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641.4 STG CH-OW

Art. 52 Tax Act (StG)

**Taxation of Natural Persons - Wealth Tax - Valuation - Claims from Surrenderable Life Insurance Policies**
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 52 StG

1. Surrenderable Capital and Pension Insurance Policies are Subject to Wealth Tax Based on Their Surrender Value.

← Art. 51 StG Tax Act (StG) - Subject Matter of the Act Art. 53 StG →

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Court Decisions Applying This Provision (1)

VVGE.2003.04.Nr.13 · ow (Art. 52 StG)
Deferred Annuity Surrender Value: Wealth Taxable Until Payments Begin
The court's interpretation of this article led to the conclusion that the provision in the cantonal tax law was non-compliant with federal law regarding the taxation of life insurance surrender values.