Bundesgesetz über die direkte Bundessteuer

Concise, precise, and comprehensive

As a solid basis for work and decision-making, the commentary on Swiss tax law has established itself in consulting practice since the release of the first volumes. The eleven volumes published to date have become indispensable in Swiss tax practice. The federal direct tax occupies a central position in the tax law system and meets the highest standards.

The work contains a current and comprehensive explanation of the provisions of the Federal Act on Direct Federal Tax (DBG). The commentary delves into the theoretical and practical foundations, developments, and issues. It thoroughly discusses administrative practice, case law, and relevant literature.

Since the last edition was published in 2016, the DBG has undergone several changes, notably due to the Federal Act on Tax Reform and AHV Financing (STAF) that came into force in 2020. This work addresses these changes as thoroughly as it does the essential literature. It provides concise, precise, and comprehensive information on all important topics related to direct federal tax and answers the questions relevant to practice.

• The DBG: compact, well-founded, comprehensive, and up-to-date
• Concise and precise information on all important topics related to direct federal tax
• Practical benefits and scientific expertise.