3-RV.2007.201•Taxability of insurance payment and taxable income amount
3-RV.2007.201Tribunal Administrativo Especial / Câmara Fiscal27 de mar. de 2008Granted
Extraído pela Omnilex
The Tax Appeals Court upheld the taxpayer's appeal. It held that the relevant compensation was the actual payment of CHF 1,245,000, not the lower stated total compensation figure, and therefore fixed the taxable income at CHF 66,299. Taxation at 40% under § 45 Abs. 1 lit. d StG was not disputed.
§ 45 Abs. 1 lit. d StG; taxable income from a payment by an insurance institution is determined by the actual compensation received. Where differing figures are mentioned for the total compensation, the court must rely on the amount actually paid if this is established. A recalculation based on the actual payment may reduce the taxable income accordingly; the appeal is to be upheld where the assessment rests on an incorrect compensation basis.
328 Steuerrekursgericht 2008 CHF 63'506.00. Die Differenz von CHF 2'793.00 gegenüber CHF 66'299.00 ergibt sich aus der Differenz "Total Entschädigung" CHF 1'242'207.00 gegenüber CHF 1'245'000.00. Abzustellen ist indessen auf die tatsächliche Entschädigung von CHF 1'245'000.00; was zu einem steuerbaren Einkommen von CHF 66'299.00 führt.
Insgesamt ergibt sich, dass der Rekurs gutzuheissen ist. Die der Rekurrentin entrichtete Zahlung der X. Versicherungen & Vorsorge ist im Umfang von CHF 66'299.00 steuerbar. Die Besteuerung zu 40 % des Tarifs gemäss § 45 Abs. 1 lit. d StG ist unbestritten. 61 Berufskosten im Zusammenhang mit Verwaltungsratshonoraren (§ 35 Abs. 1 lit. c StG).
Die Rekurrentin absolviert auf der Gemeindeverwaltung R. die Lehre zur "Kauffrau erweiterte Grundbildung". Die Lehre der Rekurrentin zur "Kauffrau erweiterte Grundbildung" gliedert sich in die Elemente Schulbesuch und Arbeit im Lehrbetrieb. Die Arbeitszeit, einschliesslich des Pflicht- und Wahl-
Extraído pela Omnilex
Whether the payment from X. Versicherungen & Vorsorge was taxable income and, if so, in what amount.
The actual compensation of CHF 1,245,000 was decisive; after the relevant deductions, CHF 66,299 was taxable income.
The court held that the difference between the stated total compensation figures could not override the actual compensation received. On that basis, the taxable amount had to be calculated at CHF 66,299.
Whether the tax appeal should be upheld.
The appeal had to be allowed.
Because the taxable income was lower than assessed, the challenged taxation could not stand as entered.
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