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- Art. 3 FC
- Art. 5a FC
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- Art. 10 FC
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- Art. 26 FC
- Art. 29a FC
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- Art. 42 FC
- Art. 43 FC
- Art. 43a FC
- Art. 45 FC
- Art. 55 FC
- Art. 56 FC
- Art. 60 FC
- Art. 68 FC
- Art. 74 FC
- Art. 75b FC
- Art. 77 FC
- Art. 81 FC
- Art. 96 para. 1 FC
- Art. 96 para. 2 lit. a FC
- Art. 110 FC
- Art. 117a FC
- Art. 118 FC
- Art. 123a FC
- Art. 123b FC
- Art. 130 FC
- Art. 136 FC
- Art. 164 FC
- Art. 166 FC
- Art. 170 FC
- Art. 178 FC
- Art. 189 FC
- Art. 191 FC
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- Art. 11 CO
- Art. 12 CO
- Art. 50 CO
- Art. 51 CO
- Art. 84 CO
- Art. 97 CO
- Art. 98 CO
- Art. 99 CO
- Art. 100 CO
- Art. 143 CO
- Art. 144 CO
- Art. 145 CO
- Art. 146 CO
- Art. 147 CO
- Art. 148 CO
- Art. 149 CO
- Art. 150 CO
- Art. 633 CO
- Art. 701 CO
- Art. 713 CO
- Art. 715 CO
- Art. 715a CO
- Art. 734f CO
- Art. 785 CO
- Art. 786 CO
- Art. 787 CO
- Art. 788 CO
- Art. 808c CO
- Transitional provisions to the revision of the Stock Corporation Act of June 19, 2020
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- Art. 2 PRA
- Art. 3 PRA
- Art. 4 PRA
- Art. 6 PRA
- Art. 10 PRA
- Art. 10a PRA
- Art. 11 PRA
- Art. 12 PRA
- Art. 13 PRA
- Art. 14 PRA
- Art. 15 PRA
- Art. 16 PRA
- Art. 17 PRA
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- Art. 31 PRA
- Art. 32 PRA
- Art. 32a PRA
- Art. 33 PRA
- Art. 34 PRA
- Art. 35 PRA
- Art. 36 PRA
- Art. 37 PRA
- Art. 38 PRA
- Art. 39 PRA
- Art. 40 PRA
- Art. 41 PRA
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- Art. 48 PRA
- Art. 49 PRA
- Art. 50 PRA
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- Art. 53 PRA
- Art. 54 PRA
- Art. 55 PRA
- Art. 56 PRA
- Art. 57 PRA
- Art. 58 PRA
- Art. 59a PRA
- Art. 59b PRA
- Art. 59c PRA
- Art. 60 PRA
- Art. 60a PRA
- Art. 62 PRA
- Art. 63 PRA
- Art. 64 PRA
- Art. 67 PRA
- Art. 67a PRA
- Art. 67b PRA
- Art. 73 PRA
- Art. 73a PRA
- Art. 75 PRA
- Art. 75a PRA
- Art. 76 PRA
- Art. 76a PRA
- Art. 90 PRA
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- Art. 1 IMAC
- Art. 1a IMAC
- Art. 3 para. 1 and 2 IMAC
- Art. 8 IMAC
- Art. 8a IMAC
- Art. 11b IMAC
- Art. 16 IMAC
- Art. 17 IMAC
- Art. 17a IMAC
- Art. 32 IMAC
- Art. 35 IMAC
- Art. 47 IMAC
- Art. 54 IMAC
- Art. 55a IMAC
- Art. 63 IMAC
- Art. 67 IMAC
- Art. 67a IMAC
- Art. 74 IMAC
- Art. 74a IMAC
- Art. 80 IMAC
- Art. 80a IMAC
- Art. 80b IMAC
- Art. 80c IMAC
- Art. 80d IMAC
- Art. 80h IMAC
- Art. 80k IMAC
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- Vorb. zu Art. 1 FADP
- Art. 1 FADP
- Art. 2 FADP
- Art. 3 FADP
- Art. 4 FADP
- Art. 5 lit. c FADP
- Art. 5 lit. d FADP
- Art. 5 lit. f und g FADP
- Art. 6 para. 3-5 FADP
- Art. 6 Abs. 6 and 7 FADP
