836.21
FAMZVOAFAMOAFAMI
CH
Art. 17 Verordnung vom 31. Oktober 2007 über die Familienzulagen (FamZV) - Bemessung des Einkommens der Nichterwerbstätigen
FamZV
Art. 17 FamZV · Bemessung des Einkommens der Nichterwerbstätigen
Für die Bemessung des Einkommens der Nichterwerbstätigen ist das steuerbare Einkommen nach dem Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer massgebend.
Gerichtsentscheide zu dieser Bestimmung (6)
605 2019 231 · fr (art. 17 OAFam)
Family Allowances for Incapacitated Parent: Self-Employed vs. Non-Employed Status
Cited in the reasoning regarding the income determination for persons without gainful employment.
FZG.2014.1 · sg (Art. 17 FamZV)
Family Allowance Fund's Obligation to Independently Assess Income When Tax Assessment is Erroneous
This provision specifies that the taxable income according to the Federal Direct Tax Act serves as the basis for calculating the income of non-employed persons, which was essential for the final determination.
39.2012.7 · ti (Art. 17 OAFami)
Entitlement to Non-Gainfully Employed Person Family Allowances Upon Mid-Year Employment Cessation
This Ordinance article regarding the determination of income for persons without gainful employment was cited in the reasoning.
39.2011.7 · ti (Art. 17 OAFami)
Spousal Income Inclusion for Family Allowance Threshold
This article, cited in conjunction with Art. 19 para. 2 LAFam, specifies that the taxable income according to the Federal Direct Tax Law is decisive for determining the income of non-gainfully employed persons.
39.2010.20 · ti (art. 17 OAFami)
Spouse's Income Disqualifies Family Allowance Claim
Cited in reasoning regarding determining taxable income for persons without gainful activity.
39.2011.7 · ti (Art. 17 OAFami)
Claimant Denied Family Allowances Due to Spouse's Foreign Income Exceeding Threshold
Cited in conjunction with Art. 19 para. 2 LAFam regarding the determination of taxable income.