661.11 STGLI

CH-BE

Art. 43 Legge Tributaria (LT) Art. 43 Legge Tributaria (LT) - Liquidazioni in capitale per prestazioni periodiche

Imposte sul reddito e sul patrimonio delle persone fisiche - Imposta sul reddito - Tariffe

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Art. 43 Legge Tributaria (LT) Art. 43 Legge Tributaria (LT) - Liquidazioni in capitale per prestazioni periodiche · Liquidazioni in capitale per prestazioni periodiche

Appartengono ai redditi le liquidazioni in capitale per prestazioni ricorrenti, in particolare retribuzioni ridotte e prestazioni in capitale derivanti da un rapporto di servizio, l'imposta sul reddito è quindi calcolata tenendo conto degli altri redditi e delle deduzioni ammesse, applicando l'aliquota che risulterebbe se, al posto della prestazione una tantum, fosse erogata una corrispondente prestazione annuale.

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Decisioni giudiziarie che applicano questa disposizione (6)

100 2024 76 · be (Art. 43 StG)

Tax Assessment Upheld: Retroactive Disability Pension as Taxable Income

Cited in the reasoning leading to the dismissal of the appeal, specifically concerning the taxation of capital repayments for recurring benefits (rent rate).

100 2022 350 · be (Art. 43 StG)

Taxation of Lump-Sum AHV Back Payment

The appeal regarding the fine based on the tax evasion for 2014 was dismissed, confirming the tax rate based on this provision.

100 2021 275 · be (Art. 43 StG)

Taxation of Disability Insurance Back Payments and Alimony Proof

Cited in the reasoning regarding the taxation of lump-sum payments at the benefit rate, which forms the basis of the decision to dismiss the appeal (Order 2).

100 2018 206 · be (Art. 43 StG)

Taxpayer Retroactive Pension Payment Rate Dispute

Cited in the final order as the legal basis for assessing the lump-sum payment for recurring benefits at the rate of an annual benefit.

100 2017 224 · be (Art. 43 StG)

Taxability of Interest on Property Gains Tax Refund

This article governs the calculation of income tax for capital lump sums for recurring benefits, which was the central issue regarding the interest on tax refunds.

100 2017 46 · be (Art. 43 StG)

Tax Assessment Appeal: Taxability of Net Salary and Disability Insurance Benefits, Including Retroactive Lump-Sum Treatment

Cited in the reasoning, but the final orders direct recalculation based on considerations that involve this article (specifically regarding the taxation rate for capital payments, which is the core of the partially granted appeal).