- Art. 7 FADP
- Art. 10 FADP
- Art. 11 FADP
- Art. 12 FADP
- Art. 14 FADP
- Art. 15 FADP
- Art. 18 FADP
- Art. 19 FADP
- Art. 20 FADP
- Art. 22 FADP
- Art. 23 FADP
- Art. 25 FADP
- Art. 26 FADP
- Art. 27 FADP
- Art. 31 para. 2 lit. e FADP
- Art. 33 FADP
- Art. 34 FADP
- Art. 35 FADP
- Art. 38 FADP
- Art. 39 FADP
- Art. 40 FADP
- Art. 41 FADP
- Art. 42 FADP
- Art. 43 FADP
- Art. 44 FADP
- Art. 44a FADP
- Art. 45 FADP
- Art. 46 FADP
- Art. 47 FADP
- Art. 47a FADP
- Art. 48 FADP
- Art. 49 FADP
- Art. 50 FADP
- Art. 51 FADP
- Art. 52 FADP
- Art. 54 FADP
- Art. 55 FADP
- Art. 57 FADP
- Art. 58 FADP
- Art. 60 FADP
- Art. 61 FADP
- Art. 62 FADP
- Art. 63 FADP
- Art. 64 FADP
- Art. 65 FADP
- Art. 66 FADP
- Art. 67 FADP
- Art. 69 FADP
- Art. 72 FADP
- Art. 72a FADP
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- Art. 2 CCC (Convention on Cybercrime)
- Art. 3 CCC (Convention on Cybercrime)
- Art. 4 CCC (Convention on Cybercrime)
- Art. 5 CCC (Convention on Cybercrime)
- Art. 6 CCC (Convention on Cybercrime)
- Art. 7 CCC (Convention on Cybercrime)
- Art. 8 CCC (Convention on Cybercrime)
- Art. 9 CCC (Convention on Cybercrime)
- Art. 11 CCC (Convention on Cybercrime)
- Art. 12 CCC (Convention on Cybercrime)
- Art. 16 CCC (Convention on Cybercrime)
- Art. 18 CCC (Convention on Cybercrime)
- Art. 25 CCC (Convention on Cybercrime)
- Art. 27 CCC (Convention on Cybercrime)
- Art. 28 CCC (Convention on Cybercrime)
- Art. 29 CCC (Convention on Cybercrime)
- Art. 32 CCC (Convention on Cybercrime)
- Art. 33 CCC (Convention on Cybercrime)
- Art. 34 CCC (Convention on Cybercrime)
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- Art. 2 para. 1 AMLA
- Art. 2a para. 1-2 and 4-5 AMLA
- Art. 2 para. 2 AMLA
- Art. 2 para. 3 AMLA
- Art. 3 AMLA
- Art. 7 AMLA
- Art. 7a AMLA
- Art. 8 AMLA
- Art. 8a AMLA
- Art. 11 AMLA
- Art. 14 AMLA
- Art. 15 AMLA
- Art. 20 AMLA
- Art. 23 AMLA
- Art. 24 AMLA
- Art. 24a AMLA
- Art. 25 AMLA
- Art. 26 AMLA
- Art. 26a AMLA
- Art. 27 AMLA
- Art. 28 AMLA
- Art. 29 AMLA
- Art. 29a AMLA
- Art. 29b AMLA
- Art. 30 AMLA
- Art. 31 AMLA
- Art. 31a AMLA
- Art. 32 AMLA
- Art. 33 AMLA
- Art. 34 AMLA
- Art. 38 AMLA
FEDERAL CONSTITUTION
FEDERAL ACT ON DIRECT FEDERAL TAX
MEDICAL DEVICES ORDINANCE
CODE OF OBLIGATIONS
FEDERAL LAW ON PRIVATE INTERNATIONAL LAW
LUGANO CONVENTION
CODE OF CRIMINAL PROCEDURE
CIVIL PROCEDURE CODE
FEDERAL ACT ON POLITICAL RIGHTS
CIVIL CODE
FEDERAL ACT ON CARTELS AND OTHER RESTRAINTS OF COMPETITION
FEDERAL ACT ON INTERNATIONAL MUTUAL ASSISTANCE IN CRIMINAL MATTERS
DEBT ENFORCEMENT AND BANKRUPTCY ACT
FEDERAL ACT ON DATA PROTECTION
CRIMINAL CODE
CYBERCRIME CONVENTION
COMMERCIAL REGISTER ORDINANCE
FEDERAL ACT ON COMBATING MONEY LAUNDERING AND TERRORIST FINANCING
FREEDOM OF INFORMATION ACT
FEDERAL ACT ON THE INTERNATIONAL TRANSFER OF CULTURAL PROPERTY
FEDERAL ACT ON MEDICINAL PRODUCTS AND MEDICAL DEVICES
