Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
811.1 STG CH-SG

Art. 35 Legge tributaria (StG) - f) Redditi da previdenza

SECONDA PARTE: IMPOSTE STATALI - Primo Capitolo: Imposte sul Reddito e sul Patrimonio - II. Imposta sul Reddito
Apri la fonte ufficiale Atto completo (304 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 35 StG - f) Redditi da previdenza · f) Redditi da previdenza

1. Sono imponibili tutti i redditi derivanti dall'assicurazione per la vecchiaia, i superstiti e l'invalidità, dalle istituzioni della previdenza professionale e dalle forme riconosciute di previdenza vincolata personale, inclusi le liquidazioni in capitale e i rimborsi di depositi, premi e contributi.

2. Si considerano redditi della previdenza professionale, in particolare, le prestazioni derivanti da casse di previdenza, da assicurazioni di risparmio e di gruppo nonché da polizze di libero passaggio e conti di libero passaggio.

3. Le assicurazioni vitalizie, nonché i contratti di rendita vitalizia e di vitalizio sono imponibili nella misura della loro parte di reddito. Tale misura si determina come segue

| | | | |

| --- | --- | --- | --- |

| a)**\*** | Per quanto riguarda le prestazioni garantite derivanti da assicurazioni vitalizie che sono soggette alla legge federale sul contratto d'assicurazione del 2 aprile 1908[[13]](#enumeration_itemtext_content_fn_320279_2_13_c), il tasso di interesse tecnico massimo determinato sulla base dell'[Art. 36](https://db.clex.ch/link/Bund/961.01/de), comma 1 della legge federale sul controllo delle assicurazioni del 17 dicembre 2004[[14]](#enumeration_itemtext_content_fn_320279_2_14_c), è applicabile per l'intera durata del contratto: | | |

| | | | |

| --- | --- | --- | --- |

| | 1. | Se questo tasso di interesse è maggiore di zero, la parte di reddito si calcola, arrotondata al valore intero percentuale più vicino, secondo la formula nell'[Art. 7](https://db.clex.ch/link/Bund/642.14%20/de), comma 2 lett. a n. 1 della legge federale sull'armonizzazione delle imposte del 14 dicembre 1990[[15]](#enumeration_itemtext_content_fn_320729_2_15_c). | |

| | | | |

| --- | --- | --- | --- |

| | 2. | Se questo tasso di interesse è negativo o zero, la parte di reddito è pari a zero percento. | |

| | | | |

| --- | --- | --- | --- |

| b)**\*** | Per quanto riguarda le prestazioni in eccesso derivanti da assicurazioni vitalizie soggette alla legge federale sul contratto d'assicurazione del 2 aprile 1908[[16]](#enumeration_itemtext_content_fn_320280_2_16_c), la parte di reddito corrisponde al 70 percento di queste prestazioni. | | |

| | | | |

| --- | --- | --- | --- |

| c)**\*** | Per quanto riguarda le prestazioni da assicurazioni vitalizie estere, contratti di rendita vitalizia e contratti di vitalizio, è determinante il rendimento annualizzato maggiorato di 0,5 punti percentuali dei buoni del tesoro decennali federali (r) durante l'anno fiscale in questione e i nove anni precedenti: | | |

| | | | |

| --- | --- | --- | --- |

| | 1. | Se questo rendimento è maggiore di zero, la parte di reddito si calcola, arrotondata al valore intero percentuale più vicino, secondo la formula nell'[Art. 7](https://db.clex.ch/link/Bund/642.14%20/de), comma 2 lett. c n. 1 della legge federale sull'armonizzazione delle imposte del 14 dicembre 1990[[17]](#enumeration_itemtext_content_fn_320731_2_17_c). | |

| | | | |

| --- | --- | --- | --- |

| | 2. | Se questo rendimento è negativo o zero, la parte di reddito è pari a zero percento. | |

← Art. 34 StG - e) Beni immobili Legge tributaria (StG) Art. 36 StG →

Ti chiedi come si applica questa disposizione alla tua fattispecie?

Analizza questa norma insieme alla giurisprudenza, ai commentari e alle disposizioni correlate in Legislator AI.

