811.1 STG

CH-SG

Art. 40 Legge tributaria (StG) - c) Attività lavorativa autonoma 1. Disposizioni generali

SECONDA PARTE: IMPOSTE STATALI - Primo Capitolo: Imposte sul Reddito e sul Patrimonio - II. Imposta sul Reddito

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Art. 40 StG · c) Attività lavorativa autonoma 1. Disposizioni generali

1. In caso di attività lavorativa indipendente, i costi giustificati dall'attività commerciale o professionale sono dedotti.

2. Nella misura in cui sono giustificati dall'attività commerciale, questi includono in particolare

a) le ammortizzazioni, le svalutazioni e gli accantonamenti registrati;

b) gli accantonamenti registrati per incarichi di ricerca e sviluppo a terzi fino al 10 percento del ricavo d'esercizio riportato, ma complessivamente non oltre 1 milione di franchi;

c) le perdite subite e registrate sui beni aziendali;

d) i contributi e le donazioni agli istituti di previdenza a favore del proprio personale, purché sia escluso qualsiasi uso improprio;

e)* gli interessi sui debiti aziendali e gli interessi relativi alle partecipazioni secondo l'art. 31 cpv. 2 di questa legge;

f)* i costi della formazione e perfezionamento professionale, inclusi i costi di riqualificazione, del proprio personale;

g)* le sanzioni che mirano all'espropriazione del profitto, nella misura in cui non hanno scopo punitivo.

3. Non sono deducibili in particolare

a)* i pagamenti di tangenti ai sensi del diritto penale svizzero;

b)* le spese sostenute per consentire la commissione di reati o come corrispettivo per la commissione di reati;

c)* le multe e le sanzioni pecuniarie;

d)* le sanzioni gestionali finanziarie, nella misura in cui hanno uno scopo punitivo.

4. Se le sanzioni di cui al cpv. 3 lett. c e d di questa disposizione sono state imposte da un'autorità penale o amministrativa straniera, esse sono deducibili se

a) la sanzione è contraria all'ordine pubblico svizzero o

b) il contribuente dimostra credibilmente di aver fatto tutto il possibile per comportarsi in conformità alla legge.

← Art. 39 StG - b) Attività lavorativa dipendente Legge tributaria (StG) Art. 41 StG →

Decisioni giudiziarie che applicano questa disposizione (39)

I.1.2025.22 · sg (Art. 40 Abs. 1 StG)

Taxpayer v. Tax Authority: Deductibility of Provisions for Business Expenses

This provision establishes the general principle that business expenses are deductible, against which the specific limitations of Art. 41 were applied.

I.1.2020.184.und.185 · sg (Art. 40 Abs. 1 StG)

Legal Costs for Disallowed Clothing Expense Deduction

Cited as part of the legal basis for deducting income-generating expenses, which was the subject of the dispute regarding the court costs.

I.1.2020.192.und.193 · sg (Art. 40 Abs. 1 StG)

Administrative Review Commission Ruling on Self-Employment Commencement Date and Expense Deductions

Cited in the reasoning section regarding deductible business expenses for self-employment.

I.1.2020.194 · sg (Art. 40 Abs. 1 StG)

Tax Appeal on 2018 Income and Wealth Assessment and Recusal Request

This article establishes the deductibility of business/professional expenses, which is central to the partial acceptance of the appeal concerning the court costs.

I.1.2020.184.und.185 · sg (Art. 40 Abs. 1 StG)

Taxpayer Litigation Costs Non-Deductibility for Private Clothing Expense Dispute

Cited as the general rule for deducting business expenses (Gewinnungskosten), although ultimately the expenses were not deductible.

I.1.2020.192.und.193 · sg (Art. 40 Abs. 1 StG)

Taxpayer vs. Tax Office: Commencement of Self-Employment and Deductible Home Office Expenses

Cited in the reasoning as the basis for deducting business expenses in the case of self-employment, which is the core issue of the appeal.

I.1.2020.194 · sg (Art. 40 Abs. 1 StG)

Tax Appeal: Business Capital Correction, Court Costs Deduction, and Taxable Income Adjustment

Cited in the reasoning that precedes the dispositive orders, regarding deductible expenses for self-employed persons, but it is not explicitly cited in the final orders 1 or 2.

B.2018.157.B.2018.1 · sg (Art. 40 Abs. 2 lit. a StG)

Taxpayer Depreciation Deduction on Investment Properties Denied

This article is cited in the reasoning that leads to the dismissal of the appeal regarding Cantonal and Communal Taxes.

B.2018.157.B.2018.158 · sg (Art. 40 Abs. 2 lit. a StG)

Federal Tax Depreciation on Investment Properties of Property Dealer

This article, along with others, was the substantive basis for dismissing the appeal regarding cantonal and communal taxes because the depreciation was not allowed.

B.2018.157.B.2018.1 · sg (Art. 40 Abs. 2 lit. a StG)

Commercial Property Dealer Depreciation Denial for Private Asset Management Real Estate

This provision is cited in the reasoning leading to the dismissal of the appeal regarding Cantonal and Communal Taxes.

B.2019.169 · sg (Art. 40 Abs. 1 StG)

Self-Employed Clothing Expense Deduction Appeal Dismissed

This provision regulates the deduction of business-related costs for self-employed persons, which is the core issue of the appeal regarding the deduction of clothing expenses.

B.2019.169 · sg (Art. 40 Abs. 1 StG)

Self-Employed Clothing Expense Deduction Appeal Dismissed

Cited in the reasoning related to the deductibility of expenses for self-employed persons, which forms the subject of the dispute resolved in the final order.

B.2018.131.B.2018.1 · sg (Art. 40 Abs. 1 StG)

Taxpayer Appeal on Business Expense Disallowance and Legal Cost Compensation

This article on deductible business expenses was the core substantive issue reviewed regarding the refusal to allow the deductions claimed by the appellant.

B.2018.131.B.2018.132 · sg (Art. 40 Abs. 1 StG)

Cantonal and Federal Income Tax Adjustment Upheld Due to Insufficient Business Expense Documentation

Although cited in the reasoning regarding the general rule for deducting business expenses, this article does not appear in the final dispositive orders (1-5).

B.2018.131.B.2018.1 · sg (Art. 40 Abs. 1 StG)

Taxpayer Dispute Over Turkish Business Expenses and Costs Reimbursement

This article concerning the deduction of business-related costs was central to the dispute over the disallowed expenses, although the appeal against the related decision was dismissed.