I. Overview
1 Art. 10 of the Federal Income Tax Act (DBG) is, in substantive terms, designed purely as an attribution rule. Para. 1 provides for the pro rata attribution of income to groups of persons without legal personality, listed by way of example. Accordingly, the income of communities of heirs is to be attributed proportionately to the heirs, and that of simple partnerships, general partnerships and limited partnerships is to be attributed proportionately to the partners.
2 Para. 2 also provides for the proportional attribution of income from collective investment schemes under the CISA, but expressly limits this to collective investment schemes without direct real estate holdings.
II. On Art. 10 para. 1 DBG
A. Introduction
1. Preliminary remarks
3 The taxes covered by the DBG (income and profit tax) are levied on natural and legal persons in accordance with Art. 1 DBG. Domestic partnerships without legal personality, by contrast, are in principle not liable for federal tax. These are taxed ‘transparently’ under Art. 10 DBG. For the purposes of income tax, the income from such partnerships is attributed to the individual participants behind them – i.e. the respective heirs or partners – in proportion to their shares.
2. Significance for tax harmonisation
4 A comparable provision on the transparent taxation of partnerships – as provided for in Art. 10 DBG – is, however, absent from the StHG. However, it can be inferred from the converse of Art. 20 para. 1 StHG or on the basis of vertical tax harmonisation that non-transparent taxation of domestic partnerships – i.e. their treatment as legal entities – would be contrary to harmonisation. Accordingly, all cantons follow the model of direct federal tax. The comments on Art. 10 para. 1 DBG are therefore in principle also applicable to cantonal income and profit taxes.
B. Covered partnerships
1. Partnerships explicitly named in the law
5 Para. 1 of Article 10 of the Federal Income Tax Act (DBG) specifically names the community of heirs, the simple partnership, and the general and limited partnerships. The latter are thus treated transparently – albeit not always fully so – even though under civil law they may act externally as a single entity under their own name. With regard to the aforementioned groups of persons, reference must be made to their definition under civil law. Provided that, from a civil law perspective, the entity in question constitutes one of the aforementioned groups of persons, this classification is also decisive for the tax provision under consideration here. It is therefore a provision with a civil law basis. A public limited company (AG) or a private limited company (GmbH), for example, does not fall under Art. 10 para. 1 DBG, even if, in individual cases, it exhibits elements of one of the aforementioned groups of persons.
