811.1
STG
CH-SG
CH-SG
Art. 51 Legge tributaria (StG) - 2. Indennizzi in capitale per prestazioni periodiche
SECONDA PARTE: IMPOSTE STATALI - Primo Capitolo: Imposte sul Reddito e sul Patrimonio - II. Imposta sul Reddito
Art. 51 StG - 2. Indennizzi in capitale per prestazioni periodiche · 2. Indennizzi in capitale per prestazioni periodiche
1. Appartenere ai redditi le capitalizzazioni per prestazioni periodiche, l'imposta è calcolata tenendo conto degli altri redditi al tasso che risulterebbe se, invece della prestazione unica, fosse erogata una prestazione annuale corrispondente.
Decisioni giudiziarie che applicano questa disposizione (7)
I.1.2021.183.184 · sg (Art. 51 StG)
Tax Assessment of Retroactive Disability Payments
This article on the taxation of lump-sum payments (Kapitalabfindungen) served as the basis for the court's decision regarding the cantonal and communal taxes.
I.1.2021.183.184 · sg (Art. 51 StG)
Taxation of Lump-Sum Retroactive Pension Payments
This article concerning the taxation of lump-sum payments for recurring benefits was central to the court's reasoning in upholding the tax assessment for Cantonal and Communal Taxes.
I.1.2020.197.und.198 · sg (Art. 51 StG)
Taxation of Foreign Life Insurance Annuities vs. Disability Income Replacement
This provision was applied to calculate the tax rate reduction for the pension back-payment.
I.1.2016.50.51 · sg (Art. 51 StG)
Liechtenstein Resident Lump-Sum Wage Settlement Tax Calculation
Cited in order 1 as the legal basis for the revised calculation method of the withholding tax on the lump sum payment.
I.1.2016.50.51 · sg (Art. 51 StG)
Taxation of Wrongful Dismissal Settlement as Wage Income
Cited in order 1 as the basis for the method of calculating the withholding tax on the back payment of wages.
I.1.2012.100 · sg (Art. 51 StG)
Appeal Regarding 2009 Federal Tax Assessment: Insurance Compensation Interest and Business Vehicle Private Use
This article relates to the deduction of business expenses, which is implicitly connected to the ruling on the private share of vehicle costs.
I.1.2012.100 · sg (Art. 51 StG)
Tax Treatment of Retroactive Insurance Benefits and Business Vehicle Private Use
This provision is mentioned in the heading as part of the legal basis but is not explicitly cited in the numbered dispositive orders (1-4).