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A/2410/2005 • TAPI GE A/2410/2005 KI-generiert

Taxation Immunity of International Organization Employee Salary

Geschäftsnummer A/2410/2005
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerns the tax treatment of remuneration received by an employee of an international organization, specifically challenging the application of income tax and the requirement to file a tax return, citing immunity provisions applicable to international civil servants. The court affirmed that the principle of international immunity protects the employee from national taxation on their salary, finding that the relevant international agreement dictates this exemption, which supersedes general national tax laws; consequently, the obligation to calculate and pay tax, as well as the duty to file a tax return, does not apply to the income earned by the employee from the international organization.

Legislator-Regeste

KI-generiert

Taxation Immunity of International Organization Employee Salary: The court affirmed that the principle of international immunity protects the employee from national taxation on their salary, finding that the relevant international agreement dictates this exemption, which supersedes general national tax laws; consequently, the obligation to calculate and pay tax, as well as the duty to file a tax return, does not apply to the income earned by the employee from the international organization.

Schlagwörter

KI-generiert
Besteuerung der Gehälter Völkerrechtliche Verträge Abgabefreiheit Steuererklärung Zahlungspflicht Erwerbseinkommen
KI-generiert
A/1081/2010
International Organization Employee Social Security Exemption
A/1070/2010
International Organization Employee Social Insurance Exemption
C/18260/2005
International Organization Immunity in Employment Dispute Resolution
A/2429/2003
Tax Exemption for Disability Annuity of Employed International Organization Staff
A/4685/2008
Taxation of International Organization Employee Transitioning to Resident Status

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Volltext

A/2410/2005

### [DCRI/149/2008](/apps/decis/fr/dccr/show/1602266) du 28.04.2008 ( ICC ) , ADMIS

Descripteurs :

; CALCUL DE L'IMPOT ; FONCTIONNAIRE ; ORGANISATION INTERNATIONALE

Normes :

LIPP-I.6.al1; LIPP-I.16.al4

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