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A/2757/2005 • TAPI GE A/2757/2005 KI-generiert

Taxation of Post-Mandate Termination Income as Professional Income

Geschäftsnummer A/2757/2005
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 taxation of income derived from the realization of rights related to a professional mandate, where the taxpayer argued that this income, received after the termination of the mandate, should be treated as extraordinary income due to its atypical nature and the timing of the payment relative to the actual work performed. The court reasoned that this income, stemming directly from the termination and liquidation of rights established during the professional activity, retains its character as professional income, and therefore, is subject to standard income tax rules rather than being classified as extraordinary income, leading to the dismissal of the appeal.

Legislator-Regeste

Amtlich

TAXATION CONSÉCUTIVE À UNE PROCÉDURE; DÉCLARATION D'IMPÔT ; REVENU ; CARACTÈRE EXTRAORDINAIRE | LCP.333; LCP.340; LPFisc.59. al1; LPFisc.69;

Schlagwörter

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Steuer vom Einkommen Beendigung des Auftrags Abzug von Berufskosten Recht auf Arbeit Arbeitsentgelt erworbener Anspruch
KI-generiert
C/14003/2005
Attorney's Fees Taxation After Mandate Termination and Settlement
A/2767/2024
Tax Treatment of Real Estate Sale Gain by Independent Professional
A/2020/2021
Taxation of Departure Indemnity as Regular Income Upheld
A/777/1997
Taxability of Post-Separation Support Payments
A/1205/2015
Architect's Property Sale Profit Taxable as Professional Income

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Volltext

A/2757/2005

### [DCRI/117/2008](/apps/decis/fr/dccr/show/1602250) du 31.03.2008 ( ICC ) , ADMIS

Descripteurs :

TAXATION CONSÉCUTIVE À UNE PROCÉDURE; DÉCLARATION D'IMPÔT ; REVENU ; CARACTÈRE EXTRAORDINAIRE

Normes :

LCP.333; LCP.340; LPFisc.59. al1; LPFisc.69;

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