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A/3026/2004 • TAPI GE A/3026/2004 KI-generiert

Deductibility of Private Pension Contributions Against Self-Employment Income

Geschäftsnummer A/3026/2004
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerned the deductibility of contributions made to a private old-age, survivors, and invalidity insurance scheme from taxable income derived from self-employment under the relevant statutory provisions. The court reasoned that since the private insurance scheme offered benefits substantially comparable to those provided by the mandatory social insurance scheme, and the taxpayer was already covered by the mandatory scheme, the contributions to the private scheme could not be deducted from the self-employment income as they did not relate to an obligatory social insurance obligation, which is the specific prerequisite for such deductions.

Legislator-Regeste

KI-generiert

Deductibility of Private Pension Contributions Against Self-Employment Income: The court reasoned that since the private insurance scheme offered benefits substantially comparable to those provided by the mandatory social insurance scheme, and the taxpayer was already covered by the mandatory scheme, the contributions to the private scheme could not be deducted from the self-employment income as they did not relate to an obligatory social insurance obligation, which is the specific prerequisite for such deductions.

Schlagwörter

KI-generiert
Vorsorgebeiträge Einkommen aus selbständiger Erwerbstätigkeit gesetzliche Rentenversicherung Privatversicherung Versicherungsleistung der Sozialversicherung Hinterlassenenrente
KI-generiert
A/399/99
Pension Contribution Deduction Scope Interpretation
A/4574/2019
Social Insurance Contributions for Person Without Gainful Employment Based on Insufficient Self-Employment Income
A/2203/2004
Corporate Tax Deduction for Shareholder Family Pension Payments
A/4117/2006
Taxpayer Pension Contribution Deduction Apportionment
A/843/2022
Pension Fund Contribution Dispute Against Sole Proprietor

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Volltext

A/3026/2004

### [DCRI/178/2007](/apps/decis/fr/dccr/show/1601758) du 07.05.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

DÉDUCTION DU REVENU(DROIT FISCAL); ASSURANCE-VIEILLESSE, SURVIVANTS ET INVALIDITÉ; ACTIVITÉ LUCRATIVE INDÉPENDANTE ; AVS

Normes :

LIPP-V.14.2

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