661.11 STGLI

CH-BE

Art. 39 Legge Tributaria (StG) - Costi e Spese Non Deducibili

Imposte sul Reddito e sul Patrimonio delle Persone Fisiche - Imposta sul Reddito - Determinazione del Reddito Netto

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Art. 39 Legge Tributaria (StG) - Costi e Spese Non Deducibili · Costi e Spese Non Deducibili

1. Non sono deducibili le altre spese e oneri, in particolare

a) le spese per il mantenimento del soggetto passivo d’imposta e della sua famiglia, nonché le spese personali derivanti dalla posizione professionale del soggetto passivo d’imposta,

b) **\*** ...

c) le spese per l'estinzione del debito,

d) le spese per l'acquisto, la produzione o l'incremento di valore di beni patrimoniali,

e) le imposte sul reddito, sugli utili da alienazione di immobili o sul patrimonio imposte dalla Confederazione, dai cantoni e dai comuni, nonché le imposte estere di natura analoga.

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Decisioni giudiziarie che applicano questa disposizione (7)

100 2024 196 · be (Art. 39 Abs. 1 Bst. a StG)

Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation

Cited as the rule excluding certain costs (living expenses) from deductibility.

100 2022 338 · be (Art. 39 Bst. a StG)

Taxpayer v. Tax Administration: Child Support Deduction and Cumulation of Social Deductions

Cited in the reasoning regarding non-deductible family law obligations under cantonal law.

100 2021 377 · be (Art. 39 Bst. d StG)

Railway Sleeper Replacement Cost Apportionment for Cantonal Tax

Cited to define costs that are not deductible (acquisition, construction, or value-enhancing expenditures) as background for the decision on maintenance costs.

100 2019 186 · be (Art. 39 Bst. d StG)

Taxpayer vs. Tax Administration: Deductibility of Farm Renovation Costs and Accounting Correction

Cited to state that expenses for acquisition, construction, or value enhancement of assets are not deductible.

100 2018 595 · be (Art. 39 Bst. d StG)

Taxpayer v. Tax Authority Regarding Swimming Pool Replacement Costs

Used to deny the deduction because the costs were qualified as acquisition, manufacturing, or value-enhancing expenses, not maintenance.

100 2017 358 · be (Art. 39 Bst. a StG)

Tax Deduction for Disability-Related Costs in Assisted Living Facility

Cited to state that living expenses are generally not deductible.

100 2013 370 · be (Art. 39 Bst. d StG)

Tax Dispute Over Renovation Costs as Deductible Maintenance vs. Non-Deductible Capital Expenditure

The costs incurred are deemed non-deductible manufacturing costs (Herstellungskosten) based on this provision, leading to the dismissal of the appeal.