2. Equal tax treatment of condominium owners
6 According to the established case law of the Federal Supreme Court, the individual condominium owners – and not the association – must declare and pay tax on their share of the income and assets of the renovation fund. This suggests that equal tax treatment of the condominium owners’ association is justified, even though it is not expressly mentioned in Art. 10 para. 1 DBG and does not possess its own legal personality. This tax treatment applies regardless of whether the condominium ownership qualifies as a (simple) partnership or not.
3. Foreign partnerships without legal personality and without tax liability in Switzerland
7 In the case of foreign entities, the following procedure applies: Firstly, it must be examined whether, for tax purposes, there is a legal entity that is not to be treated as transparent. Reference should be made here to Art. 49 para. 3 DBG, according to which a comparability test must be carried out.
In a second step, it must be examined whether the requirements of Art. 11 DBG are met and, consequently, whether a foreign partnership is to be treated as an enterprise liable for profit tax (so-called ‘cooperation fiction’). If the requirements of Art. 11 DBG are not met, the income is attributed to the shareholders, provided that the foreign entity is comparable to one of the entities listed in Art. 10 DBG.
Although Art. 49 para. 3 DBG refers only to legal persons (‘treated as equivalent to domestic legal persons’), it must nevertheless be assumed a contrario that if a foreign entity is not comparable to a legal person, the entity falls under Art. 10 DBG provided it is comparable to the entities listed therein.
C. Rules and scope of attribution
1. Principles of attribution
a. In general
8 Pursuant to Art. 10 para. 1 DBG, the income from the relevant groups of persons is attributed to the individual participants – i.e. the respective heirs or partners – in proportion to their shares. The civil law relationships are decisive for the participation quotas.
b. In the case of communities of heirs
9 In communities of heirs, the shares are determined by the statutory or testamentary shares of the inheritance. There is no allocation of individual items of the estate, as the heirs acquire the estate as a whole by operation of law pursuant to para. 560 of the CC. This may, for example, also apply to additional tax liabilities.
10 In the case of communities of heirs, a problem may arise in practice where the heirs are unknown or only partially known, or where the shares of the estate are disputed due to an unresolved succession. Art. 10 para. 1 of the Federal Tax Act (DBG) contains no explicit provision for such situations.
11 On the one hand, it would seem obvious to refrain from taxation for the time being, as the estate cannot be attributed to a clearly identifiable taxable entity and the community of heirs does not in itself constitute an independent taxable entity. On the other hand, some cantons have adopted a pragmatic interim solution. As long as the uncertainty persists, the community of heirs is taxed as a whole, albeit still in accordance with the rules applicable to natural persons. At federal level, there is no formal legal basis for taxing the community of heirs as such as long as the circle of heirs or the shares have not been determined.
c. In the case of partnerships
12 In the case of partnerships (in particular general partnerships and limited partnerships engaged in commercial activities), the attribution is governed by the provisions of the partnership agreement. In the absence of such provisions, the share is to be determined in accordance with the relevant statutory rules.
13 If a legal entity holds a stake in a partnership, the partnership’s profits and assets are attributed to it on a pro rata basis. This attribution means that the corresponding amounts are subject to profit tax for the legal entity.
2. Scope of the attribution
14 Art. 10 DBG thus merely regulates the question of who is the taxable entity. However, it is not clear from the provision which income is taxable. Whether and to what extent income is taxable is determined instead by the general provisions – in particular Title II of the DBG – on income tax.
a. Determination of the taxable income of partners in partnerships
15 Under the general income clause of tax law, taxable income from a participation in a partnership is understood to mean all income that qualifies as income for tax purposes and which accrues to the individual partner. However, before the profit generated by the partnership can be distributed to the partners, it must first be determined. Ultimately, this is a two-stage process. This demonstrates that partnerships – at least general partnerships and limited partnerships – are not treated as fully transparent in every respect.
