<!DOCTYPE html> <html lang="de"><head><meta charset="utf-8"/></head><body><div>\n <span> </span><br/>\n <span> </span><br/>\n <span> </span><br/>\n <span> </span><br/>\n <table cellpadding='\"0\"' cellspacing='\"0\"'>\n <tbody>\n <tr>\n <td -aw-border-top:0.5pt="" border-top-style:solid;="" border-top-width:0.75pt;="" single\"="" vertical-align:top;=""><span>II 2019 61</span><br/></td>\n <td padding-left:5.4pt;="" padding-right:5.4pt;="" vertical-align:top\"=""><span> </span><br/></td>\n </tr>\n </tbody>\n </table>\n <span> </span><br/>\n <span> </span><br/>\n <span> </span><br/>\n <span> </span><br/>\n <table cellpadding='\"0\"' cellspacing='\"0\"'>\n <tbody>\n <tr>\n <td vertical-align:top\"=""><span> </span><br/></td>\n <td padding-left:5.4pt;="" padding-right:5.4pt;="" vertical-align:top\"=""><span>Entscheid vom 16. Oktober 2019</span><br/></td>\n </tr>\n </tbody>\n </table>\n <span> </span><br/>\n <span> </span><br/>\n <span> </span><br/>\n <table cellpadding='\"0\"' cellspacing='\"0\"'>\n <tbody>\n <tr>\n <td -aw-border-top:0.5pt="" border-top-style:solid;="" border-top-width:0.75pt;="" single\"="" vertical-align:top;="">Besetzung<br/></td>\n <td padding-left:5.4pt;="" padding-right:5.4pt;="" vertical-align:top\"="">lic.iur. Achilles Humbel, Präsident<br/></td>\n </tr>\n <tr>\n <td vertical-align:top\"=""><span> </span><br/></td>\n <td padding-left:5.4pt;="" padding-right:5.4pt;="" vertical-align:top\"="">Dr.iur. Frank Lampert, Richter<br/>Monica Huber-Landolt, Richterin<br/></td>\n </tr>\n <tr>\n <td vertical-align:top\"=""><span> </span><br/></td>\n <td padding-left:5.4pt;="" padding-right:5.4pt;="" vertical-align:top\"="">Dr.iur. Thomas Twerenbold, Gerichtsschreiber<br/></td>\n </tr>\n </tbody>\n </table>\n <span> </span><br/>\n <span> </span><br/>\n <span> </span><br/>\n <span> </span><br/>\n <span> </span><br/>\n <table cellpadding='\"0\"' cellspacing='\"0\"'>\n <tbody>\n <tr>\n <td -aw-border-top:0.5pt="" border-top-style:solid;="" border-top-width:0.75pt;="" single\"="" vertical-align:top;="">Parteien<br/></td>\n <td padding-left:5.4pt;="" padding-right:5.4pt;="" vertical-align:top\"="">A.________,<br/>\n Beschwerdeführer,<br/>\n vertreten durch Rechtsanwalt lic.iur. …, <br/></td>\n </tr>\n <tr>\n <td vertical-align:top\"=""><span> </span><br/></td>\n <td padding-left:5.4pt;="" padding-right:5.4pt;="" vertical-align:top\"=""><span>gegen</span><br/></td>\n </tr>\n <tr>\n <td vertical-align:top\"=""><span> </span><br/></td>\n <td padding-left:5.4pt;="" padding-right:5.4pt;="" vertical-align:top\"=""><span>Kantonale Steuerkommission/Kantonale Verwaltung für die direkte Bundessteuer, </span>Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz,<br/>\n Vorinstanzen,<br/></td>\n </tr>\n </tbody>\n </table>\n <span> </span><br/>\n <span> </span><br/>\n <span> </span><br/>\n <span> </span><br/>\n <span> </span><br/>\n <table cellpadding='\"0\"' cellspacing='\"0\"'>\n <tbody>\n <tr>\n <td -aw-border-top:0.5pt="" border-top-style:solid;="" border-top-width:0.75pt;="" single\"="" vertical-align:top;="">Gegenstand<br/></td>\n <td padding-left:5.4pt;="" padding-right:5.4pt;="" vertical-align:top\"="">Einkommens- und Vermögenssteuer (Veranlagungsverfügungen 2005 und 2006)<br/></td>\n </tr>\n </tbody>\n </table>\n <span> </span><br/>\n <br clear:both\"=""/><span>Sachverhalt:</span><br>\n <span>A.</span><span> </span>Mit Veranlagungsverfügungen vom 30. Juli 2013 veranlagte die kantonale Steuerverwaltung/Verwaltung für die direkte Bundessteuer (KStV/VdBSt) A.________ für die Jahre 2005 und 2006 wie folgt (vgl. Steuerakten 2005 act. 1 ff. und Steuerakten 2006 act. 1 ff.):<br/>\n <table #000000;-aw-border-insidev:0.5pt="" #000000;-aw-border:0.5pt="" #000000;border-collapse:collapse\"="" cellpadding='\"0\"' cellspacing='\"0\"' single="" single;-aw-border-insideh:0.5pt="" solid="">\n <tbody>\n <tr>\n <td -aw-border-bottom:0.5pt="" -aw-border-right:0.5pt="" border-bottom-style:solid;="" border-bottom-width:0.75pt;="" border-right-style:solid;="" border-right-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;=""><span> </span><br/></td>\n <td -aw-border-bottom:0.5pt="" -aw-border-left:0.5pt="" -aw-border-right:0.5pt="" border-bottom-style:solid;="" border-bottom-width:0.75pt;="" border-left-style:solid;="" border-left-width:0.75pt;="" border-right-style:solid;="" border-right-width:0.75pt;="" colspan='\"3\"' padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;="">Kantonale Steuern<br/></td>\n <td -aw-border-bottom:0.5pt="" -aw-border-left:0.5pt="" border-bottom-style:solid;="" border-bottom-width:0.75pt;="" border-left-style:solid;="" border-left-width:0.75pt;="" colspan='\"2\"' padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;="">Direkte Bundessteuer<br/></td>\n </tr>\n <tr>\n <td -aw-border-bottom:0.5pt="" -aw-border-right:0.5pt="" -aw-border-top:0.5pt="" border-bottom-style:solid;="" border-bottom-width:0.75pt;="" border-right-style:solid;="" border-right-width:0.75pt;="" border-top-style:solid;="" border-top-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;=""><span> </span><br/></td>\n <td -aw-border:0.5pt="" border-style:solid;="" border-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single\"="" vertical-align:top;="">steuerbares Einkommen<br/>CHF<br/></td>\n <td -aw-border:0.5pt="" border-style:solid;="" border-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single\"="" vertical-align:top;="">satzbestimmendes Einkommen<br/>CHF<br/></td>\n <td -aw-border:0.5pt="" border-style:solid;="" border-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single\"="" vertical-align:top;="">Vermögen<br/><span> </span><br/>CHF<br/></td>\n <td -aw-border:0.5pt="" border-style:solid;="" border-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single\"="" vertical-align:top;="">steuerbares Einkommen<br/>CHF<br/></td>\n <td -aw-border-bottom:0.5pt="" -aw-border-left:0.5pt="" -aw-border-top:0.5pt="" border-bottom-style:solid;="" border-bottom-width:0.75pt;="" border-left-style:solid;="" border-left-width:0.75pt;="" border-top-style:solid;="" border-top-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;="">satzbestimmendes Einkommen<br/>CHF<br/></td>\n </tr>\n <tr>\n <td -aw-border-bottom:0.5pt="" -aw-border-right:0.5pt="" -aw-border-top:0.5pt="" border-bottom-style:solid;="" border-bottom-width:0.75pt;="" border-right-style:solid;="" border-right-width:0.75pt;="" border-top-style:solid;="" border-top-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;="">2005<br/></td>\n <td -aw-border:0.5pt="" border-style:solid;="" border-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single\"="" vertical-align:top;="">85 500<br/></td>\n <td -aw-border:0.5pt="" border-style:solid;="" border-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single\"="" vertical-align:top;="">85 500<br/></td>\n <td -aw-border:0.5pt="" border-style:solid;="" border-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single\"="" vertical-align:top;="">0<br/></td>\n <td -aw-border:0.5pt="" border-style:solid;="" border-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single\"="" vertical-align:top;="">93 900<br/></td>\n <td -aw-border-bottom:0.5pt="" -aw-border-left:0.5pt="" -aw-border-top:0.5pt="" border-bottom-style:solid;="" border-bottom-width:0.75pt;="" border-left-style:solid;="" border-left-width:0.75pt;="" border-top-style:solid;="" border-top-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;="">93 900<br/></td>\n </tr>\n <tr>\n <td -aw-border-right:0.5pt="" -aw-border-top:0.5pt="" border-right-style:solid;="" border-right-width:0.75pt;="" border-top-style:solid;="" border-top-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;="">2006<br/></td>\n <td -aw-border-left:0.5pt="" -aw-border-right:0.5pt="" -aw-border-top:0.5pt="" border-left-style:solid;="" border-left-width:0.75pt;="" border-right-style:solid;="" border-right-width:0.75pt;="" border-top-style:solid;="" border-top-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;="">289 000<br/></td>\n <td -aw-border-left:0.5pt="" -aw-border-right:0.5pt="" -aw-border-top:0.5pt="" border-left-style:solid;="" border-left-width:0.75pt;="" border-right-style:solid;="" border-right-width:0.75pt;="" border-top-style:solid;="" border-top-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;="">289 000<br/></td>\n <td -aw-border-left:0.5pt="" -aw-border-right:0.5pt="" -aw-border-top:0.5pt="" border-left-style:solid;="" border-left-width:0.75pt;="" border-right-style:solid;="" border-right-width:0.75pt;="" border-top-style:solid;="" border-top-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;="">0<br/></td>\n <td -aw-border-left:0.5pt="" -aw-border-right:0.5pt="" -aw-border-top:0.5pt="" border-left-style:solid;="" border-left-width:0.75pt;="" border-right-style:solid;="" border-right-width:0.75pt;="" border-top-style:solid;="" border-top-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;="">297 800<br/></td>\n <td -aw-border-left:0.5pt="" -aw-border-top:0.5pt="" border-left-style:solid;="" border-left-width:0.75pt;="" border-top-style:solid;="" border-top-width:0.75pt;="" padding-left:5.03pt;="" padding-right:5.03pt;="" single;="" single\"="" vertical-align:top;="">297 800<br/></td>\n </tr>\n </tbody>\n </table>\n <span> </span><br/>\n Der Veranlagungsverfügung 2005 wurde (u.a.) folgende \"Begründung/Hinweise\" beigegeben (vgl. Steuerakten 2005 act. 1):<br/>\n \"(…)<br/>\n Die pauschale Spesenvergütung wird als Lohnbestandteil aufgerechnet (Wegleitung zu Ziffer 1.3). Der Pauschalspesenabzug wird gemäss <span class='\"kantonnormlinktext\"' data-norm="\&lt;/body" id='\"n0\"' onmouseout='\"hideInfo(0);\"' onmouseover='\"showInfo(0);\"'></span></br></div></body></html>