Facts
The case concerns the deductibility of repurchases into occupational pension provision (2nd pillar) after a divorce for income and wealth tax (cantonal taxes and direct federal tax) in the tax years 2010 to 2012.
The appellant [A.] was divorced in 2007 and had to transfer an amount of CHF 2,247,682.-- from his occupational pension provision to his former spouse. In the following years, he made repurchases into the 2nd pillar in the amount of CHF 350,000.-- (2010), CHF 400,000.-- (2011) and CHF 497,682.-- (2012). The tax authorities did not allow these purchases to be deducted, as a capital withdrawal from the pension had occurred within the statutory three-year period after the purchases.
Considerations
The DFTA holds that, according to its case law, the exception to the three-year period for repurchases after divorce provided for in Art. 79b(4) OPA not only includes the amount limitation, but also the blocking period for capital withdrawals. Thus, such repurchases are exempt from the three-year period in order to enable the preservation of pension protection.
The DFTA sees no indications of abusive tax…