{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-117-Ib-1_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=38&from_date=&to_date=&from_year=1991&to_year=1991&sort=relevance&insertion_date=&from_date_push=&top_subcollection_clir=bge&query_words=&part=all&de_fr=&de_it=&fr_de=&fr_it=&it_de=&it_fr=&orig=&translation=&rank=374&highlight_docid=atf%3A%2F%2F117-IB-1%3Ade&number_of_ranks=420&azaclir=clir", "Checksum": "56082de94b1bdeebb4e965a40ea11ca4"}, "Num": ["BGE 117 Ib 1"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib BGE 117 Ib 1"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib BGE 117 Ib 1"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib BGE 117 Ib 1"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band Ib"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ib"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 21 Abs. 1 lit. a BdBSt (Begriff des Ersatzeinkommens). Eine Ersatzleistung des Sch\u00e4digers f\u00fcr die Beeintr\u00e4chtigung in der Haushaltf\u00fchrung (sog. Haushaltentsch\u00e4digung) ist keine Ersatzleistung nach Art. 21 Abs. 1 lit. a BdBSt und damit steuerfrei (E. 2)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 21 al. 1 let. a AIFD (notion de revenu acquis en compensation). L'indemnit\u00e9 que le responsable verse \u00e0 une m\u00e9nag\u00e8re pour le pr\u00e9judice caus\u00e9 dans son travail domestique n'est pas un revenu acquis en compensation au sens de l'art. 21 al. 1 let. a AIFD et, partant, n'est pas imposable (consid. 2)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 21 cpv. 1 lett. a DIFD (nozione di reddito realizzato in via di compensazione.) L'indennit\u00e0 che il responsabile versa a una casalinga per il danno subito nella sua attivit\u00e0 domestica non \u00e8 un reddito realizzato in via di compensazione ai sensi dell'art. 21 cpv. 1 lett. a DIFD ed \u00e8, pertanto, esente dall'imposta (consid. 2)."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 20:58:20", "Checksum": "0751d9cb02c9b769910c4f0de3f878b2"}