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II 2019 93 • VG SZ II 2019 93 Generato dall'IA

Taxpayers v. Cantonal Tax Commission: Deductibility of Foreign Debt Interest

Numero d'incarto II 2019 93
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

Taxpayers appealed a cantonal tax commission's assessment for the 2014 income and asset tax, stemming from an unresolved dispute regarding the deductibility of debt interest for a directly financed apartment acquisition in a foreign jurisdiction. The court reasoned that while the apartment acquisition constituted an investment generating foreign-sourced income, the related debt interest was not automatically deductible for cantonal income tax purposes unless the income generated from the property was subject to cantonal taxation or if an exemption was specifically applicable, which was not the case here, leading to the rejection of the appeal.

Regesto Legislator

Generato dall'IA

Taxpayers v. Cantonal Tax Commission: Deductibility of Foreign Debt Interest: The court reasoned that while the apartment acquisition constituted an investment generating foreign-sourced income, the related debt interest was not automatically deductible for cantonal income tax purposes unless the income generated from the property was subject to cantonal taxation or if an exemption was specifically applicable, which was not the case here, leading to the rejection of the appeal.

Parole chiave

Generato dall'IA
debito fiscale esenzione dalla tassa tassazione dell'imposta sul reddito imposta sui redditi da capitale imposta sull'acquisto investimento estero
Generato dall'IA
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Testo completo

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\n\n| | | |\n II 2019 93 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 30. März 2020 |\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 Monica Huber-Landolt, Richterin |\n \n|\n |\n MLaw Marco Lacher, a.o. Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.________ und C.________, \n Beschwerdeführer, |\n \n|\n |\n gegen |\n \n|\n |\n Kantonale Steuerkommission, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanz, |\n \n\n

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\n\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2014; Kanton) |\n \n\n

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