640.100 LTStGLF

CH-TI

Art. 16 LT Legge tributaria (LT)

LT

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Art. 16 LT

1 Sono imponibili tutti i proventi di un’attività dipendente, retta dal diritto privato o pubblico, compresi i proventi accessori, quali indennità per prestazioni straordinarie, provvigioni, assegni, premi di anzianità, gratificazioni, mance, tantièmes, vantaggi valutabili in denaro risultanti da partecipazioni di collaboratore e altri vantaggi valutabili in denaro. [29]

2 Le liquidazioni in capitale provenienti da istituzioni previdenziali in rapporto con l’attività dipendente come anche analoghi versamenti in capitale del datore di lavoro sono imponibili secondo le disposizioni dell’articolo 38.

3 Le spese di formazione e formazione continua professionali sostenute dal datore di lavoro, comprese le spese di riqualificazione, non costituiscono in nessun caso vantaggi valutabili in denaro ai sensi del capoverso 1. [30]

[29] Cpv. modificato dalla L 18.12.2012; in vigore dal 1.1.2013 - BU 2013, 80.

[30] Cpv. modificato dalla L 6.11.2017; in vigore dal 1.1.2018 - BU 2017, 486; precedente modifica: BU 2015, 505.

← Art. 15 LT Legge tributaria (LT) Art. 16a LT →

Decisioni giudiziarie che applicano questa disposizione (11)

80.2020.35 · ti (art. 16 cpv. 1 LT)

Tax Appeal Regarding Valuation of Employee Share Purchase Benefit

The decision was annulled and sent back to the lower court to issue a new reasoned decision concerning the taxable benefit under this provision.

80.2018.285 · ti (Art. 16 cpv. 1 LT)

Taxpayer Challenge to "Other Income" Assessment Due to Lack of Justification

Cited in the reasoning (section 4.2) regarding taxable income from employment, but not explicitly in the final orders.

42.2017.26 · ti (Art. 16 LT)

Social Assistance Benefits Calculation and Child Allowances

Cited as the basis for including salary and basic family allowances as taxable income, thus relevant for computable income under Laps.

80.2009.66 · ti (Art. 16 cpv. 1 LT)

Taxpayer Appeal of Income Assessment Involving Employer Reimbursements and Remand for Fact-Finding

Mentioned in the reasoning regarding taxable income from employment, but not explicitly cited in the dispositive orders (1-4).

80.2007.177 · ti (art. 16 cpv. 1 LT)

Taxpayer Appeal Against Disallowed Fixed Expense Reimbursement and Company Car Benefit

Cited in the reasoning section to define taxable income from employment.

36.2007.172 · ti (art. 16 LT)

Appeal on Mandatory Health Insurance Subsidy Based on Imputed Rental Income Reduction

Mentioned as the basis the State Council intended to follow when modifying art. 67 lit. m Reg. LCAMal, concerning income from dependent activity.

39.2003.18 · ti (Art. 16 LT)

Appeal Regarding Reduced Family Supplement Allowance and Denial of Past Supplement

Cited in relation to Art. 6 Laps concerning taxable income, specifically for computing the wife's earned income for October 2003.

80.2019.41 · ti (art. 16 cpv. 1 LT)

Taxability of Swiss National Science Foundation Grant

Cited in the reasoning relating to the taxability of family allowances which were added to the taxable income.

80.2020.35 · ti (art. 16 cpv. 1 LT)

Taxation of Share Acquisition Benefit: Minority Discount Application

Cited in the dispositive (point 1) as the legal basis for the income tax (IC/IFD) decision being annulled and returned for re-decision, relating to income from employment.

80.2021.124 · ti (Art. 16 cpv. 1 LT)

Taxpayer Share Purchase Price vs. Tax Authority's FMV Assessment

This article defines income from dependent employment under cantonal/communal law, which was the basis for the tax assessment being challenged and subsequently reduced.

80.2022.246 · ti (art. 16 LT)

Resident Taxpayer vs. Swiss Tax Authority on Worldwide Income Taxation

Cited in the reasoning section (2.1) as the Cantonal Law equivalent for income tax applicability.