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II 2020 116 • VG SZ II 2020 116 Generato dall'IA

Taxpayer v. Tax Authority: Board of Directors' Fee as Taxable Income

Numero d'incarto II 2020 116
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

A taxpayer challenged the assessment of income and property tax for the year 2014, specifically concerning a board of directors' fee, which was initially handled under the simplified assessment procedure, leading to a second instance appeal. The court reasoned that since the fee was paid by a company for services rendered as a board member, it constituted taxable earned income under the applicable tax law, and thus the assessment, even if initially simplified, was correctly subject to taxation.

Regesto Legislator

Ufficiale

Einkommens- und Vermögenssteuer (Veranlagung 2014: Verwaltungsratshonorar; vereinfachtes Abrechnungsverfahren; 2. Rechtsgang im Verfahren II 2019 56) | Einkommens- und Vermögenssteuer

Parole chiave

Generato dall'IA
tassazione dell'imposta sul reddito autorità fiscale procedura fiscale imposta sulle società diritti del contribuente base imponibile
Generato dall'IA
II 2019 56
Taxpayer v. Tax Assessment Board Remuneration
II 2020 117
Tax Assessment Appeal Regarding Director Fees and Simplified Accounting
II 2019 57
Taxpayers v. Cantonal Tax Commission: Board Director Fees and Simplified Assessment
II 2019 59
Taxation of Foreign Board Fees for Swiss Residents
II 2020 118
Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)

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Testo completo

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\n\n| | | |\n II 2020 116 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 14. Januar 2021 |\n \n\n

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\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.iur. Frank Lampert, Richter lic.iur. Karl Gasser, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch …, |\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

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|\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2014: Verwaltungsratshonorar; vereinfachtes Abrechnungsverfahren; 2. Rechtsgang im Verfahren II 2019 56) |\n

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