640.100 LTStGLF

CH-TI

Art. 38 LT Legge tributaria (LT)

LT

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Art. 38 LT

1 Le prestazioni in capitale secondo l’articolo 21 e i versamenti analoghi di cui all’articolo 16 capoverso 2, come anche le somme versate in seguito a decesso, danno corporale permanente o pregiudizio durevole della salute secondo l’articolo 22 lettera b) sono imposte separatamente con un’imposta annua intera.

2 L’imposta è calcolata con l’aliquota che sarebbe applicabile se al posto della prestazione unica fosse versata una prestazione annua corrispondente, ritenuto un’aliquota minima del 2 per cento e un’aliquota massima del 3 per cento. [121]

3 Le deduzioni sociali di cui all’articolo 34 non sono ammesse.

4 … [122]

[121] Cpv. modificato dalla L 12.12.2023; in vigore dal 1.1.2024 - BU 2024, 186; precedente modifica: BU 2001, 8.

[122] Cpv. abrogato dalla L 19.6.2006; in vigore dal 1.1.2006 - BU 2006, 295; precedente modifica: BU 2002, 224.

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Decisioni giudiziarie che applicano questa disposizione (6)

80.2011.161 · ti (Art. 38 LT)

Taxation of Lump-Sum Pension Withdrawal Following Employer Gap Funding

Used in the final order (§ 1, item ii) to subject the capital payment of Fr. 85,000 to the whole-year tax rate.

80.2010.150 · ti (art. 38 LT)

Taxpayer v. Tax Authority: Combination of Pension Payments for Reduced Rate Calculation

This article was used as the basis for calculating the annual tax on the accumulated benefits, subject to reduction based on Art. 306 LT.

80.2002.3 · ti (art. 38 LT)

Taxpayer Recovers Untaxed Pillar 3a Contributions from Prior Year; Denied Recovery for Current Year Excess Contribution

Cited in point 1.2 (context) and in the preamble to costs (Art. 231 LT) which governs costs related to the decision on the merits concerning the tax on capital benefits.

80.1998.112 · ti (art. 38 LT 1976)

Taxpayer v. Tax Authority regarding Taxation of Pension Capital Paid as Annuity

The court annulled the full annual tax imposed under this article because the appeal was upheld.

80.2000.203 · ti (art. 38 LT)

Taxpayer v. Tax Authority: Pillar 3a Pension Transfer Taxability

This article establishes the tax applicable to lump-sum benefits from pensions, which is the subject matter of the dispute that led to the decision.

80.2011.161 · ti (art. 38 LT)

Taxpayer's Lump-Sum Pension Withdrawal After Employer Contribution Taxed as Separate Capital Payment

The capital benefit of CHF 85,000 is subjected to the full annual tax according to this article, as stipulated in order § 2.