640.100
LTStGLF
CH-TI
CH-TI
Art. 6 LT Legge tributaria (LT)
LT
Art. 6 LT
1 Le persone fisiche parzialmente assoggettate all’imposta sul reddito e sulla sostanza nel Cantone devono l’imposta sugli elementi imponibili nel Cantone all’aliquota corrispondente alla totalità dei loro redditi e della sostanza.
2 Nelle relazioni internazionali è tuttavia applicata almeno l’aliquota corrispondente al reddito conseguito nel Cantone e alla sostanza ivi posta.
Decisioni giudiziarie che applicano questa disposizione (14)
80.2023.81 · ti (art. 6 cpv. 1 LT)
Taxpayer Appeal Regarding Foreign Real Estate Valuation and Imputed Income
Used to establish the principle of taxation at the rate corresponding to the total income/assets (progression reserve) for property located outside the Canton.
80.2021.33 · ti (art. 6 cpv. 1 LT)
Swiss Tax Rate Calculation for Exempt Foreign Severance Pay
Used as part of the legal basis (along with Art. 7 cpv. 1 LIFD and Art. 24 par. 3 CDI-I) for rejecting the appeal regarding the calculation of the tax rate using foreign income.
80.2019.241 · ti (art. 6 cpv. 1 LT e 7 cpv.1 LIFD)
Taxpayer Residency Estimation Annulled for Lack of Formal Warning
These articles govern the taxation based on worldwide income/assets for partially subject taxpayers, which was central to the discussion on the progression of the tax rate.
80.2016.80 · ti (art. 6 LT)
Taxpayer Appeal Regarding Inclusion of Non-Resident Spouse's Worldwide Income for Tax Rate Calculation
This article, establishing the basis for partial taxation using the full income/wealth rate, was cited in the reasoning leading to the rejection of the appeal, which upheld the tax assessment based on aggregate income/wealth.
80.2011.155 · ti (art. 6 cpv. 1 LT)
Taxpayer Pension Taxation Under Switzerland-Germany DTA Progression Method
Cited in conjunction with the CDI rules regarding the application of the rate based on total income (progression rule) for cantonal tax purposes.
80.2012.41 · ti (art. 6 cpv. 1 LT)
Taxpayer Appeal Against Inclusion of Foreign Income/Assets for Progression Principle Upheld
This cantonal law article corresponds to Art. 7 cpv. 1 LIFD, confirming the basis for applying the progressive tax rate based on total income/wealth.
80.2008.66 · ti (art. 6 cpv. 1 LT)
Taxpayer Challenge to Foreign Income Inclusion for Rate Determination Upheld
Cited in the reasoning (though not the primary basis for the dispositive's ruling on the main point, which relies on the CDI) as the cantonal equivalent provision supporting the progressive rate based on total income.
80.2009.76 · ti (art. 6 cpv. 1 LT)
Taxpayer Appeal Regarding Imputed Income for Rate Calculation Based on Foreign Activities
The court confirmed the principle of considering foreign income solely for determining the tax rate for income normally taxable in Switzerland.
39.2007.3 · ti (Art. 6 cpv. 1 lett. a e 22 lett. a LT)
Repayment of Family First-Child Allowances Upon Increased Household Income
Cited in conjunction with Art. 38 cpv. 3 LAF to support the argument that substitute income for gainful activity must be counted in the calculation of the family allowance.
39.2003.18 · ti (Art. 6 cpv. 1 lett. a LT)
Appeal Regarding Reduced Family Supplement Allowance and Denial of Past Supplement
Cited regarding the inclusion of income from dependent activity in computable income under Laps.
80.2009.118 · ti (art. 6 LT)
Swiss Tax Rate Determination: Gross Foreign Income Inclusion Confirmed
Cited in the reasoning to state the analogous principle in direct federal tax matters regarding partially subject taxpayers calculating the rate based on worldwide income.
80.2009.118 · ti (art. 6 cpv. 1 LT)
Swiss Tax Rate Determination: Gross Foreign Income Inclusion Confirmed
Cited, together with Art. 7 cpv. 1 LIFD, as the legal basis for the general rule on taxing foreign income for rate determination purposes when an exemption applies.
80.2011.92 · ti (art. 6 cpv. 1 LT)
Swimming Instructor v. Tax Authority: Foreign Income Assessment and Charitable Deduction Disallowance
Cited in the reasoning section (2.1) regarding the principle applied to the determination of the tax rate based on foreign income, although the main decision is the dismissal of the appeal.
80.2021.33 · ti (art. 6 cpv. 1 LT)
Swiss Resident Taxpayer vs. Swiss Tax Authority: Worldwide Income Principle and Foreign Severance Payment Taxation
Cited in the final order (point 2) as the cantonal legal basis for considering foreign income solely for the purpose of determining the tax rate (progression clause).