Source document
Bundesgesetz über die direkte Bundessteuer (DBG, SR 642.11), consolidated version of 2 September 2026
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 2 Sep 2026, 112 pp.: art. 14 with the minimum base CHF 435,000 (footnote 19: EFD ordinance of 10 Sep 2025, in force 1 Jan 2026), otherwise unchanged; art. 205d transition. Rest of the act out of scope. Already in the data: the CHF 435,000 term. Added 1 event (indexation in force 1 Jan 2026).
What it supports
4 rows on this site come from this document. Each one opens with the page and the exact words.
Programmes (1)
Rules and prices (1)
About the document
What it covers Art. 14: conditions for expenditure-based taxation; CHF 435,000 minimum base since 1 Jan 2026 (EFD ordinance of 10 Sep 2025)
Source id che-fedlex-dbg-2026 · accessed 2 Oct 2026