{
  "Signatur": "SG_VG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2005-11-15",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VG_001_B-2004-191_2005-11-15.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4383&type=1563347022&cHash=d4beb1a540d2c0c8a3d40e9cfb3b25b8",
    "Checksum": "bb175b2c75c6f8f7bd4536ab249ea84e"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "B 2004/191"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsgericht 15.11.2005 B 2004/191"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsgericht 15.11.2005 B 2004/191"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsgericht 15.11.2005 B 2004/191"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Steuerrecht, Art. 81. Abs. 2 BVG (SR 831.40), Art. 9 Abs. 2 FZG (SR 831.42) sowie Art. 45 Abs. 1 lit. d StG (sGS 811.1). Nachkauf von fehlendem Altersguthaben in der beruflichen Vorsorge mit Beitragsprimat. Den Steuerbehörden kommt eine eigenständige Prüfungsbefugnis hinsichtlich einer reglementarischen Einkaufsregelung zu, unabhängig davon, ob diese bereits anlässlich einer aufsichtsrechtlichen Überprüfung als mit den gesetzlichen Bestimmungen für übereinstimmend befunden wurde. Der im vorliegenden Fall getätigte Nachkauf wird nicht vollumfänglich zum Abzug zugelassen, weil die reglementarische Einkaufsregelung ein Leistungsziel vorsieht, welches über die ordentliche Beitragszahlung sowie unter Berücksichtigung einer generell zulässigen Aufzinsung der Altersguthaben von 1.5% nicht erreicht werden kann und eine höhere Aufzinsung nicht nachgewiesen wurde (Verwaltungsgericht, B 2004/191)."
    }
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  "Zeit UTC": "19.07.2025 15:01:46",
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