The taxpayers had used CHF 950,000 (their vested benefits) to acquire their home. As they had withdrawn part of their pension fund savings, they had paid tax on the capital benefit. Two years later, the taxpayers partially (CHF 250,000) reconstituted their pension fund savings. The tax authorities revised the initial taxation (based on CHF 950,000) on the withdrawal benefit by deducting the repayment (i.e., CHF 700,000). The balance in favour of the taxpayer was paid to them (the OEPL specifies \u2019without interest\u2019 - Art. 14 para. 2).
The tax office has made a proportional refund. As the taxpayers reinstated 5\/19 of the EPL, 5\/19 of the tax on the EPL is refunded. The taxpayers requested a refund taking into account the progression of the tax (from the CHF 700,000 to CHF 900,000 bracket).
Federal judges hold that the law is silent on this point. They conclude from this that the cantons have complete latitude, provided that constitutional principles are not violated (equal treatment, taxation according to ability to pay, prohibition of arbitrariness, principle of good faith). As the constitutional principles are respected, the federal judges validate the proportional method.
The judgment is in German. It is a Zurich case.<\/p>\n\n\n\n
TF, judgement 9C_344\/2024, of 19 March 2025<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 Les contribuables avaient utilis\u00e9 CHF 950’000 (leur EPL) pour acqu\u00e9rir leur maison. Comme ils avaient sorti une partie de leur pr\u00e9voyance, ils avaient pay\u00e9 l’imp\u00f4t sur les prestations en capital. Deux ans plus tard, les contribuables reconstituent partiellement (CHF 250’000) leurs avoirs de pr\u00e9voyance. Le fisc r\u00e9vise la taxation initiale (bas\u00e9e sur CHF 950’000) […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-195","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n