Source document
Bundesgesetz über die direkte Bundessteuer (DBG, SR 642.11), consolidated version of 1 January 2025
Has everything in it been taken?
CompleteReviewed 8 Oct 2026
Reviewed. Everything in it that belongs in the tables has been taken.
What the document holds
DBG consolidation of 1 Jan 2025, 100 pp.: art. 14 with the minimum base CHF 421,700 (footnote 17: EFD ordinance of 16 Sep 2022, in force 1 Jan 2023), otherwise the same wording as 2016; art. 205d transition. Rest of the act out of scope. Already in the data: the CHF 421,700 term. Added 1 event (indexation in force 1 Jan 2023). Other art. 14 rules are unchanged and recorded from the 2016 consolidation.
What it supports
2 rows on this site come from this document. Each one opens with the page and the exact words.
Rules and prices (1)
About the document
What it covers Art. 14(3)(a): CHF 421,700 minimum base (footnote: EFD ordinance of 16 Sep 2022, in force 1 Jan 2023)
Notes Oddity: the fedlex consolidations dated 1 Jan 2023 and 1 Jan 2024 still print CHF 400,000, although the footnote here says the CHF 421,700 wording has been in force since 1 Jan 2023.
Source id che-fedlex-dbg-2025 · accessed 2 Oct 2026