The taxpayers are selling two plots of land. Their real estate brokerage firm is responsible for marketing the plots for sale and charges the taxpayers - who are also the managing partners and employees of the brokerage firm, each with individual signing authority.
The tax office refuses the brokerage fee as a deductible expense for the property gain.
Federal judges recall their case law stating that brokerage fees are deductible from property gains as long as the service was performed by a third party. This is clearly not the case here.
The judgment is in German. It concerns a St. Gallen case.<\/p>\n\n\n\n
Federal Tribunal, judgment 9C_6\/2025, of 4 April 2025<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 Les contribuables vendent deux terrains. Leur soci\u00e9t\u00e9 de courtage immobilier se charge de commercialiser les terrains pour leur vente et facture aux contribuables – qui sont aussi les associ\u00e9 g\u00e9rant et employ\u00e9, chacun avec signature individuelle, de la soci\u00e9t\u00e9 de courtage. \ud83d\udc49 Le fisc refuse la commission de courtage comme impense d\u00e9ductible pour le […]<\/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-334","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n