811.1 STG

CH-SG

Art. 52 Legge tributaria (StG) - 3. Indennità in capitale con carattere previdenziale

SECONDA PARTE: IMPOSTE STATALI - Primo Capitolo: Imposte sul Reddito e sul Patrimonio - II. Imposta sul Reddito

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Art. 52 LCP · 3. Indennità in capitale con carattere previdenziale

1. Le prestazioni in capitale ai sensi dell'art. 35 di questo decreto, le indennità in capitale analoghe del datore di lavoro, nonché i pagamenti in caso di decesso e per danni fisici o di salute permanenti ai sensi dell'art. 36 lett. b di questo decreto, sono tassati separatamente. Essi sono soggetti a un'imposta annuale completa.

2. L'imposta semplice ammonta al 2,0 percento per i coniugi soggetti a tassazione congiunta e al 2,2 percento per gli altri soggetti d'imposta.

3. L'aliquota d’imposta per i coniugi secondo il paragrafo 2 di questa disposizione viene applicata anche ai soggetti d'imposta vedovi, separati, divorziati e celibi/nubili che vivono con bambini o persone bisognose di supporto e che provvedono principalmente al loro sostentamento.

4. Non sono concessi deduzioni generali e deduzioni sociali.

5. Il diritto all'imposta annuale sorge nel momento in cui il beneficio viene percepito.

← Art. 51 StG - 2. Indennizzi in capitale per prestazioni periodiche Legge tributaria (StG) Art. 52bis StG →

Decisioni giudiziarie che applicano questa disposizione (8)

I.1.2015.127 · sg (Art. 52 StG)

Taxation of Improper Retirement Fund Withdrawals Due to Misrepresentation of Employment Status

Cited in the reasoning regarding privileged taxation for lump-sum payments from pension benefits, although ultimately the privileged taxation under this article was rejected in the final order.

I.1.2015.127 · sg (Art. 52 StG)

Tax Authority Recalculation of Illegally Withdrawn Pension Funds

Determined not to be applicable because the withdrawal was not a valid privileged capital withdrawal.

I.1.2014.114.115 · sg (Art. 52 StG)

Taxation of Lump-Sum Retirement Payouts Subject to Post-Receipt Transfer in Divorce

This provision (along with Art. 35 StG) is cited in the heading and relates to the separate taxation of capital payments, which forms the core subject matter of the dispute.

I.1.2014.114.115 · sg (Art. 52 StG)

Taxation of Lump-Sum Pension Withdrawal After Divorce Obligation

Cited in the preamble as a relevant provision, but its application is primarily explained in the reasoning regarding separate taxation of capital benefits.

B.2012.268 · sg (Art. 52 Abs. 1 StG)

Tax Treatment of Employer Pension Contribution Upon Early Withdrawal Violating Blocking Period

This article is the basis for the ruling that the capital payment from the employer must be taxed separately and at a privileged rate, as it was found to have a pension character.

B.2012.268 · sg (Art. 52 Abs. 1 StG)

Employer Early Retirement Pension Lump Sum Taxability Despite Premature Withdrawal

This provision is the basis for the conclusion that the employer's capital payment must be taxed separately and favorably.

B.2012.198 · sg (Art. 52 Abs. 1 StG)

Taxation of Debt Forgiveness to Nearly Retired Employee

The core issue was whether the debt forgiveness qualified as a provision eligible for separate taxation under this article, which the court ultimately denied.

B.2012.198 · sg (Art. 52 Abs. 1 StG)

Tax Treatment of Post-Retirement Debt Forgiveness

The appeal was dismissed because the Schulderlass (debt forgiveness) was denied the character of a provision for benefits under this article.