631.1 STGLFLT

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Art. 36 : Steuergesetz (StG)

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Art. 36

Gehören zu den Einkünften Kapitalabfindungen für wieder-

kehrende Leistungen, wird die Einkommenssteuer unter Berücksich-

tigung der übrigen Einkünfte zu dem Steuersatz berechnet, der sich

ergäbe, wenn anstelle der einmaligen Leistung eine entsprechende

jährliche Leistung ausgerichtet würde.

← Art. 35 Steuergesetz (StG) Art. 37 →

Gerichtsentscheide zu dieser Bestimmung (11)

SB.2004.00048 · zh (§ 36 StG)

Taxation of Zero-Bond Redemption Payment as Capital Return

This article was used as the main basis for determining how the payment from Zero-Bonds should be taxed.

SB.2002.00097 · zh (§ 36 StG)

Tax Treatment of Periodic Capital Consideration Payments

Cited in the subject line as the legal basis for taxing periodic payments from capital contributions at the annuity rate, considering the taxpayer's economic capacity.

SB.2021.00116 · zh (§ 36 StG)

Taxpayer Accounting Method Shift and Economic Capacity Principle

Cited in the list of legal norms examined.

SB.2021.00038 · zh (§ 36 StG)

Research Fellowship Grant Taxability and Legitimate Reliance

Cited to discuss and reject the applicability of capital lump-sum payments for recurring services.

DB.2015.194 · zh (§ 36 StG)

Taxpayer Appeal on Lump-Sum Termination Payment Taxation Denied

Cited in the reasoning for denying the alternative request concerning payment for recurring benefits.

2012 · zh (§ 36 StG)

Taxation of Lump-Sum Vacation Pay Upon Retirement

This article mirrors Art. 37 DBG regarding cantonal taxes, and the appeal was dismissed because its conditions were not met.

SB.2011.00091 · zh (§ 36 StG)

Bonus Payout Tax Status

This provision likely relates to the determination of tax rates and is cited in conjunction with § 17 StG, implying its relevance to the calculation of the tax owed on the bonus payment.

DB.2011.292.293 · zh (§ 36 StG)

Taxpayer v. Revenue Service Regarding Accrual of Disputed Loan Interest

Applied to allow the re-calculation of the tax rate for the 2009 income based on lump-sum conversion of recurring payments (interest).

2009 · zh (§ 36 StG)

Taxpayer Challenge to 2005 Assessment of Vested Employee Shares and Unemployment Benefits

Cited in the reasoning, but not explicitly in the final operative orders (1 and 2).

2009 · zh (§ 36 StG)

Taxation of Lump-Sum Unemployment Benefit Back Payment

This article, concerning the taxation of lump-sum payments for recurring benefits (the rent-rate calculation), was applied to conclude that it was not applicable to the 12-month payment, thus justifying full inclusion of the amount.

SB.2011.00091 · zh (§ 36 StG)

Taxation of Lump-Sum Bonus Distribution as Capital Indemnity

This provision is cited in the table as a legal norm relevant to the decision, and the decision ultimately dismisses the appeal concerning the taxation of the capital payment.