The Tax Administration of the Canton of Basel-Landschaft has published its tax practice (BLStPra) December 2017 edition.
The Tax Administration of the Canton of Basel-Landschaft devotes the following decisions in the published BLStPra issue December 2017:
- Decision of the Tax Court of the Canton of Basel-Landschaft of 9 June 2017: Real estate profit tax; broker's commission and own work; In contrast to own work recorded, broker's commissions are only deductible for real estate profit tax if they have been paid to third parties. Own commissions for own sales efforts are therefore not deductible as prime costs. This also applies if the taxpayer has booked this "personal fee" as income and has already taxed it as income. A subsequent shifting of the tax substrate from one type of tax to another is inadmissible, especially since the person concerned was already aware of this fact from previous years (BLStPra 4/2017 54-57)
- Decision of the Tax Court of the Canton of Basel-Landschaft dated 8 September 2017: Administrative fines: breach of procedural obligations; failure to submit the tax return after the last reminder has two legal consequences: firstly, an official assessment is made and secondly, the failure to do so is subject to an administrative fine. Even if the tax declaration is submitted afterwards, the fine remains a repressive and preventive measure. Moreover, the definition of a minimum fine for legal persons is appropriate and therefore not objectionable (BLStPra 4/2017 58-62).
- Decision of the Tax Court of the Canton of Basel-Landschaft dated 25 August 2017: Tax remission: Reasonability of asset realisation; In the assessment of a tax remission, not only the amount of income but also the financial situation is important. If there is sufficient assets, payment of the outstanding tax invoices from the assets is reasonable. In addition, payment relief can be applied for if the monthly surpluses (income less basic needs) do not fully allow for the payment of taxes within a reasonable period of 3 years (BLStPra 4/2017 63-71).
The BLStPra issue December 2017 is available here.
