Logo visoto
  1. Home
Page icon

SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Kapitalauszahlungssteuer

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Steuer, die anfällt, wenn gespartes Alterskapital aus der zweiten und dritten Säule ausgezahlt wird.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Kapitalauszahlungssteuer
Name
capital withdrawal tax
Name
impôt sur les versements en capital
Name
imposta sul versamento di capitale
Description
Steuer, die anfällt, wenn gespartes Alterskapital aus der zweiten und dritten Säule ausgezahlt wird.
Description
Tax on retirement assets levied on assts held in tax-privileged retirement saving categories when they are withdrawn.
Description
Impôt qui s’applique lors du versement du capital de vieillesse épargné au titre des deuxième et troisième piliers.
Description
Imposta dovuta quando viene corrisposto il capitale di vecchiaia risparmiato del 2° e 3° pilastro.
dateModified
2025-06-16T12:41:53.5518040Z
Identifier
503018
URL
https://www.termdat.bk.admin.ch/entry/503018
citation
UBS, Rente oder Kapitalbezug der 2. Säule: Was lohnt sich mehr? ([Internet, 2024-08-23](https://www.ubs.com/ch/de/private/pension/information/magazine/articles/pension-or-lumpsum-payment.html))
citation
UBS, Pension or lump-sum payment? ([Internet, 2024-08-23](https://www.ubs.com/ch/en/private/pension/information/magazine/articles/pension-or-lumpsum-payment.html))
citation
UBS, Rente ou retrait en capital du 2e pilier: quel est le plus avantageux? ([Internet, 2024-08-23](https://www.ubs.com/ch/fr/private/pension/information/magazine/articles/pension-or-lumpsum-payment.html))
citation
UBS, Rendita o prelievo di capitale del 2° pilastro: cosa conviene di più? ([Internet, 2024-08-23](https://www.ubs.com/ch/it/private/pension/information/magazine/articles/pension-or-lumpsum-payment.html))
position
1
Term Note
EXP: a capital withdrawal tax on retirement is typically a form of withholding tax which is deducted from assets before they are paid out; in Switzerland, a capital withdrawal tax on retirement assets applies when tax-privileged pillar 2 and pillar 3a retirement assets are withdrawn from vested benefits foundations and retirement foundations respectively
termNoteCitation
after moneyland.ch, Capital Withdrawal Tax on Retirement Assets ([Internet, 2024-05-01](https://www.moneyland.ch/en/capital-withdrawal-tax-on-retirement-assets-definition))
descriptionCitation
nach UBS, Rente oder Kapitalbezug der 2. Säule: Was lohnt sich mehr? ([Internet, 2024-08-23](https://www.ubs.com/ch/de/private/pension/information/magazine/articles/pension-or-lumpsum-payment.html))
descriptionCitation
after moneyland.ch, Capital Withdrawal Tax on Retirement Assets ([Internet, 2024-05-01](https://www.moneyland.ch/en/capital-withdrawal-tax-on-retirement-assets-definition))
descriptionCitation
d'après UBS, Rente ou retrait en capital du 2e pilier: quel est le plus avantageux? ([Internet, 2024-08-23](https://www.ubs.com/ch/fr/private/pension/information/magazine/articles/pension-or-lumpsum-payment.html))
descriptionCitation
secondo UBS, Rendita o prelievo di capitale del 2° pilastro: cosa conviene di più? ([Internet, 2024-08-23](https://www.ubs.com/ch/it/private/pension/information/magazine/articles/pension-or-lumpsum-payment.html))
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
inDefinedTermSet Terminology of the OASI
inDefinedTermSet Swiss Federal Administration
has part Kapitalbezugssteuer
has part lump-sum payout tax
Reliability code Linguistic/formal check completed
termDomain FINANCE
termDomain Taxes
termDomain INSURANCE
termDomain Personal insurance
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000
Incoming Relationships: No results found.
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.