{"id":258,"date":"2025-07-15T17:22:48","date_gmt":"2025-07-15T15:22:48","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=258"},"modified":"2026-04-07T18:27:34","modified_gmt":"2026-04-07T16:27:34","slug":"ruckstellung-und-drohende-gefahr-ruckstellung","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/provision-et-imminence-du-risque-provisionne\/","title":{"rendered":"Bereitstellung und drohende Gefahr der R\u00fcckstellung"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 Die Steuerpflichtige gew\u00e4hrt ihrer zu 100 % im Besitz befindlichen Tochtergesellschaft ein Darlehen f\u00fcr den Erwerb eines zu bebauenden Grundst\u00fccks. Das Immobilienentwicklungsprojekt ist ins Stocken geraten. Die Steuerpflichtige schreibt einen Teil des Darlehens an ihre Tochtergesellschaft durch die Bildung einer R\u00fcckstellung zu Lasten des steuerpflichtigen Gewinns ab.<br><br>Das Finanzamt akzeptiert die R\u00fcckstellung nicht, gefolgt von den verschiedenen Einspruchsbeh\u00f6rden.<br><br>Die Richter erinnern an den Grundsatz der Bestimmtheit der Rechnungslegung.<br><br>Zwar waren per Bilanzstichtag zwei Einsprachen gegen den generellen Zuweisungsplan des von der Tochtergesellschaft gehaltenen Grundst\u00fccks h\u00e4ngig. Diese Einsprachen f\u00fchren jedoch nicht dazu, dass zum Zeitpunkt des Jahresabschlusses ein unmittelbares Risiko einer wesentlichen Wertminderung des Grundst\u00fccks und damit des Darlehens bestand. Die Rangr\u00fccktrittvereinbarung der Forderung ist ebenfalls kein Anhaltspunkt f\u00fcr die Unmittelbarkeit eines Wertverlusts, der die Bildung der umstrittenen R\u00fcckstellung rechtfertigt.<br><br>Das Urteil ist auf Franz\u00f6sisch. Es handelt sich um einen Genfer Fall. Das zugrunde liegende Geb\u00e4ude befindet sich auf Waadtl\u00e4nder Boden und die Raumplanung (PGA) war Gegenstand des BGer-Urteils 146 II 289.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BGE, Urteil 9C_452\/2024 vom 15. Juli 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 La contribuable fait un pr\u00eat \u00e0 sa soci\u00e9t\u00e9 fille d\u00e9tenue \u00e0 100% pour l&rsquo;acquisition d&rsquo;une parcelle \u00e0 d\u00e9velopper. Le projet de d\u00e9veloppement immobilier est bloqu\u00e9. La contribuable amortit, par la comptabilisation d&rsquo;une provision, une partie du pr\u00eat \u00e0 sa soci\u00e9t\u00e9 fille, \u00e0 charge du b\u00e9n\u00e9fice imposable. \ud83d\udc49 Le fisc n&rsquo;admet pas la provision, suivi [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-258","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Provision et imminence du risque provisionn\u00e9 - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/de\/ruckstellung-und-drohende-gefahr-ruckstellung\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Provision et imminence du risque provisionn\u00e9 - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 La contribuable fait un pr\u00eat \u00e0 sa soci\u00e9t\u00e9 fille d\u00e9tenue \u00e0 100% pour l&rsquo;acquisition d&rsquo;une parcelle \u00e0 d\u00e9velopper. 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