811.1 STG

CH-SG

Art. 40 Loi fiscale (StG)

DEUXIÈME PARTIE : IMPÔTS D'ÉTAT - Première Section : Impôts sur le revenu et la fortune - II. Impôt sur le revenu

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Art. 40 StG - c) Activité professionnelle indépendante

1. Dans le cadre d'une activité lucrative indépendante, les frais justifiés par l'usage commercial ou professionnel sont déduits.

2. Dans la mesure où ils sont justifiés par l'usage commercial, il s'agit notamment

a) des amortissements, corrections de valeur et provisions comptabilisés ;

b) des réserves comptabilisées pour des contrats de recherche et de développement avec des tiers, jusqu'à 10 pour cent du revenu commercial déclaré, mais au maximum 1 million de francs ;

c) des pertes sur la fortune commerciale subies et comptabilisées ;

d) des contributions et donations aux institutions de prévoyance en faveur de son propre personnel, lorsque toute utilisation contraire à leur but est exclue ;

e)* des intérêts sur les dettes commerciales et des intérêts se rapportant à des participations selon l'article 31, alinéa 2 de cette loi ;

f)* des coûts de formation et perfectionnement professionnels, y compris les coûts de reconversion, de son propre personnel ;

g)* des sanctions à but non répressif, dans la mesure où elles n'ont pas de finalité pénale.

3. Ne sont notamment pas déductibles

a)* les paiements de pots-de-vin au sens du droit pénal suisse ;

b)* les dépenses pour faciliter la commission d'infractions ou en contrepartie de la commission d'infractions ;

c)* les amendes et les peines pécuniaires ;

d)* les sanctions financières administratives, dans la mesure où elles ont une finalité pénale.

4. Si les sanctions selon l'alinéa 3, lettres c et d de cette disposition ont été prononcées par une autorité pénale ou administrative étrangère, elles sont déductibles si

a) la sanction est contraire à l'ordre public suisse ou

b) le contribuable prouve de manière crédible qu'il a entrepris tous les efforts raisonnables pour se conformer à la législation.

← Art. 39 LIFD - b) Activité lucrative dépendante Loi fiscale (StG) - Compétences fiscales et types d'imposition a) État Art. 41 StG - 2. Amortissements, Corrections de Valeur, Provisions et Réserves →

Décisions judiciaires appliquant cette disposition (39)

I.1.2025.22 · sg (Art. 40 Abs. 1 StG)

Taxpayer v. Tax Authority: Deductibility of Provisions for Business Expenses

This provision establishes the general principle that business expenses are deductible, against which the specific limitations of Art. 41 were applied.

I.1.2020.184.und.185 · sg (Art. 40 Abs. 1 StG)

Legal Costs for Disallowed Clothing Expense Deduction

Cited as part of the legal basis for deducting income-generating expenses, which was the subject of the dispute regarding the court costs.

I.1.2020.192.und.193 · sg (Art. 40 Abs. 1 StG)

Administrative Review Commission Ruling on Self-Employment Commencement Date and Expense Deductions

Cited in the reasoning section regarding deductible business expenses for self-employment.

I.1.2020.194 · sg (Art. 40 Abs. 1 StG)

Tax Appeal on 2018 Income and Wealth Assessment and Recusal Request

This article establishes the deductibility of business/professional expenses, which is central to the partial acceptance of the appeal concerning the court costs.

I.1.2020.184.und.185 · sg (Art. 40 Abs. 1 StG)

Taxpayer Litigation Costs Non-Deductibility for Private Clothing Expense Dispute

Cited as the general rule for deducting business expenses (Gewinnungskosten), although ultimately the expenses were not deductible.

I.1.2020.192.und.193 · sg (Art. 40 Abs. 1 StG)

Taxpayer vs. Tax Office: Commencement of Self-Employment and Deductible Home Office Expenses

Cited in the reasoning as the basis for deducting business expenses in the case of self-employment, which is the core issue of the appeal.

I.1.2020.194 · sg (Art. 40 Abs. 1 StG)

Tax Appeal: Business Capital Correction, Court Costs Deduction, and Taxable Income Adjustment

Cited in the reasoning that precedes the dispositive orders, regarding deductible expenses for self-employed persons, but it is not explicitly cited in the final orders 1 or 2.

B.2018.157.B.2018.1 · sg (Art. 40 Abs. 2 lit. a StG)

Taxpayer Depreciation Deduction on Investment Properties Denied

This article is cited in the reasoning that leads to the dismissal of the appeal regarding Cantonal and Communal Taxes.

B.2018.157.B.2018.158 · sg (Art. 40 Abs. 2 lit. a StG)

Federal Tax Depreciation on Investment Properties of Property Dealer

This article, along with others, was the substantive basis for dismissing the appeal regarding cantonal and communal taxes because the depreciation was not allowed.

B.2018.157.B.2018.1 · sg (Art. 40 Abs. 2 lit. a StG)

Commercial Property Dealer Depreciation Denial for Private Asset Management Real Estate

This provision is cited in the reasoning leading to the dismissal of the appeal regarding Cantonal and Communal Taxes.

B.2019.169 · sg (Art. 40 Abs. 1 StG)

Self-Employed Clothing Expense Deduction Appeal Dismissed

This provision regulates the deduction of business-related costs for self-employed persons, which is the core issue of the appeal regarding the deduction of clothing expenses.

B.2019.169 · sg (Art. 40 Abs. 1 StG)

Self-Employed Clothing Expense Deduction Appeal Dismissed

Cited in the reasoning related to the deductibility of expenses for self-employed persons, which forms the subject of the dispute resolved in the final order.

B.2018.131.B.2018.1 · sg (Art. 40 Abs. 1 StG)

Taxpayer Appeal on Business Expense Disallowance and Legal Cost Compensation

This article on deductible business expenses was the core substantive issue reviewed regarding the refusal to allow the deductions claimed by the appellant.

B.2018.131.B.2018.132 · sg (Art. 40 Abs. 1 StG)

Cantonal and Federal Income Tax Adjustment Upheld Due to Insufficient Business Expense Documentation

Although cited in the reasoning regarding the general rule for deducting business expenses, this article does not appear in the final dispositive orders (1-5).

B.2018.131.B.2018.1 · sg (Art. 40 Abs. 1 StG)

Taxpayer Dispute Over Turkish Business Expenses and Costs Reimbursement

This article concerning the deduction of business-related costs was central to the dispute over the disallowed expenses, although the appeal against the related decision was dismissed.