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Taxation of housing use as alimony in kind

AGVE_2002_48Tribunale amministrativo / 2a camera6 mag 2002Confirmed

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Estratto da Omnilex

Sintesi Omnilex

After separation, the husband's apartment was left for the wife's use. The court held that this benefit constituted maintenance in kind and that the rental value had to be taxed as income by the wife. It further held that she may deduct only those property maintenance costs that she actually bears herself. The appeal against the tax appeal court's decision was therefore dismissed and the lower decision confirmed.

Massima Omnilex

§ 22 Abs. 1 lit. h StG; alimony in kind by transfer of housing use during separation is taxable income for the recipient spouse. The taxable benefit comprises the rental value of the dwelling made available by the other spouse. Deductions for property maintenance are confined to expenses actually borne by the taxpayer; costs economically borne by third parties are not deductible. The characterization of the housing use as maintenance in kind follows from the factual allocation of housing benefits between separated spouses (consid. 1, 2/a-b, 3/a).

Testo completo

178Verwaltungsgericht2002 47 Einkommen. Alimente in Form von Naturalleistung (§ 22 Abs. 1 lit. h StG). -Überlassung, anlässlich der Trennung, der im Eigentum des Ehemanns stehenden Wohnung an die Ehefrau; diese hat den Eigenmietwert als Alimentenleistung zu versteuern (Erw. 1, 2/a,b, 3/a).

  • Die Ehefrau kann nur Liegenschaftsunterhaltskosten abziehen, die sie effektiv tragen muss (Erw. 2/c). Entscheid des Verwaltungsgerichts, 2. Kammer, vom 10. Januar 2002 in Sachen F.M. gegen Entscheid des Steuerrekursgerichts. Publiziert in StE 2003, B 26.22 Nr. 3. 48 Abzug der Schuldzinsen (§ 24 lit. c Ziff. 1 StG). Verzugszinsen auf Steuerschulden.
  • Verzugszinsen auf Steuerschulden werden gleich behandelt wie gewöhnliche Schuldzinsen und können deshalb bei Fälligkeit abgezogen werden. Abzugsfähig sind also, ungeachtet der tatsächlichen Zahlung, in jedem Bemessungsjahr die in diesem Jahr aufgelaufenen Verzugszinsen. Entscheid des Verwaltungsgerichts, 2. Kammer, vom 6. Mai 2002 in Sachen H.U.P. gegen Entscheid des Steuerrekursgerichts. Publiziert in StE 2003, B 27.2 Nr. 25. 49 Rechtliches Gehör. Liegenschaftsunterhaltskosten.
  • Werden durch einen fachkundigen Richter neue erhebliche Sachverhaltselemente eingebracht, muss den Parteien Gelegenheit zur Stellungnahme gegeben werden (Erw. 2).
  • Dem Unterhalt gleichgestellte Energiesparmassnahmen. Erweiterung der Abzugsfähigkeit durch die Änderung von § 19 Abs. 3 StGV (Erw. 4).

Parole chiave

taxationalimony in kindrental valueproperty maintenance costsseparation

Estratto da Omnilex

Questioni giuridiche chiave estratte da Omnilex

Questione giuridica chiave

Whether the wife must tax the rental value of the apartment left to her by the husband as maintenance in kind.

Decisione estratta

Yes. The transfer of the husband's apartment to the wife during separation constitutes alimony in kind; the rental value is taxable as income.

Motivazione estratta

Providing the spouse with use of owned housing during separation is a maintenance benefit in kind and is treated as taxable income under the applicable statute.

Questione giuridica chiave

Whether the wife may deduct property maintenance costs for the apartment.

Decisione estratta

Only expenses she actually has to bear are deductible.

Motivazione estratta

Deductibility is limited to maintenance costs that are economically borne by the wife; costs paid by someone else cannot be claimed by her.

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