642.11
LI
CH-VD
CH-VD
Art. 20 LOI sur les impôts directs cantonaux (LI) - Principe [ 26, 30, 33 ]
Partie II, Titre II, Chapitre I, Section II
Art. 20 LI · Principe [ 26, 30, 33 ]
1. Sont imposables tous les revenus provenant d'une activité exercée dans le cadre de rapports de travail, qu'elle soit régie par le droit privé ou par le droit public, y compris les revenus accessoires, tels que les indemnités pour prestations spéciales, les commissions, les allocations, les primes pour ancienneté de service, les gratifications, les pourboires, les tantièmes, les avantages appréciables en argent dérivant de participations de collaborateur et les autres avantages appréciables en argent.
1bis. Quel que soit leur montant, les frais de formation et de formation continue à des fins professionnelles assumés par l'employeur, frais de reconversion compris, ne constituent pas des avantages appréciables en argent au sens de l'alinéa 1.
2. Les versements de capitaux provenant d'une institution de prévoyance en relation avec une activité dépendante et les versements de capitaux analogues versés par l'employeur sont imposables d'après les dispositions de l'article 49.
Décisions judiciaires appliquant cette disposition (66)
FI.2024.0058 · vd (art. 20 al. 1 let. a LIFD)
Taxpayers Appeal Tax Reassessment on Former Pension Funds Used for Foreign Investments
Cited as the basis for taxing the interest generated by the fortune (movable assets income).
FI.2022.0067 · vd (art. 20 al. 1 LI)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning regarding the types of taxable income from employment.
FI.2022.0051 · vd (Art. 20 al. 1 let. c LIFD)
Taxpayer Appeal Regarding Reassessment Based on Simulated Loan Finding
This provision defines taxable income from movable capital, including other appreciable benefits, which was the basis for confirming the tax reassessments in the final orders.
FI.2022.0054 · vd (art. 20 al. 1 let. c LIFD)
Tax Assessment Challenge: Hidden Profit Distribution via Loan to Spouse
Cited again in the reasoning as the legal basis for imputing appreciable income from security rights to the taxpayer.
FI.2022.0054 · vd (art. 20 al. 1 let. c LIFD)
Tax Assessment Challenge: Hidden Profit Distribution via Loan to Spouse
Cited in the reasoning as the legal basis for taxing income from security rights (distributions of hidden profits).
FI.2022.0016 · vd (art. 20 al. 1 LI)
Taxpayer Appeal Regarding Employee Stock Option Taxation Timing
Cited in the reasoning on harmonized law, supporting the uniform approach for confirming the decision.
FI.2019.0184 · vd (art. 20 al. 1 let. c LIFD)
Taxpayers v. Tax Authority: Deemed Distribution of Private Vehicle Expenses (2006 Fiscal Period)
The decision modifies the taxation based on the concept of advantage appreciated in money derived from participation, defined by this article.
FI.2019.0113 · vd (Art. 20 al. 1 LI)
Taxpayer v. Commissioner: Denial of Football Agency Loss Deductions Upheld
Cited as having content identical to LIFD regarding taxable income from independent activity for cantonal tax.
FI.2018.0256 · vd (Art. 20 al. 1 let. c LIFD)
Shareholder Liability for Hidden Profit Distributions in Tax Evasion Case
This provision establishes the taxability of income from movable assets, including appreciable advantages in money from participations, which is the core issue regarding the tax adjustments.
FI.2018.0287 · vd (Art. 20 al. 2 LI)
Taxation of Severance and Vacation Indemnity Payments
This provision, concerning capital payments analogous to pension scheme payments, was used in the analysis leading to the annulment of the taxation of the CHF 237,000 indemnity.
FI.2018.0016 · vd (Art. 20 al. 1 LI)
Taxpayer Income Underreporting and Evasion Penalties Appeal
Cited as the basis for determining that the income from the exercise of employee options is taxable as income from gainful employment.
FI.2017.0047 · vd (Art. 20 al. 1 lettre c LIFD)
Tax Reassessments Upheld Following Abusive Corporate Restructuring
The taxable income for the appellant, in his capacity as a shareholder, is confirmed up to the amount of his participation in the share capital, based on the theory of tax evasion.
FI.2017.0048 · vd (Art. 20 al. 1 let. c LIFD)
Tax Evasion Reassessment and Shareholder Distribution Following Corporate Loss Offset Invalidation
Cited in the reasoning leading to the partial admission of the appeal concerning the imposition of profits used to reconstitute the share capital as deemed distribution of fortune yield.
FI.2015.0054 · vd (art. 20 et 21 LI)
Taxpayer Bankruptcy and Carryforward of Business Losses
Cited in the reasoning regarding taxable income from dependent and independent professional activity under cantonal law, though not explicitly cited in the final operative orders I-IV.
FI.2013.0109 · vd (art. 20 al. 1 let. a LIFD)
Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation
Cited in the reasoning section to confirm the nature of the unearned income as interest, but not included in the dispositive orders (I-IV).