16 For partnerships with proper accounting records, the same rules generally apply to the determination of taxable business profit as for corporations. If, however, a partnership does not maintain commercial accounts, only isolated, specific deviations need to be taken into account. An obligation to keep accounts exists under Art. 957 para. 1 no. 1 of the Swiss Code of Obligations (CO) if a partnership achieves turnover of at least CHF 500,000.
b. Regarding the share of communities of heirs
17 The relevant shares are determined by the statutory or testamentary shares of inheritance. According to the case law of the Federal Supreme Court, a share under matrimonial property law is not to be included. The claims under inheritance law exist regardless of whether the entitled persons are already known.
D. Restriction of the scope of application of Art. 10 para. 1 DBG?
1. Background
18 The application of Art. 10(1) DBG requires the realisation of income by the aforementioned groups of persons. The question of the realisation of income is therefore a prerequisite in relation to Art. 10(1) DBG, insofar as Art. 10(1) DBG merely standardises the attribution of tax factors. If, on the other hand, no income is realised by the partnerships – which are, in principle, taxed on a transparent basis – this income cannot be taken into account for the purposes of tax law. Under these circumstances, the partnership remains irrelevant, at least from a tax law perspective. The treatment of commercial general partnerships and limited partnerships is largely uncontroversial in practice. In principle, every commercial general partnership or limited partnership within the meaning of Art. 552 or 594 of the Swiss CO falls within the scope of Art. 10(1) of the Federal Tax Act (DBG) due to the conceptually necessary requirement to operate a commercial business. This is subject to specific issues arising from comparisons with foreign entities. However, the treatment of simple partnerships under Art. 533 of the Swiss Code of Obligations (CO) is more complex. This will be addressed below.
2. Restriction to simple partnerships with the intention of generating income
19 According to the view taken here, Art. 10 para. 1 of the Federal Tax Act (FTA) does not cover every simple partnership that qualifies as such under civil law. Rather, the decisive factor is whether the partnership is geared towards the joint generation of taxable income and whether this income is the result of coordinated action by the partners involved.
20 Not every form of cooperation is therefore sufficient for the applicability of Art. 10 para. 1 DBG. What is required is systematic cooperation aimed at generating income. Activities that primarily serve private life or are merely of a supporting, ancillary nature do not fulfil this requirement. This distinction is significant because, under civil law, a simple partnership may in principle pursue any legally permissible purpose.
21 Furthermore, the proposed restriction of the scope of application also appears appropriate in light of the ratio legis underlying Art. 10 para. 1 DBG. Art. 10 para. 1 DBG specifically aims at the transparent attribution of income to the participating partners. In the case of purely consumptive or privately motivated partnership purposes, there is already a lack of an attributable taxable object.
22 This view is also consistent with comparable concepts in foreign legal systems, which require an intention to make a profit for the tax recognition of partnership structures.
III. On Art. 10 para. 2 DBG
A. Introduction
1. Principle
23 Under Art. 10 para. 2 DBG, the income of collective investment schemes under the CISA is attributed to investors in proportion to their units. This establishes the principle of transparency for collective investment schemes as well – analogous to the provision in para. 1. However, collective investment schemes holding direct real estate and closed-end investment companies (SICAFs) are exempt from this rule.
2. Tax harmonisation
24 Unlike Article 10(1) of the Federal Tax Act (DBG), the provision regarding the pro rata attribution for collective investment schemes under the CISA within the meaning of para. 2, which is the subject of this commentary, is also found in the Federal Tax Harmonisation Act (StHG) – specifically in Article 7(3) of the StHG – and is therefore binding on the cantons. However, the wording is not identical. The harmonisation provision stipulates that income from units in collective investment schemes with direct real estate holdings is only taxable to the extent that the total income exceeds that from direct real estate holdings. The corresponding reference is not found in Art. 10 para. 2 of the DBG, but in Art. 20 para. 1 lit. e DBG. In substance, however, there is no divergence.
3. Development and legislative rationale
25 For the interpretation of the present provision, the direct reference to the CISA is of central importance. In this context, it should be emphasised that Art. 10 para. 2 DBG was introduced at the same time as the enactment of the CISA.
