ARTICLE · 09 FEBRUARY 2016

Vorsorgekopitol Und Unternehmensgründung

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Untemehmer können sich grundsätzlich das BVG-Vorsorgekapital auszahlen lassen, wenn sie eine selbständige Erwerbstätigkeit aufnehmen.

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Untemehmer können sich grundsätzlich das BVG-Vorsorgekapital auszahlen lassen, wenn sie eine selbständige Erwerbstätigkeit aufnehmen. Das Bundesgericht hatte sich kürzlich mit der Frage auseinanderzusetzen, ob eine solche Kapitalauszahlung mit der Sondersteuer getrennt vom übrigen Einkommen zu einem Fünftel des ordentlichen Thrifs oder zusammen mit dem übrþn Einkommen zum ordentlichen Satz zu besteuern ist (2C _2481 20 Is ; 2C _249 I 20 15).

Ein Tleuhåinder hatte im Jahr 2006 eine Einzelhrma gegründet, behielt aber die bestehende Anstellung bei. Im Jahr 2O1L gab er die unselbständige Tì:ilzeittätþkeit auf und war fortan ausschliesslich selbstãndig erwerbstätig. Im gleichen Jahr liess er sich von der Vorsorgeeinrichtung infolge Aufnahme einer selbständigen Erwerbstätigkeit das Vorsorgekapital auszahlen.

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