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§ 59 Tax Act (StG) - Capital Settlements for Recurring Benefits

State Taxes - Taxation of Natural Persons - Tax Calculation
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§ 59 StG · Capital Settlements for Recurring Benefits

1. If capital settlements for recurring services are part of the income, the tax shall be calculated taking into account the other income at the rate that would apply if, instead of the one-time payment, a corresponding annual payment were made.

2. The tax shall be at least 0.5 percent.

← § 58 StG Tax Act (StG) - Types of Taxes § 59a StG →

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