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II 2020 12 • VG SZ II 2020 12 Généré par l'IA

Taxpayer Appeal Regarding Vested Benefits Contribution Deductibility Dismissed

Numéro de cause II 2020 12
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

A taxpayer challenged the assessment for income and property tax for the years 2015 and 2016, specifically regarding the refusal to recognize contributions made into vested benefits as deductible income for pension purposes. The court dismissed the appeal, reasoning that the contributions made to the vested benefits account did not qualify as mandatory or recognized contributions to the occupational pension scheme for the relevant tax years under the applicable law, as they were voluntary top-ups to a vested benefits foundation and not deductible employee contributions to a recognized pension scheme during the period in question.

Regeste Legislator

Officiel

Einkommens- und Vermögenssteuer (Veranlagung 2015 und 2016: Aufrechnung von Einkäufen in die berufliche Vorsorge) | Einkommens- und Vermögenssteuer

Mots-clés

Généré par l'IA
prestation de libre passage impôt sur le revenu régime de retraite fondation de prévoyance année de cotisation estimation fiscale immobilière
Généré par l'IA
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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2020 12 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 30. März 2020 |\n \n\n

\n \n \n \n

\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.iur. Frank Lampert, Richter Monica Huber-Landolt, Richterin |\n \n|\n |\n MLaw Marco Lacher, a.o. Gerichtsschreiber |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, |\n \n|\n |\n gegen |\n

\n|\n |\n Kantonale Steuerkommission/Kantonale Verwaltung für die direkte Bundessteuer, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanzen, |\n

\n\n

\n \n \n \n \n \n

\n\n| | |

|\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2015 und 2016: Aufrechnung von Einkäufen in die berufliche Vorsorge) |\n

\n\n

\n \n

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