§ 102 Tax Act (StG) - Taxable Services

1. Withholding tax is calculated from the gross income.

2. Subject to taxation are

a. * Income from dependent employment as per § 101 paragraph 1, including ancillary income such as monetary benefits from employee participation and benefits in kind, but not the costs borne by the employer for career-oriented education and training as per § 24 paragraph 3,

b. * Substitute income,

c. * Benefits according to Article 18 paragraph 3 of the Federal Law on Old-Age and Survivors Insurance (AHVG) of December 20, 1946[31].

3. Benefits in kind and gratuities are generally assessed according to the rates applicable to the Federal Old-Age and Survivors Insurance.

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