642.11
LI
CH-VD
CH-VD
Art. 49 LOI sur les impôts directs cantonaux (LI) - Prestations en capital provenant de la prévoyance [ 7, 21, 41, 46 ]
Partie II, Titre II, Chapitre V, Section II
Art. 49 LI · Prestations en capital provenant de la prévoyance [ 7, 21, 41, 46 ]
1. Les prestations en capital selon les articles 20, alinéa 2 et 26, ainsi que les sommes versées à la suite de décès, de dommages corporels permanents ou d'atteinte durable à la santé sont imposées séparément.
2. L'impôt est calculé sur la base de taux représentant le cinquième des taux d'imposition inscrits à l'article 47.
3. Les déductions prévues aux articles 37, alinéa 1, lettre k, 39, 40 et 42 ne sont pas autorisées.
4. Les prestations touchées par les époux vivant en ménage commun s'additionnent pour la détermination du taux d'imposition. Le quotient familial des époux sans enfant (art. 43) leur est applicable.
5. Les règles de l'article 14, alinéa 1 sur la responsabilité sont applicables par analogie.
Décisions judiciaires appliquant cette disposition (11)
FI.2024.0047 · vd (art. 49 LI)
Taxpayer Appeal Regarding Capital Withdrawal Taxation for Independent Activity
The court confirmed the refusal to apply the privileged taxation based on this article because the objective of the lump-sum payment was not respected.
FI.2018.0287 · vd (Art. 49 LI)
Taxation of Severance and Vacation Indemnity Payments
The cantonal counterpart to Art. 38 LIFD was applied for the privileged taxation of the CHF 237,000 indemnity in cantonal/communal tax matters.
FI.2017.0079 · vd (art. 49 al. 1 LI)
Taxpayer Appeal on Annuity Classification and Wealth Tax Assessment
This article was mentioned in the reasoning regarding capital benefits, but it does not appear in the final orders regarding the appeal outcome.
FI.2017.0041 · vd (art. 49 LI)
Taxability of Life Insurance Policy Modification Payment
This provision, cited alongside Art. 27 let. b LI, governs the separate taxation of such income under cantonal law.
FI.2008.0120 · vd (art. 49 LI)
Taxpayer v. Tax Authority: Capital Indemnity Taxation and Reduced Rates
The final orders require the tax authority to recalculate the cantonal and communal tax based on this provision (Art. II and Art. VI in conjunction with recital 6).
FI.2008.0116 · vd (art. 49 LI)
Taxation of Severance Payment as Capital Benefit
The reasoning for the federal direct tax was transposed to cantonal tax, meaning the payment should be taxed favourably under this cantonal provision.
FI.2008.0134 · vd (art. 49 LI)
Severance Payment Pension Gap Favorable Taxation for Early Termination
The appeal was admitted to subject the capital payment to the favorable taxation regime stipulated by this article for cantonal tax.
FI.2000.0014 · vd (art. 49 al. 1 AIFD, 58 al. 1 LIFD et 54 al. 1 LI)
Tax Authority Versus Shareholders: Disallowance of Management Course Expenses as Business Deductions and Reclassification as Hidden Profit Distribution
Cited in the reasoning as the legal basis for determining the net profit of the corporation, which is relevant to confirming the reassessment.
FI.2000.0014 · vd (art. 49 al. 1 lettre b AIFD, 58 al. 1 lettre b LIFD et 54 al. 1 lettre b LI)
Tax Authority Versus Shareholders: Disallowance of Management Course Expenses as Business Deductions and Reclassification as Hidden Profit Distribution
Cited in the reasoning regarding withdrawals from the profit and loss account that are not covered by customary commercial expenses.
FI.2000.0014 · vd (art. 49 al. 1 lettre c AIFD, 58 al. 1 lettre b LIFD et 54 al. 1 lettre c LI)
Tax Authority Versus Shareholders: Disallowance of Management Course Expenses as Business Deductions and Reclassification as Hidden Profit Distribution
Cited in the reasoning regarding the inclusion of unjustified amortization, provisions, or advantages provided to third parties.
FI.1993.0120 · vd (art. 49 al. 1 litt. b LI)
Tax Evasion Penalties Upheld in Part Due to Hidden Distributions, Salary Reassessment Overturned
Cited in the reasoning concerning the tax basis adjustment for amounts drawn by the shareholder/administrator, relevant to the confirmation of tax recalls for the remaining points.