642.11
DBGLIFD
CH
CH
Art. 23 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG)
DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Zweiter Titel: Einkommenssteuer; 1. Kapitel: Steuerbare Einkünfte
Art. 23 DBG
Steuerbar sind auch: a. alle anderen Einkünfte, die an die Stelle des Einkommens aus Erwerbstätigkeit treten; b. einmalige oder wiederkehrende Zahlungen bei Tod sowie für bleibende körperliche oder gesundheitliche Nachteile; c. Entschädigungen für die Aufgabe oder Nichtausübung einer Tätigkeit; d. Entschädigungen für die Nichtausübung eines Rechtes; e. ... f. Unterhaltsbeiträge, die ein Steuerpflichtiger bei Scheidung, gerichtlicher oder tatsächlicher Trennung für sich erhält, sowie Unterhaltsbeiträge, die ein Elternteil für die unter seiner elterlichen Sorge stehenden Kinder erhält.
Gerichtsentscheide zu dieser Bestimmung (100)
SGSTA.2001.80 · so (Art. 23 Bst. d DBG)
Estate Loan Repayment Discount Taxability
The court determined that the discount did not constitute taxable income under this provision, leading to the withdrawal of the federal appeal.
B.2024.189.B.2024.1 · sg (Art. 23 lit. d DBG)
Taxability of Compensation for Waiver of Liability Claims by Professional Athlete
The primary ground for affirming the taxation is that the payment qualified as compensation for refraining from exercising a right, as cited in the final orders.
101 2024 11 · fr (art. 23 let. f LIFD)
Modification of Provisional Divorce Support Measures Based on Disability Pension Income
Article defining deductible expenses, relevant as maintenance payments are deductible from the husband's income.
80.2024.41 · ti (Art. 23 lett. f LIFD)
Taxpayer Appeal Regarding Disallowed Child Support Deduction Due to Foreign Agreement Non-Ratification
Cited in the reasoning section (2.3) regarding the taxability of alimony received by the parent, informing the context for the decision.
SB.2024.00127 · zh (Art. 23 lit. f DBG)
Tax Deductibility of Divorce Legal Fees
This provision is cited in the list of legal norms that form the basis of the court's reasoning, which ultimately leads to the decision in the dispositive section.
PVG 2024 8 · gr (Art. 23 lit. b DBG)
Tax Treatment of Lump-Sum Disability Insurance Settlement
Applied to qualify the payment (disability pension) as recurring income from pure risk insurance, subject to 100% taxation.
80.2023.58 · ti (art. 23 lett. e LIFD)
Tax Assessment Appeal Regarding Marital Separation and Income Exclusion
Cited in the reasoning concerning the general tax exemption of performance in fulfillment of family law obligations while the marital community exists.
80.2023.58 · ti (art. 23 lett. f LIFD)
Tax Assessment Appeal Regarding Marital Separation and Income Exclusion
Cited in the reasoning regarding the taxability of alimony received during separation, which underpins the decision regarding the income assessment for 2018.
101 2023 302 · fr (art. 23 let. f et 33 al. 1 let. c de la loi [...] (LIFD))
Appeal on Provisional Measures in Divorce: Marital Home and Child Support Calculation
Cited in the reasoning concerning the deductibility and taxability of child maintenance payments.
ZK1 2022 184 · gr (Art. 23 lit. f DBG)
Spousal Protection, Property Allocation, and Support Recalculation Appeal
This provision is related to the discussion on the taxability of support payments received in the context of the tax calculation (E. 13.4.2), which influences the final calculation of support amounts.
3.RV.2022.10 · ag (Art. 23 lit. f DBG)
Taxpayer Appeals Child Support and Educational Expense Deductions
Used to determine the taxability of maintenance payments.
DB.2023.69 · zh (Art. 23 lit. f DBG)
School Fees as Taxable Child Support Income in Divorce Dispute
Used to determine the taxability of received maintenance payments.
SB.2023.00044 · zh (Art. 23 lit. f DBG)
Tax Deductibility of Excess Child Support Payments and Inflation Adjustment
This provision is cited as a basis for the partial acceptance of the appeal regarding tax deductions.
CDP.2022.134 · ne (Art. 23 let. e LIFD)
Taxation of Lottery Annuity Under New Gambling Law
Cited in reasoning to highlight that the previous provision taxing lottery gains was expressly repealed.
80.2022.146 · ti (Art. 23 lett. f LIFD)
Taxpayer Appeal Regarding Taxability of Inter-Separation Account Withdrawals as Spousal Support
This provision defines alimony received during separation as taxable income, which is the basis for upholding the tax assessment.