811.1 STG

CH-SG

Art. 82 Loi fiscale (StG) - b) Calcul du bénéfice net 1. Principes

DEUXIÈME PARTIE : IMPÔTS D'ÉTAT - Deuxième section : Impôts sur le revenu et le capital - II. Impôt sur le revenu

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Art. 82 StG · b) Calcul du bénéfice net 1. Principes

1. Le bénéfice net imposable se compose de

a) le solde du compte de résultat ;

b) toutes les parties du résultat opérationnel éliminées avant le calcul du solde du compte de résultat qui ne sont pas utilisées pour couvrir des charges justifiées par l’usage commercial, notamment

1. les coûts d’acquisition, de fabrication ou d’amélioration de la valeur des actifs immobilisés,

2. les amortissements, corrections de valeur et provisions qui ne sont pas justifiés par l’usage commercial,

3. les apports aux réserves,

4. les versements au capital propre à partir des moyens de la personne morale,

5. les distributions de bénéfices ouvertes et dissimulées ainsi que les anticipations de bénéfices,

6. les donations non justifiées par l'usage commercial à des tiers ;

c)* les revenus non crédités dans le compte de résultat, y compris les gains en capital, de réévaluation et de liquidation ;

d) les intérêts sur le capital propre dissimulé.

2. Le bénéfice net imposable des personnes morales qui n'établissent pas de compte de résultat est déterminé conformément au paragraphe 1 de cette disposition.

3. Dans le cas des placements collectifs de capitaux détenant directement des biens immobiliers, les revenus nets provenant directement des biens immobiliers sont considérés comme des bénéfices imposables.

← Art. 81 StG Loi fiscale (StG) - Compétences fiscales et types d'imposition a) État Art. 83 LIFD - 2. Opérations neutres au regard du résultat →

Décisions judiciaires appliquant cette disposition (60)

B.2025.12.B.2025.13 · sg (Art. 82 Abs. 1 lit. b StG)

Tax Reassessment Upheld: Loan Write-Off Deemed Hidden Profit Distribution

This provision is cited in conjunction with Art. 58 Abs. 1 lit. b DBG as the equivalent rule for cantonal taxes, justifying the rejection of the cantonal tax appeal.

B.2024.115.B.2024.1 · sg (Art. 82 Abs. 1 StG)

Taxpayer Rejected on Late Filing of Intercompany Fee and Expense Corrections

This provision defining the components of taxable profit was cited in the context of determining the outcome of the appeal concerning Cantonal Taxes.

B.2023.226.B.2023.2 · sg (Art. 82 Abs. 1 StG)

Tax Authority Upheld on Imputed Guarantee Fees Due to Insufficient Documentation

This provision governs the calculation of taxable net profit under cantonal tax law, which formed the basis for upholding the tax reassessment regarding cantonal taxes.

B.2022.13.B.2022.14 · sg (Art. 82 Abs. 1 Ingress und lit. a StG)

Tax Deduction Disallowance for Insufficient Subcontractor Documentation

Cited in the reasoning section to define what must be added back to the net profit, which forms the basis of the decision to dismiss the appeals (which effectively confirm the increased profit calculation).

B.2022.13.B.2022.14 · sg (Art. 82 Abs. 1 StG)

Tax Appeal Regarding Substantiation of Third-Party Subcontractor Expenses (2019)

This provision concerning the calculation of net profit (which excludes non-business expenses like unjustified payments) is cited in the title and underpins the substantive decision to uphold the assessment.

I.1.2020.64.65.66 · sg (Art. 82 Abs. 1 lit. b StG)

Taxpayer Burden of Proof in Substantiating Cash Payments to Subcontractors

Cited as a basis for determining the taxable profit in the context of the cantonal taxes, which forms the core subject matter of the appeal.

I.1.2021.15.16 · sg (Art. 82 Abs. 1 lit. a StG)

Monetary Sanction vs. Procedural Costs Tax Deductibility Appeal

Cited in the context of defining the composition of net profit, which underpins the substantive decision on deductibility of costs.

I.1.2020.64.65.66 · sg (Art. 82 Abs. 1 lit. b StG)

Tax Authority Cash Payment Disallowance for Lack of Business Justification

Cited as the starting point for calculating the taxable net profit for cantonal taxes, relevant to the partial success of the appeal concerning 2015.

I.1.2021.15.16 · sg (Art. 82 Abs. 1 lit. a StG)

Tax Authority Appeal on Deductibility of Competition Sanction and Procedural Costs

Cited as part of the analogous provisions determining the deductible expenditure for Kantonssteuern, applied in the final order concerning the appeal's partial success.

I.1.2021.28.und.29 · sg (Art. 82 StG)

Tax Appeal: Partial Success on Deductions but Penalty for Late Evidence Submission

This provision concerning the determination of taxable profit, used in conjunction with Art. 31 Abs. 3 StG, is cited in the introductory list, although the primary ground for the main decision is procedural cost allocation.

I.1.2020.233.und.234 · sg (Art. 82 Abs. 1 lit. b StG)

Taxpayer Deductions for Service Payments Disallowed Due to Insufficient Substantiation

This provision forms the basis for determining the taxable net profit for cantonal taxes, which was the subject of the partial allowance of the appeal.

I.1.2020.233.und.234 · sg (Art. 82 Abs. 1 lit. b StG)

Taxpayer Bookkeeping Expense Deduction Dispute Over Insufficient Documentation

This provision was used as the basis for calculating the taxable net profit, which was subject to partial confirmation of additions upon appeal.

I.1.2020.166.und.167 · sg (Art. 82 Abs. 1 lit. a und b StG)

Tax Authority Decision Upheld: Loan Write-Off Recharacterized as Hidden Distribution

Cited in the reasoning section which forms the basis for the substance of the ruling on cantonal taxes, defining the components of net profit, including disallowed write-downs.

I.1.2020.166.und.167 · sg (Art. 82 Abs. 1 lit. a StG)

Tax Deduction Disallowed for Shareholder-Driven Subordinated Loan Adjustment

Cited within the context of defining taxable profit, which underpins the decision regarding the tax adjustment for the Cantonal Tax.

B.2021.10.B.2021.11 · sg (Art. 82 Abs. 1 lit. b StG)

Taxpayer Expense Deduction Disallowance Appeal

This provision is cited in the opening of the decision as part of the general legal framework, but it is the substantive rule underpinning the review of expenses and is implicitly applied in the dismissal of the 2013 appeal (Order 2 and 3).