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II 2022 49 • VG SZ II 2022 49 Generato dall'IA

Taxpayer Appeal of Foreign Real Estate Maintenance Deduction

Numero d'incarto II 2022 49
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 their 2017 income and wealth tax assessment regarding the deduction of real estate maintenance costs, where the initial assessment disallowed certain expenses claimed for maintenance on a property situated abroad. The court reasoned that for a resident taxpayer, maintenance costs for real estate located outside the country are only deductible if the property generates taxable income in that foreign jurisdiction, and since the property in question was not generating any taxable income in the foreign jurisdiction during the relevant tax period, the expenses were correctly disallowed according to relevant tax law provisions.

Regesto Legislator

Generato dall'IA

Art. 66 Abs. 1 BGG; Taxpayer Appeal of Foreign Real Estate Maintenance Deduction: The court reasoned that for a resident taxpayer, maintenance costs for real estate located outside the country are only deductible if the property generates taxable income in that foreign jurisdiction, and since the property in question was not generating any taxable income in the foreign jurisdiction during the relevant tax period, the expenses were correctly disallowed according to relevant tax law provisions.

Parole chiave

Generato dall'IA
deduzione delle spese di manutenzione di immobili tassazioni fiscali imposta immobiliare imposta reale residente straniero beni immobili

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 BGG
The court ordered the appellant to pay the judicial costs.
Generato dall'IA
II 2019 61
Taxation of Foreign Capital Gains on Real Estate Sales
II 2015 57
Real Estate Qualification for Income and Wealth Tax
II 2021 54
Taxpayer Appeal Dismissed: Disallowed Acquisition Costs for Property Sale
II 2020 47
Tax Assessment Appeal on Self-Rental Value Inclusion
II 2020 79
Tax Assessment Upheld: Deemed Distribution of Low-Taxed Real Estate Income

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 BGG

The court ordered the appellant to pay the judicial costs.

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Testo completo

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\n\n| | | |\n II 2022 49 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 19. Oktober 2022 |\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 lic.iur. Karl Gasser, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.C.________ und B.C.________, \n Beschwerdeführer, \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 Vorinstanzen, |\n

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\n\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2017: \n Liegenschaftsunterhalt) |\n \n\n

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