631.1
STGLFLT
CH-ZH
CH-ZH
Art. 22 : Steuergesetz (StG)
Art. 22
30 1 Steuerbar sind alle Einkünfte aus der Alters-, Hinterlas- 6. Einkünfte
senen- und Invalidenversicherung, aus Einrichtungen der beruflichen aus Vorsorge
Vorsorge und aus anerkannten Formen der gebundenen Selbstvor-
sorge, mit Einschluss der Kapitalabfindungen und Rückzahlungen von
Einlagen, Prämien und Beiträgen.
2 Als Einkünfte aus der beruflichen Vorsorge gelten insbesondere
Leistungen aus Vorsorgekassen, aus Spar- und Gruppenversicherun-
gen sowie aus Freizügigkeitspolicen.
3 Leibrenten sowie Einkünfte aus Verpfründung sind zu 40 Prozent
steuerbar.
4 Die Einkünfte aus einem mit einer Nutzniessung oder einem
Wohnrecht belasteten Vermögen werden dem Nutzniesser oder Wohn-
rechtsberechtigten zugerechnet.
Gerichtsentscheide zu dieser Bestimmung (18)
SB.2006.00026 · zh (§ 22 StG)
Tax Treatment of Post-Mortem Employment Income and Vacation Pay
This article is cited in the text as a relevant legal norm, though its direct application in the dispositive is not explicitly detailed without the full text of the dispositive orders.
SB.2004.00093 · zh (§ 22 StG)
Tax Treatment of Capital Benefit from Bank Savings Contract Upon Death
The dispositive discusses the taxation of capital benefits according to this provision.
SR.2022.00019 · zh (§ 22 Abs. I StG)
Spouses v. Tax Authority: Taxation of German Professional Pension Fund Income
This article is cited as the basis for taxing income from old-age, survivors', and disability insurance, which is relevant to the required split qualification of the pensions.
SR.2022.00019 · zh (§ 22 Abs. III StG)
Spouses v. Tax Authority: Taxation of German Professional Pension Fund Income
This article is cited as the basis for taxing life annuities at 40%, which was part of the issue being decided upon.
SB.2019.00120 · zh (§ 22 Abs. III StG)
Taxpayer Denied Flat Rate Tax Exemption for Pension Annuity
Cited for the schematic application of provisions concerning annuities in tax law.
2018 · zh (§ 22 Abs. 3 StG)
Taxation of Life Annuity Rent and Surplus Payments
The court implicitly upheld the taxation of the annuity income based on this provision, as the main claim regarding the taxation percentage was rejected.
SB.2011.00140 · zh (§ 22 Abs. 3 StG)
Taxability of Foundation Payments: Life Annuity vs. Fully Taxable
Used to determine that annuity payments are only 40% taxable.
2010 · zh (§ 22 Abs. 3 StG)
Taxpayers Appeal 100% Taxation of German Medical Association Pension
This cantonal counterpart to Art. 22 Abs. 3 DBG was relevant to the decision on state and municipal taxes, justifying the full taxation upheld by the dismissal of the appeal.
SB.2004.00093 · zh (§ 22 StG)
Taxation of Bank Foundation Savings Contract Death Benefits
Cited for the taxation of capital benefits.
SB.2004.00042 · zh (§ 22 Abs. I StG)
Taxpayer Entitled to Pension Transfer Despite Early Retirement Contingency
Relevant for the taxation of capital benefits.
SB.2004.00042 · zh (§ 22 Abs. II StG)
Taxpayer Entitled to Pension Transfer Despite Early Retirement Contingency
Relevant for the taxation of capital benefits.
SB.2004.00042 · zh (§ 22 Abs. I StG)
Pension Fund Lump-Sum Withdrawal vs. Early Pension Tax Treatment
This provision is cited as part of the legal framework governing the final tax ruling.
SB.2004.00042 · zh (§ 22 Abs. II StG)
Pension Fund Lump-Sum Withdrawal vs. Early Pension Tax Treatment
This provision is cited as part of the legal framework governing the final tax ruling.
SB.2006.00026 · zh (§ 22 StG)
Estate of Deceased Employee v. Spouse - Accrued Salary and Vacation Pay Entitlement
Cited for the definition of taxable income from self-employment.
SB.2011.00037 · zh (§ 22 Abs. I StG)
Taxpayer vs. Canton: Säule 3a Deductions Allocation
Cited in the list of legal norms.