26 With the entry into force of the CISA and the simultaneous introduction of Art. 10(2) DBG, the systematic tax exemption of contractual investment funds under the repealed AFG was intended to be continued through the corresponding reference in the DBG provision to the CISA.
27 This is particularly significant as the SICAV is treated for tax purposes – despite its status as a legal entity – in the same way as contractual investment funds and is therefore, in principle, taxed on a transparent basis. Unlike in the case of contractual investment funds, however, this transparency in the case of the SICAV cannot be justified by a trust structure, but is essentially based on the principle of ‘same business, same rules’. Without the corresponding amendment to the tax law framework, the SICAV would instead be systematically taxed as a public limited company. According to the Federal Council’s message, consistent and reliable equal tax treatment of collective investment schemes – with the exception of SICAFs – formed the fundamental prerequisite for the system’s functionality and acceptance. Had this principle been watered down or called into question, there would have been a risk that the newly created investment forms would scarcely be used in practice and that the legislative reform would fail to achieve its intended effect.
B. Collective investment schemes covered and the principle of transparency
1. Collective investment schemes under the CISA
28 Art. 10 para. 2 DBG takes account of the supervisory concept of the CISA. According to Art. 7 para. 1 CISA, collective investment schemes are assets raised by investors for the purpose of joint capital investment and managed on their behalf. According to Art. 7 para. 2 CISA, these may take the form of open-ended or closed-ended collective investment schemes.
29 Under administrative practice, transparent taxation pursuant to Art. 10 para. 2 DBG is applied in particular to contractual investment funds, domestic SICAVs as investment companies with variable capital, and KGKs as limited partnerships for collective investment schemes.
a. Exceptions
30 However, Art. 10 para. 2 DBG provides for two significant exceptions to this principle. Firstly, this concerns collective investment schemes with direct real estate holdings within the meaning of Art. 58 CISA. These are treated in the same way as other legal entities pursuant to Art. 49 para. 2, first sentence, DBG. Taxation therefore does not take place exclusively at the level of the investors, but within the system of profits tax. Secondly, pursuant to Art. 110 CISA, the SICAF, as an investment company with fixed capital, is subject to ordinary profits taxation as a corporation within the meaning of Art. 620 et seq. CO.
31 It is precisely in comparison with the SICAV that the distinctive feature of Art. 10 para. 2 DBG becomes clearly apparent. Although the SICAV, as a legal entity, has its own legal personality and would in principle be liable for profit tax without a special provision, it is treated as fiscally transparent – unlike the SICAF. This exemption is therefore not prescribed by civil law, but rather reflects a deliberate tax policy decision aimed at ensuring a competitive framework for funds and collective investment schemes.
b. Tension within the tax system
32 However, Art. 10 para. 2 DBG and, by extension, Art. 7 para. 3 StHG are in a certain state of tension with Art. 49 para. 2 DBG and Art. 20 para. 1 StHG. The former provisions stipulate that the income from collective investment schemes under the CISA – and thus, according to the wording, also that of SICAFs – is attributed to investors on a pro rata basis. The only explicit exceptions are collective investment schemes with direct real estate holdings.
33 Consequently, the tax legislator should have amended Art. 10 para. 2 DBG and Art. 7 para. 3 StHG, particularly as SICAFs are not restricted to investments in real estate but may also invest in other assets. It would, for instance, have been obvious to clarify in Art. 10 DBG or Art. 7 StHG that SICAFs are not to be treated as collective investment schemes for tax purposes. Such a clarification would also have been appropriate in view of the systematic interpretation of Art. 20(1)(e) DBG and Art. 7(3), second sentence, StHG.
34 Indeed, it can hardly be in line with the legislature’s intention that income from a SICAF with direct real estate holdings in the so-called ‘external phase’ – i.e. at the shareholder level – should be taxed only to the extent that the total income exceeds the income from direct real estate holdings. Rather, everything points to this being a legislative oversight.
