811.1 STG

CH-SG

Art. 51 Steuergesetz (StG) - 2. Kapitalabfindungen für wiederkehrende Leistungen

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

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Art. 51 StG · 2. Kapitalabfindungen für wiederkehrende Leistungen

1. Gehören zu den Einkünften Kapitalabfindungen für wiederkehrende Leistungen, wird die Steuer unter Berücksichtigung der übrigen Einkünfte zu dem Satz berechnet, der sich ergäbe, wenn anstelle der einmaligen Leistung eine entsprechende jährliche Leistung ausgerichtet würde.

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Gerichtsentscheide zu dieser Bestimmung (7)

I.1.2021.183.184 · sg (Art. 51 StG)

Tax Assessment of Retroactive Disability Payments

This article on the taxation of lump-sum payments (Kapitalabfindungen) served as the basis for the court's decision regarding the cantonal and communal taxes.

I.1.2021.183.184 · sg (Art. 51 StG)

Taxation of Lump-Sum Retroactive Pension Payments

This article concerning the taxation of lump-sum payments for recurring benefits was central to the court's reasoning in upholding the tax assessment for Cantonal and Communal Taxes.

I.1.2020.197.und.198 · sg (Art. 51 StG)

Taxation of Foreign Life Insurance Annuities vs. Disability Income Replacement

This provision was applied to calculate the tax rate reduction for the pension back-payment.

I.1.2016.50.51 · sg (Art. 51 StG)

Liechtenstein Resident Lump-Sum Wage Settlement Tax Calculation

Cited in order 1 as the legal basis for the revised calculation method of the withholding tax on the lump sum payment.

I.1.2016.50.51 · sg (Art. 51 StG)

Taxation of Wrongful Dismissal Settlement as Wage Income

Cited in order 1 as the basis for the method of calculating the withholding tax on the back payment of wages.

I.1.2012.100 · sg (Art. 51 StG)

Appeal Regarding 2009 Federal Tax Assessment: Insurance Compensation Interest and Business Vehicle Private Use

This article relates to the deduction of business expenses, which is implicitly connected to the ruling on the private share of vehicle costs.

I.1.2012.100 · sg (Art. 51 StG)

Tax Treatment of Retroactive Insurance Benefits and Business Vehicle Private Use

This provision is mentioned in the heading as part of the legal basis but is not explicitly cited in the numbered dispositive orders (1-4).