Apri in Legislator →

Decisioni giudiziarie che applicano questa disposizione (23)

I.1.2024.176.177 · sg (Art. 35 Abs. 1 StG)
Taxation of Supplementary Child's Disability Pension and Entitlement to Tax Deduction for Primary Pensioner
Cited in the reasoning section to establish the taxability of IV supplementary benefits, which is relevant to the main ground of decision (though the actual annulment order doesn't repeat this article, the core dispute relies on this provision alongside Art. 22 Abs. 1 DBG).
B.2020.246.B.2020.2 · sg (Art. 35 Abs. 1 StG)
Taxability of Pension Back Payments Directed to Third Parties
This article, regarding the taxability of social insurance benefits, provides the main ground for confirming the initial tax assessment decisions (orders 2 and 3).
B.2020.246.B.2020.2 · sg (Art. 35 Abs. 1 StG)
Taxability of Retroactive Social Insurance Payments Paid Directly to Social Services
This provision defines the taxability of income from social insurance, which underpins the confirmation of the initial tax assessment.
I.1.2016.23.24 · sg (Art. 35 Abs. 3 StG)
Taxation of Early Surrender of Lifetime Annuity Funded by Taxed Pension Capital
Cited in the dispositive (Order 1, implicitly, as the entire tax ruling is based on this section, and explicitly mentioned as the legal basis for the taxation which is upheld).
I.1.2016.23.24 · sg (Art. 35 Abs. 3 StG)
Taxation of Lump-Sum Life Annuity Redemption Despite Previously Taxed Funds
This provision was used to justify taxing 40% of the capital withdrawal from the life annuity insurance.
I.1.2015.219 · sg (Art. 35 Abs. 1 StG)
Taxation of Retroactive Disability Insurance and Child Benefits Offset Against Social Assistance Debts
Cited as the basis for why IV-pension income is taxable, implicitly supporting the refusal to exempt the back payments.
I.1.2015.219 · sg (Art. 35 Abs. 1 StG)
Taxation of Retroactive Disability Pension Offset Against Social Assistance Debt
Cited in the preamble to establish that income from disability insurance is taxable, which underpins the dismissal of the appeal against the taxation of the IV pension back payment.
B.2014.159 · sg (Art. 35 Abs. 1 StG)
Widow's Pension Tax Rate Upheld
This provision, classifying income from occupational pension plans as taxable, was cited to contrast the nature of the received pension with occupational pension benefits.
B.2014.159 · sg (Art. 35 Abs. 2 StG)
Widow's Pension Tax Rate Upheld
This provision, defining income from occupational pension plans, was cited to contrast the nature of the received pension with occupational pension benefits.
B.2014.159 · sg (Art. 35 Abs. 1 StG)
Widow's Pension Taxation Preferential Rate Confirmation
Although this provision concerning taxable income from social security schemes was discussed, it was not cited in the dispositive orders.
B.2014.159 · sg (Art. 35 Abs. 2 StG)
Widow's Pension Taxation Preferential Rate Confirmation
Although this provision defining income from occupational benefits was discussed, it was not cited in the dispositive orders.
I.1.2015.127 · sg (Art. 35 StG)
Taxation of Improper Retirement Fund Withdrawals Due to Misrepresentation of Employment Status
Cited in the reasoning regarding the taxability of income from pension benefits, although ultimately the privileged taxation under this article was rejected in the final order.
I.1.2015.127 · sg (Art. 35 StG)
Tax Authority Recalculation of Illegally Withdrawn Pension Funds
Cited in the reasoning but was ultimately excluded from privileged taxation because the receipt was deemed illicit, leading to ordinary taxation.
B.2014.92.B.2014.13 · sg (Art. 35 StG)
Taxpayer Appeal on Unexplained Cash Deposits Reclassified as Self-Employment Income
Cited in E. 4 to determine the cost award.
I.1.2014.165.166 · sg (Art. 35 Abs. 1 StG)
Taxation of Liechtenstein Social Security Pension and Undocumented Charitable Donations
This article is cited as the explicit basis for taxing the Liechtenstein IV-pension income, which was maintained in the final order dismissing the appeal.