04.Nr.12 · ow (Art. 28 Abs. 1 Bst. d StG)
Business School Costs Not Deductible as Continuing Education for Nurse
This provision is cited in the context of deducting continuing education and retraining costs related to a profession from taxable income.