642.11
DBGLIFD
CH
CH
Art. 37 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Kapitalabfindungen für wiederkehrende Leistungen
DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Zweiter Titel: Einkommenssteuer; 5. Kapitel: Steuerberechnung
Art. 37 DBG · Kapitalabfindungen für wiederkehrende Leistungen
Gehören zu den Einkünften Kapitalabfindungen für wiederkehrende Leistungen, so wird die Einkommenssteuer unter Berücksichtigung der übrigen Einkünfte und der zulässigen Abzüge zu dem Steuersatz berechnet, der sich ergäbe, wenn anstelle der einmaligen Leistung eine entsprechende jährliche Leistung ausgerichtet würde.
Gerichtsentscheide zu dieser Bestimmung (74)
SB.2004.00048 · zh (Art. 37 DBG)
Taxation of Zero-Bond Redemption Payment as Capital Return
This article was mentioned to clarify that its interpretation should not be identical to § 36 StG due to different historical origins.
SGSTA.2002.45 · so (Art. 37 DBG)
Taxation of Lump-Sum Redemption from Private Life Annuity Policy (Säule 3b)
Mandates that taxation for the direct federal tax must occur at the annuity rate.
3.RV.2024.32 · ag (Art. 37 DBG)
Pension Fund Surplus Taxed as Capital Withdrawal
Used to determine that the lump-sum payout of excess participation is subject to the privileged 'rental rate' taxation for recurring benefits.
604 2024 94 · fr (Art. 37 LIFD)
Disability Insurance Retroactive Payment Taxation Period
Cited as the provision determining how retroactively paid capital sums replacing periodic payments should be taxed (used in the reasoning supporting the rejection of the appeal).
FI.2024.0150 · vd (art. 37 LIFD)
Taxation of Retroactive Lump-Sum Disability Payment Reimbursed to Social Assistance Office
Cited in the reasoning section regarding the special system for taxing capital payments replacing periodic benefits (though concluded as not applicable in the merits).
PVG 2024 8 · gr (Art. 37 DBG)
Tax Treatment of Lump-Sum Disability Insurance Settlement
Cited by the tax administration in the background facts as the basis for taxation at a reduced rate, and discussed in the reasoning as the applicable provision for capital settlements replacing periodic payments.
100 2024 76 · be (Art. 37 DBG)
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).
A/4192/2023 · ge (Art. 37 LIFD)
Taxpayer Appeal Regarding Taxation of Retirement Indemnities and Bonus
Cited in the reasoning as the basis for the 'annuity rate' taxation sought by the appellants for income replacing periodic payments, which the court ultimately rejected.
CDP.2023.268 · ne (Art. 37 LIFD)
Pension Lump-Sum Taxation in Year of Receipt Upheld
This article, regarding the taxation of lump-sum payments replacing periodic benefits, was cited in the reasoning preceding the final orders to establish the legal basis for taxation methodology, although the final order itself does not explicitly cite it for the rejection of the appeal.
100 2022 350 · be (Art. 37 DBG)
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.
A 2023 39 · gr (Art. 37 DBG)
Insurance Payout as Ordinary Income Versus Pension Provision Capital Benefit
The appeal was dismissed because the insurance settlement was classified as a capital compensation for recurring benefits under this article.
A 2023 36 · gr (Art. 37 DBG)
Tax Treatment of Contractual Bonus Payment Deferred Voluntarily
The court upheld the tax assessment by implicitly confirming that the conditions for applying the preferential tax rate under this article were not met, as the delayed payment was attributable to the appellant's conduct.
3.RV.2022.133 · ag (Art. 37 DBG)
Taxpayer Appeals Disability Insurance and Pension Fund Taxation
Applied in conjunction with cantonal law to determine the tax rate for capital gains from recurrent benefits.
I.1.2021.183.184 · sg (Art. 37 DBG)
Tax Assessment of Retroactive Disability Payments
This article, concerning the taxation of lump-sum payments for recurring benefits under the Direct Federal Tax, was analogously applied to uphold the decision regarding the federal tax.
I.1.2021.183.184 · sg (Art. 37 DBG)
Taxation of Lump-Sum Retroactive Pension Payments
This article concerning the taxation of lump-sum payments for recurring benefits was applied analogously to reject the appeal regarding the Direct Federal Tax.