642.11 DBGLIFD

CH

Art. 4 Legge federale del 14 dicembre 1990 sull'imposta federale diretta (LIFD) - Imprese, stabilimenti d’impresa e fondi

LIFD; Parte seconda: Imposizione delle persone fisiche; Titolo primo: Assoggettamento; Capitolo 1: Appartenenza fiscale

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Art. 4 LIFD · Imprese, stabilimenti d’impresa e fondi

Le persone fisiche senza domicilio o dimora fiscale in Svizzera sono assoggettate all’imposta in virtù della loro appartenenza economica se: a. sono titolari, associate o usufruttuarie di imprese in Svizzera; b. tengono stabilimenti d’impresa in Svizzera; c. sono proprietarie di fondi in Svizzera o hanno su di essi diritti di godimento reali o diritti di godimento personali a questi economicamente assimilabili; d. fanno commercio di immobili siti in Svizzera o fungono da intermediari in queste operazioni immobiliari.

Per stabilimento d’impresa s’intende una sede fissa di affari o di lavoro dove si svolge, in tutto o in parte, l’attività di un’impresa o di una libera professione. Sono considerate tali, in particolare, le succursali, le officine e i laboratori, gli uffici di vendita, le rappresentanze permanenti, le miniere e ogni altro luogo di estrazione di risorse naturali come anche i cantieri di costruzione o di montaggio la cui durata è di almeno 12 mesi.

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Decisioni giudiziarie che applicano questa disposizione (75)

SGSTA.2001.80 · so (§ 4 der Vollzugsverordnung zum Bundesgesetz über die direkte Bundessteuer (DBG))

Estate Loan Repayment Discount Taxability

Cited as the basis for the Cantonal Tax Court's competence to hear the federal appeal (Beschwerde).

66.top · bl (Art. 4 Abs. 1 lit. c DBG)

Switzerland v. France: Tax Domicile Determination

Cited to establish tax liability based on economic affiliation in Switzerland.

SB.2024.00125 · zh (§ 4 VO DBG)

Taxpayer Appeal Dismissed for Lack of Substantive Justification

The court confirmed the dismissal of the appeal due to insufficient grounds in the appeal.

530.2023.10 · bl (§ 4 VV DBG)

Disallowance of Security Deposit as Deductible Expense

This provision is used to establish the competence of the court and the requirements for appeal, particularly regarding the judge composition and the amount of the disputed tax.

SGSTA.2023.4 · so (§ 4 Vollzugsverordnung zum DBG, BGS 613.31)

Taxpayer v. Tax Authority: Improper Notice of Assessment and Timeliness of Objection

Cited to establish the court's competence regarding the federal direct tax appeal.

SGSTA.2022.16 · so (§ 4 der Vollzugsverordnung zum DBG, BGS 613.31)

Tax Appeal: Deductibility of Property Renovation Costs

Cited as part of the jurisdictional basis for the appeal concerning federal tax implementation.

SGSTA.2023.2 · so (§ 4 Vollzugsverordnung zum DBG)

State Tax Appeal Dismissed Over Nominal Interest on Loans to Sons

Cited in the reasoning (E. 1) regarding jurisdiction over the federal direct tax matter.

SB.2023.00010 · zh (§ 4 VO DBG)

Tax Appeal: Hardship Deduction for Imputed Income Deemed Unlawful

This provision is likely related to implementing regulations for federal tax law, considered in the context of the overall tax assessment.

SGSTA.2022.40 · so (§ 4 Vollzugsverordnung zum DBG (BGS 613.31))

Taxpayers v. Tax Authority: Classification of Conservatory Replacement Costs

Cited in conjunction with Art. 140 Abs. 1 DBG to establish the factual jurisdiction of the Tax Court for the federal direct tax appeal.

SGSTA.2021.42 · so (§ 4 der kantonalen Vollzugsverordnung zum Bundesgesetz über die direkte Bundessteuer vom 18. Oktober 1994 (VV DBG; BGS 613.31))

Taxpayers v. Tax Authority: Economic New Construction Classification of Extensive Property Renovation Costs

Cited in the reasoning section establishing the court's jurisdiction to rule on the federal direct tax appeal.

SGSTA.2021.33 · so (§ 4 der kantonalen Vollzugsverordnung zum DBG)

Taxpayers' Failure to Substantiate Objection to Estimated Assessment Within Statutory Deadline

Cited as the basis for challenging decisions concerning federal direct taxes via appeal (Beschwerde) to the court.

SGSTA.2021.24 · so (§ 4 der kantonalen Vollzugsverordnung zum DBG)

Taxpayer Appeal Regarding Refusal to Rule on Objection to Discretionary Tax Assessment

Cited in conjunction with Art. 140 Abs. 1 DBG as the basis for challenging the decision on direct federal taxes.

A/3069/2020 · ge (art. 4 al. 1 let. c et d LIFD)

Geneva Real Estate Transactions Establishing Limited Tax Liability

These articles on economic nexus form the basis for confirming the limited tax liability due to real property rights or trading in real estate.

SGSTA.2021.20 · so (§ 4 Vollzugsverordnung zum DBG, BGS 613.31)

Taxpayer Appeal Regarding Imputed Rental Value of Jointly Owned Property

Cited in the reasoning section regarding the jurisdiction of the Tax Court for the federal direct tax appeal, which is confirmed by the court's decision to proceed with the case.

SGSTA.2020.21 · so (§ 4 der Vollzugsverordnung zum DBG)

Taxpayers' Appeal Dismissed: CHF 3,750 Payments Not Deductible Interest; CHF 16,500 Mortgage Interest Deductible

Cited in the reasoning section (Erwägung 1) to confirm the court's jurisdiction.