631.1
STGLFLT
CH-ZH
CH-ZH
Art. 37 : Steuergesetz (StG)
Art. 37
1 Kapitalleistungen gemäss § 22 sowie Zahlungen bei Tod
und für bleibende körperliche oder gesundheitliche Nachteile werden
gesondert zu dem Steuersatz berechnet, der sich ergäbe, wenn anstelle
der einmaligen eine jährliche Leistung von einem Zwanzigstel der Kapi-
talleistung ausgerichtet würde; die einfache Staatssteuer beträgt jedoch
mindestens 2 Prozent. Es wird stets eine volle Jahressteuer erhoben.106
2 Die Sozialabzüge gemäss § 34 werden nicht gewährt.
Gerichtsentscheide zu dieser Bestimmung (20)
SB.2006.00026 · zh (§ 37 Abs. I 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.2001.00054 · zh (§ 37 StG)
Tax Treatment of Lump-Sum Compensation for Loss of Household Services
Cited in the legal norms section, likely related to the consequence or application of the tax treatment discussed.
SB.2004.00093 · zh (§ 37 Abs. 1 StG)
Tax Treatment of Capital Benefit from Bank Savings Contract Upon Death
The dispositive details the separate calculation of tax for capital benefits based on this provision.
2021 · zh (§ 37 StG)
Pension Fund Withdrawal Taxation and Rental Value Allowance Appeal
The court applied this article to rule that the pension fund withdrawal must be taxed separately from other income because the condition of self-employment was met.
SB.2021.00116 · zh (§ 37 StG)
Taxpayer Accounting Method Shift and Economic Capacity Principle
Cited in the list of legal norms examined.
2021 · zh (§ 37 StG)
Taxpayer Appeal on Severance Payment Taxation Rate Upheld
Cited in order 2 as the basis for determining the taxable income subject to the preferential pension rate for cantonal and municipal taxes.
2019 · zh (§ 37 StG)
Taxpayer Appeal of Capital Withdrawal Taxation for Lack of Self-Employment Proof
The appeal and recourse were dismissed because the taxpayers failed to prove the conditions for the privileged taxation of the capital withdrawal were met.
2016 · zh (§ 37 StG)
Taxpayer Pension Contribution Deductions and Subsequent Withdrawal Taxation Reassessment Procedure
Cited in the dispositive as the legal basis for the capital benefit taxation concerning cantonal and municipal taxes.
DB.2015.194 · zh (§ 37 StG)
Taxpayer Appeal on Lump-Sum Termination Payment Taxation Denied
Cited in the reasoning leading to the rejection of the appeal regarding the qualification of the severance payment as a benefit associated with a pension fund.
2014 · zh (Art. 37 StG)
Pension Fund Capital Withdrawal Aggregation for Taxation
The appeal was dismissed based on the application of this provision concerning the taxation of capital benefits.
2014 · zh (§ 37 StG)
Pension Fund Capital Withdrawal Aggregation for Taxation
The joint taxation of capital benefits in 2012 was deemed correct based on this provision.
2011 · zh (§ 37 Abs. 1 StG)
Tax Residency and Taxation of Early Retirement Lump-Sum Payment After Move Abroad
Cited in the dispositive to determine the tax basis for the separately taxed lump-sum capital payment for cantonal and communal taxes.
2008 · zh (§ 37 StG)
Severance Payment Taxed as Privileged Pension Distribution Despite Age Below Statutory Minimum
Cited in order 1.b as the provision governing the separate taxation of the capital payment for cantonal and communal taxes.
SB.2007.00028 · zh (§ 37 StG)
Pilot's Early Retirement Payment Tax Status Review
Cited as the legal basis for the remand of the case to the lower instance for further investigation and new decision.
SB.2004.00093 · zh (§ 37 Abs. 1 StG)
Taxation of Bank Foundation Savings Contract Death Benefits
Cited for the separate calculation of tax rates for capital benefits.