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II 2020 12 • VG SZ II 2020 12 Generato dall'IA

Taxpayer Appeal Regarding Vested Benefits Contribution Deductibility Dismissed

Numero d'incarto II 2020 12
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'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.

Regesto Legislator

Ufficiale

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

Parole chiave

Generato dall'IA
prestazione di libero passaggio imposta sul reddito regime pensionistico fondazione di previdenza anno di contribuzione stima fiscale immobiliare
Generato dall'IA
II 2018 70
Tax Assessment Appeal: Pension Contribution Repayment and Imputed Income
II 2024 79
Appeal of Contribution Assessments for Non-Gainfully Employed Person Dismissed
II 2023 69
Taxpayer Appeal Dismissed for Unclear Relief Sought and Re-litigation of Settled Issues
II 2024 90
Taxpayer Appeal Dismissed for Lack of Power of Attorney in Share Transfer Benefit Assessment
II 2020 96
Appeal Regarding Contributions for Non-Employed Person Based on Entire Income

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Testo completo

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

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\n\n| | | |\n |\n Entscheid vom 30. März 2020 |\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 Monica Huber-Landolt, Richterin |\n \n|\n |\n MLaw Marco Lacher, a.o. Gerichtsschreiber |\n \n\n

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\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

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

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