§ 31 Tax Act (StG)

1. Tax Exemptions

a. The acquisition of wealth through inheritance, bequest, gift, or division of matrimonial property,

b. The acquisition of wealth from redeemable private life insurance policies, except for policies related to occupational pension plans; § 27 paragraph 1a remains reserved,

c. Lump-sum payments made upon a change of employment by the employer or occupational pension plans, if they are used within one year to purchase into an occupational pension plan or to acquire a policy under the occupational pension scheme,

d. Support received from public or private sources,

e. Payments made in fulfillment of family law obligations, except maintenance contributions according to § 30 subparagraph f,

f. The pay for military and defense service as well as the pocket money for civilian service,

g. Payments of compensation for moral damages,

h. Income based on federal legislation concerning supplementary benefits to old age, survivors, and disability insurance,

i. Capital gains from the sale of private assets; subject to the provisions of the Real Estate Gains Tax Act,

k. * The winnings from casino games that are permitted under the Money Gaming Act of September 29, 2017 (MGA), provided these winnings do not come from self-employment,

kbis. * Individual winnings up to the amount of 1,071,000 Swiss francs from participation in large-scale games permitted under the MGA, and from online participation in casino games permitted under the MGA,

kter. * Winnings from small games permitted under the MGA,

l. * The pay of volunteer firefighters for services related to fulfilling the core tasks of the fire brigade (trainings, on-call duties, courses, inspections, and emergency operations for rescue, firefighting, general damage prevention, management of natural disaster damage, and similar operations) up to an amount of 5,400 Swiss francs annually; excepting flat-rate allowances for leadership, function allowances, as well as compensation for administrative work and for services voluntarily provided by the fire brigade,

m. * Individual winnings from lotteries and skill-based promotional games that are not subject to the MGA under Article 1 paragraph 2d and e, provided the limit of 1,100 Swiss francs is not exceeded,

n. * Income under the Federal Law on Transition Benefits for Older Unemployed Persons dated June 19, 2020.

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