2. Foreign collective investment schemes and equivalence
35 The CISA also covers – under certain conditions – foreign collective investment schemes distributed in Switzerland. For tax purposes, the question arises as to when a foreign structure is to be treated as equivalent to Swiss collective investment schemes. The Federal Tax Administration (FTA) specifies the relevant conditions for this in Circular No. 25 on the taxation of collective investment schemes and their investors (Circular 25) by means of equivalence rules. This is intended to prevent economically comparable vehicles from being treated inconsistently for tax purposes solely on the basis of their foreign legal form. The equivalence rules used by the FTA have so far also been accepted by the courts.
36 In its case law, the Federal Supreme Court held that, for the application of Art. 10 para. 2 of the Federal Tax Act (FTA) and the tax equivalence of a foreign collective investment scheme with a domestic one, it is sufficient if the requirements of Art. 119 of the Collective Investment Schemes Act (CISA) are met. According to the Federal Supreme Court, there is no additional requirement that the Swiss Financial Market Supervisory Authority (FINMA) has authorised distribution to non-qualified investors according to para. 1 of Art. 120 of the CISA.
37 However, if such authorisation has been granted, the foreign investment vehicle is generally recognised as a collective investment scheme under the practice of the FTA, without the FINMA’s classification being called into question again for tax purposes. The same applies if the foreign investment vehicle is subject to recognised supervision of collective investment schemes abroad.
C. Distinction from substantive taxability: Art. 10 para. 2 DBG as an attribution rule
38 Like Art. 10 para. 1 DBG, Art. 10 para. 2 DBG does not determine which income is taxable. The provision regulates solely the attribution or the question of at what level taxation is to be applied. Taxability in substance, in and of itself, is in turn determined by the relevant provisions of the DBG.
Bibliography
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Hugues Salomé, Kommentierung zu Art. 10 DBG, in: Noël Yves/Aubry Girardin Florence (Hrsg.), Commentaire romand, Commentaire de la loi sur l'impôt fédéral direct LIFD, 2. Aufl., Basel 2017.
Hunziker Silvia/Mayer-Knobel Isabelle, Kommentierung zu Art. 10 DBG, in: Zweifel Martin/Beusch Michael (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz über die direkte Bundessteuer DBG, 4. Aufl., Basel 2022.
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Richner Felix/Frei Walter/Kaufmann Stefan/Rohner Tobias F., Kommentierung zu Art. 10 DBG, in: Richner Felix/Frei Walter/Kaufmann Stefan/Rohner Tobias F. (Hrsg.), Handkommentar zum DBG, 4. Aufl. Bern 2023.
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Materials
Baselbieter Steuerbuch Band 2 – Unternehmen 10 Nr. 1 Besteuerung von einfachen Gesellschaften, Kollektiv- oder Kommanditgesellschaften, https://kanton.baselland.ch/finanz-und-kirchendirektion/steuerverwaltung-steuerbuch/band-2/unternehmen/downloads-1/band2_010_01.pdf/@@download/file/band2_010_01.pdf, besucht am 16.1.2026.
Botschaft zum Bundesgesetz über die kollektiven Kapitalanlagen (Kollektivanlagengesetz) vom 23.9.2005, BBl 2005 6395 ff., abrufbar unter https://www.fedlex.admin.ch/filestore/fedlex.data.admin.ch/eli/fga/2005/1000/de/pdf-a/fedlex-data-admin-ch-eli-fga-2005-1000-de-pdf-a.pdf, besucht am 16.1.2026.
Kreisschreiben Nr. 25 der ESTV zur Besteuerung kollektiver Kapitalanlagen und ihrer Anleger vom 23.2.2018, https://www.estv2.admin.ch/dvs/kreisschreiben/dbst-ks-2018-1-025-d-de.pdf, besucht am 16.1.2026.