641.4 STG

CH-OW

Art. 19 Tax Act (StG)

**Taxation of Natural Persons - Income Tax - Taxable Income - Dependent Employment**

Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 19 StG

1. Taxable are all incomes from private law or public law employment relationships, including additional incomes such as compensations for special performances, commissions, allowances, service anniversary and jubilee gifts, bonuses, tips, royalties, monetary benefits from employee participation, and other monetary benefits.

2. The costs of professional training and further education borne by the employer, including retraining costs, do not constitute any other monetary benefit within the meaning of paragraph 1, regardless of their amount.

3. Capital settlements from a pension scheme associated with the employment relationship or similar capital settlements from the employer are taxed according to Art. 40 of this law.

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Court Decisions Applying This Provision (5)

VVGE.1989.90.Nr.40 · ow (Art. 19 Abs. 1 StG)

Employee Receives Taxable Income When Buying Property Below Market Value

This provision is cited as the basis for taxing all income from employment, including other monetary advantages.

VVGE.1989.90.Nr.41 · ow (Art. 19 Abs. 1 StG)

Taxability of Excess Expense Reimbursements

Cited as the general provision for taxable income from employment relationships, including ancillary income like expense reimbursements.

VVGE.1991.92.Nr.46 · ow (Art. 19 StG)

Non-Taxable Renovation Expenses for Personal Use

This provision defines income from employment, which is relevant to assessing whether the received funds constitute taxable income.

VVGE.2001.02.Nr.14 · ow (Art. 19 Abs. 1 StG)

Extraordinary Income Taxability of Bonuses and Overtime Pay

Cited to classify overtime and holiday pay as ordinary income from self-employment.

AbR.1990.91.Nr.41 · ow (Art. 19 Abs. 1 lit. a StG 1968/1973)

Abuse of Office for Illegal Tax Agreement

This provision was used to establish that the tax agreement in question was illegal because it allowed for a lump-sum tax for individuals engaged in gainful employment in Switzerland.