{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-10-20",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-240_2011-10-20.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=140&type=1563347022&cHash=ddd3e88abb15bb1f77c4868ed5e24e5a",
    "Checksum": "79960a4b07d8ccdc08921dfddad5e32b"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/240"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 20.10.2011 I/1-2010/240"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 20.10.2011 I/1-2010/240"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 20.10.2011 I/1-2010/240"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Abgaben und öffentliche Dienstpflichten"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 33 Abs. 1 lit b DBG (SR 642.11). Der Abzug von 40 Prozent gilt auch für bezahlte Leibrenten, deren Verpflichtung vor dem Jahr 2001 eingegangen wurde. Die vor 2001 eingegangene Leibrentenverpflichtung bildet einen Dauersachverhalt, der in jeder Steuerperiode neu beurteilt werden kann. Übergangsbestimmungen enthält das Gesetz nicht. Auch der Grundsatz von Treu und Glauben und das Doppelbesteuerungsverbot rechtfertigen einen vollen Abzug der Leistungen nicht (Verwaltungsrekurskommission, Abteilung I/1, 20. Oktober 2011, I/1-2010/240)."
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