Allowances for professional expenses Sample Clauses

Allowances for professional expenses. In 1984, the tax deductibility of contributions to a for- eign social security system was at issue in a case before the Court of Appeal of the Canton of Aargau.33 In the case, a Swiss national who was resident in Switzerland, but worked as an employee in Germany, paid contribu- tions to the German social security system. The Court held that the non-deductibility of the contributions to the German social security system constituted discrimi- nation. Taking into account the constitutional principle of equal treatment, the Court concluded that contribu- tions to the German social security system were, in con- trast to the previous text of the Tax Act of the Canton of Aargau, tax deductible similarly to contributions to the Swiss old-age, survivors’ and invalidity insurance. In another case, the Court of Appeal of the Canton of Aargau held, taking into account the non-discrimina- tion clause in Art. XVIII of the old Switzerland–US tax treaty, that contributions paid to the US social security system by a US national who was resident and worked as an employee in Switzerland for five years were tax deductible, provided that the US social security system is equivalent to the Swiss occupational benefit plan.34 27. Art. 127(3) of the Federal Constitution of 18 December 1998, SR 101. 28. Federal Tribunal (Bundesgericht), 3 December 1937, ▇▇▇▇▇, ▇▇ ▇▇▇▇▇▇▇- ▇▇▇▇▇ für ▇▇▇▇▇▇- und Gemeindeverwaltung (1939), p. 240. 29. Federal Tribunal, 5 July 1978, X. v. Steuerverwaltungen der Kantone Zug und Zürich, BGE 104 Ia 256, Para. 4. 30. Federal Tribunal, 2 April 1947, ▇▇▇▇, in ▇▇▇▇ ▇▇▇▇▇▇, Die Praxis der Bun- dessteuern – Das interkantonale Doppelbesteuerungsrecht (Therwil: Verlag für Gesellschaft und Recht, Cumulative Supplement No. 46, 2006, loose-leaf), § 9 III No. 2. See also Federal Tribunal, 20 May 1983, ▇▇▇▇▇ v. Steuerrekurskommis- sion Zürich, Der Steuerentscheid (1984) SO A 24.41.3