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ORCO
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CH
Art. 516 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Zweite Abteilung: Die einzelnen Vertragsverhältnisse; Zweiundzwanzigster Titel: Der Leibrentenvertrag und die Verpfründung; A. Leibrentenvertrag; I. Inhalt
Art. 516 OR
Die Leibrente kann auf die Lebenszeit des Rentengläubigers, des Rentenschuldners oder eines Dritten gestellt werden.
In Ermangelung einer bestimmten Verabredung wird angenommen, sie sei auf die Lebenszeit des Rentengläubigers versprochen.
Eine auf die Lebenszeit des Rentenschuldners oder eines Dritten gestellte Leibrente geht, sofern nicht etwas anderes verabredet ist, auf die Erben des Rentengläubigers über.
Gerichtsentscheide zu dieser Bestimmung (12)
SR.2022.00019 · zh (Art. 516 Abs. I OR)
Spouses v. Tax Authority: Taxation of German Professional Pension Fund Income
This article of the Code of Obligations is cited, likely in relation to the contractual nature or structure of the pension scheme.
C/6764/2016 · ge (Art. 516 al. 1 CO)
Cohabitation Agreement Debt Enforcement and Revocation of Gift Appeal
Cited in the reasoning when defining the life annuity contract, which combines with the promise to donate.
2016.03.11.stger.2 · bl (Art. 516 Abs. 1 OR)
Taxpayer Not Entitled to Annuity Deduction for Property Purchase Payments
Defines that a life annuity can be based on the lifetime of the annuitant, the obligor, or a third party.
SB.2011.00140 · zh (Art. 516 Abs. 1 OR)
Taxability of Foundation Payments: Life Annuity vs. Fully Taxable
Cited to define the term annuity payment.
SB.2011.00141 · zh (Art. 516 Abs. 1 OR)
Annuity Taxation: Taxpayer Burden of Proof
Cited in the context of defining annuity contracts, relevant to determining the tax implications.
SB.2010.00087 · zh (Art. 516 OR)
Tax Deduction for Life Annuity Payments from Estate Transfer
Cited in the reasoning to define a life annuity, which was deemed applicable to the payments in dispute.
A/3687/2008 · ge (art. 516 et ss CO)
Bankrupt's Challenge to Income Seizure Barred by Untimely Filing; Payments Deemed Bankruptcy Estate Asset
This article regarding life annuities was cited in the reasoning supporting the rejection of the claim, stating the monthly payments could not be assimilated to a life annuity.
C1 04 185 · vs (art. 516 ss CO)
Life Annuity as Act Between the Living vs. Disposition Upon Death
Cited as the legal framework governing annuity contracts, which the court found applicable to the agreement reached.
SB.2010.00087 · zh (Art. 516 OR)
Inheritance Contract Waiver Deduction Classification
This article defining an annuity (Leibrente) is cited in the context of determining the nature of the payments in question, which is central to the decision.
SB.2011.00140 · zh (Art. 516 Abs. 1 OR)
State and Communal Taxes 2007: Taxability of Annuity Payments from Foreign Foundations
Cited to define what constitutes an annuity (Leibrente) for qualification purposes.
SB.2011.00141 · zh (Art. 516 Abs. 1 OR)
Taxability of Annuity Payment Under Federal Law
This provision regarding life annuities was cited in the context of the background legal norms, but the dispositive section is missing to confirm its direct application in the final orders.
SB.2019.00120 · zh (Art. 516 Abs. I OR)
Taxability of Annuity Payments Under Statutory Rules
Cited to classify the insurance contract as an annuity contract, which underlies the tax assessment.