661.11
STGLI
CH-BE
CH-BE
Art. 43 Steuergesetz (StG) - Kapitalabfindungen für wiederkehrende Leistungen
Einkommens- und Vermögenssteuern der natürlichen Personen - Einkommenssteuer - Tarife
Art. 43 Steuergesetz (StG) · Kapitalabfindungen für wiederkehrende Leistungen
Gehören zu den Einkünften Kapitalabfindungen für wiederkehrende Leistungen, insbesondere Lidlöhne und Kapitalleistungen aus einem Dienstverhältnis, so wird die Einkommenssteuer unter Berücksichtigung der übrigen Einkünfte und der zulässigen Abzüge zu dem Steuersatz berechnet, der sich ergäbe, wenn an Stelle der einmaligen Leistung eine entsprechende jährliche Leistung ausgerichtet würde.
Gerichtsentscheide zu dieser Bestimmung (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).