661
WPEGLTEO
CH
CH
Art. 13 Bundesgesetz vom 12. Juni 1959 über die Wehrpflichtersatzabgabe (WPEG) - Ansatz
WPEG; Dritter Abschnitt: Berechnung der Ersatzabgabe
Art. 13 WPEG · Ansatz
Die Ersatzabgabe beträgt 3 Franken je 100 Franken des taxpflichtigen Einkommens, mindestens aber 400 Franken.
Für ersatzpflichtige Behinderte, die nach Artikel 4 Absatz 1 Buchstabe a nicht von der Ersatzpflicht befreit sind, wird die Ersatzabgabe um die Hälfte herabgesetzt.
Gerichtsentscheide zu dieser Bestimmung (6)
VB.2023.00751 · zh (Art./§ 13 Abs. I WPEG)
Appeal Regarding Defense Tax Waiver for Social Assistance Recipient
This provision of the Military Service and Civil Protection Exemption Act (or related regulation) is cited in the discussion regarding the levy.
A/3270/2023 · ge (art. 13 al. 1 LTEO)
Military Service Exemption Tax Liability for Naturalized Citizen Post-Law Change
Cited regarding the tax rate applied (3%).
VB.2023.00113 · zh (Art./§ 13 Abs. I WPEG)
Tax Remission for Incarcerated Individual's Military Service Substitute Tax
This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.
FI.2014.0137 · vd (art. 13 al. 1 LTEO)
Minimum Exemption Tax on Unfit, Low-Income Individual Upheld
This article defines the minimum tax amount, which the court confirmed is mandatory and cannot be challenged based on income.
VPB 2007.2849 (Art. 13 al. 1 LTEO)
Civil Service and Exemption Tax Law Amendments
This provision establishes the increase of the minimum exemption tax to 400 francs.
FI.2003.0074 · vd (art. 13 al. 1 LTEO)
Exemption Tax Liability for Unauthorized Departure and Failure to Report
This article was cited in the reasoning to confirm the minimum tax amount, although not directly in the final order, its principle is inherent in the confirmation of the tax assessment.