Questione giuridica chiave
Whether the transfer of a free-passage policy amount to a life insurance policy makes the amount taxable under Art. 31c LCP.
Decisione estratta
By requesting the transfer, the appellant terminated the free-passage policy and received the free-passage benefit in cash; the amount therefore remained taxable under Art. 31c LCP.
Motivazione estratta
The move shifted the appellant from an institutional occupational pension arrangement to a tied-pension arrangement. This constituted a withdrawal of the free-passage benefit rather than a tax-neutral mere transfer within the same system.