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GLOSSARY TERM

DBG (Federal Direct Tax Act)

Swiss Federal Direct Tax Act framework and why DBG matters for corporate taxation.

Tax

What is DBG?

DBG is the Swiss Federal Direct Tax Act, which provides core legal rules for direct federal income taxation.

Key Features

  • Governs direct federal tax principles
  • Applies alongside cantonal and municipal tax rules
  • Relevant for corporate and individual tax treatment
  • Forms part of Swiss tax planning baseline

Practical Usage

  1. Identify which DBG provisions affect your structure
  2. Align accounting and tax positions with federal rules
  3. Coordinate federal and cantonal treatment
  4. Document assumptions for defensible filings

Tax and Compliance Implications

Misreading federal rules can lead to incorrect tax positions and adjustments. Proper legal-tax alignment lowers dispute risk.

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