811.1 STG

CH-SG

Art. 36 Steuergesetz (StG) - g) Übrige Einkünfte

ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern - II. Einkommenssteuer

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Art. 36 StG · g) Übrige Einkünfte

1. Steuerbar sind auch

a) alle andern 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 oder Obhut stehenden Kinder erhält.

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Gerichtsentscheide zu dieser Bestimmung (17)

B.2024.189.B.2024.1 · sg (Art. 36 lit. d StG)

Taxability of Compensation for Waiver of Liability Claims by Professional Athlete

The cantonal tax law provision corresponding to the federal law provision (Art. 23 lit. d DBG) was applied to uphold the decision regarding cantonal and municipal taxes.

I.1.2020.197.und.198 · sg (Art. 36 Abs. 1 lit. b StG)

Taxation of German Annuity Payments and Deductibility of Fund Acquisition Fees

Cited as the legal basis for taxing the disability pensions at 100% because they are not considered annuities (Leibrenten).

I.1.2020.197.und.198 · sg (Art. 36 Abs. 1 lit. b StG)

Taxation of Foreign Life Insurance Annuities vs. Disability Income Replacement

This provision was used to determine that the disability pensions (not qualifying as annuities) are taxable at 100%.

B.2018.251.B.2018.2 · sg (Art. 36 lit. a StG)

Tax Authority v. Appellant (Taxable Substitute Income)

This provision was cited in the dispositive reasoning (E. 3) to classify the payments as substitute income following the termination of employment, confirming the tax treatment.

B.2018.251.B.2018.252 · sg (Art. 36 lit. a StG)

Tax Reassessment Upheld: Post-Employment Payments Taxable as Income, Not Gift

This provision was cited in the reasoning section leading up to the final order, confirming the legal basis for taxing payments that replace lost income following the termination of employment.

B.2018.251.B.2018.2 · sg (Art. 36 lit. a StG)

Taxability of Post-Employment Payments Deemed Substitute Income

Cited in the reasoning leading to the final order (point 3) as the relevant tax rule for benefits replacing lost income after the employment relationship has ended.

B.2014.159 · sg (Art. 36 Abs. 1 lit. b StG)

Widow's Pension Tax Rate Upheld

This provision, which classifies recurring death benefits as other income, is cited in the context of determining the taxability of the widow's pension, which the court ultimately maintained was partially attributable to occupational pension (leading to 80% taxation).

B.2014.159 · sg (Art. 36 Abs. 1 lit. b StG)

Widow's Pension Taxation Preferential Rate Confirmation

Although the provision dealing with annuities upon death was discussed in the reasoning (Art. 36 Abs. 1 lit. b StG), the final order did not explicitly cite it as the basis for the dismissal of the appeal.

I.1.2012.113 · sg (Art. 36 lit. f StG)

Taxation of Spousal Maintenance Payments Characterized as Property Settlement Advances

This provision defined the taxable nature of the payments received by the appellant, justifying the dismissal of the appeal.

I.1.2012.113 · sg (Art. 36 lit. f StG)

Tax Treatment of Spousal Payments: Maintenance vs. Property Settlement

This provision defines income taxability of maintenance payments, which was the core issue addressed in the final dismissal of the appeal.

I.1.2011.64 · sg (Art. 36 lit. b StG)

Disability Pension Taxability Classification Dispute

This provision defines the taxability of recurring payments for permanent physical or health impairments, which was the core substantive justification for the rejection of the appeal regarding the annuity treatment.

I.1.2011.64 · sg (Art. 36 lit. b StG)

Disability Pension Taxation and Legality over Good Faith Reliance

Although cited in the title and discussed regarding the taxability of payments for permanent physical/health impairment (point 3b), this provision was not explicitly cited in the final orders 1 or 2.

B.2008.133 · sg (Art. 36 lit. f StG)

Deductibility of Spousal Support and Treatment of Independent Activity Losses

Cited in the reasoning (3.1) explaining the basis for the deduction of maintenance payments.

B.2008.36 · sg (Art. 36 lit. f StG)

Tax Treatment of Property Expenses Between Separated Spouses

This article is cited in the reasoning leading up to the final order, concerning the taxability of alimony payments received, which is a core component of the final income calculation.

B.2008.36 · sg (Art. 36 lit. f StG)

Wife's Direct Property Expense Deductions Versus Reclassification as Spousal Support

The court implicitly relies on the qualification of the spouse's payment as a maintenance allowance (Naturalleistung) based on this article in its final assessment of income.