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Berechnungsbeispiel
Mann, 65-jährig, verheiratet, steuerpflichtig am Kantonshauptort,
Kapitalauszahlung bei Pensionierung
| Steuerbelastung (inkl. Bundessteuer) bei einem Vorbezug von... | ||||||||||
| Kanton | CHF 100'000 | CHF 200'000 | CHF 500'000 | CHF 1'000'000 | CHF 2'000'000 | |||||
| in CHF | in % | in CHF | in % | in CHF | in % | in CHF | in % | in CHF | in % | |
| AG | 4'852 | 4.85 | 15'004 | 7.50 | 49'453 | 9.89 | 108'914 | 10.89 | 226'639 | 11.33 |
| AI | 3'129 | 3.13 | 9'357 | 4.68 | 29'032 | 5.81 | 60'400 | 6.04 | 120'800 | 6.04 |
| AR | 6'094 | 6.09 | 13'912 | 6.96 | 40'712 | 8.14 | 91'400 | 9.14 | 190'400 | 9.52 |
| BE | 3'997 | 4.00 | 11'446 | 5.72 | 39'185 | 7.84 | 94'432 | 9.44 | 209'521 | 10.48 |
| BL | 3'714 | 3.71 | 9'152 | 4.58 | 33'848 | 6.77 | 146'329 | 14.63 | 430'670 | 21.53 |
| BS | 5'244 | 5.24 | 15'262 | 7.63 | 47'062 | 9.41 | 99'750 | 9.98 | 202'750 | 10.14 |
| FR | 5'237 | 5.24 | 16'112 | 8.06 | 57'446 | 11.49 | 126'024 | 12.60 | 260'804 | 13.04 |
| GE | 3'203 | 3.20 | 10'719 | 5.36 | 35'923 | 7.18 | 80'567 | 8.06 | 170'160 | 8.51 |
| GL | 5'358 | 5.36 | 12'452 | 6.23 | 35'132 | 7.03 | 72'600 | 7.26 | 145'200 | 7.26 |
| GR | 3'466 | 3.47 | 8'667 | 4.33 | 25'670 | 5.13 | 76'170 | 7.62 | 152'340 | 7.62 |
| JU | 5'391 | 5.39 | 13'984 | 6.99 | 41'404 | 8.28 | 86'792 | 8.68 | 175'193 | 8.76 |
| LU | 4'368 | 4.37 | 12'898 | 6.45 | 40'998 | 8.20 | 87'519 | 8.75 | 176'667 | 8.83 |
| NE | 6'301 | 6.30 | 16'432 | 8.22 | 45'112 | 9.02 | 92'600 | 9.26 | 185'200 | 9.26 |
| NW | 4'701 | 4.70 | 13'370 | 6.69 | 39'702 | 7.94 | 81'740 | 8.17 | 163'480 | 8.17 |
| OW | 5'834 | 5.83 | 13'404 | 6.70 | 37'512 | 7.50 | 77'360 | 7.74 | 154'720 | 7.74 |
| SG | 4'422 | 4.42 | 11'586 | 5.79 | 40'512 | 8.10 | 108'510 | 10.85 | 247'200 | 12.36 |
| SH | 2'862 | 2.86 | 9'584 | 4.79 | 31'766 | 6.35 | 65'867 | 6.59 | 131'734 | 6.59 |
| SO | 4'160 | 4.16 | 12'222 | 6.11 | 39'601 | 7.92 | 82'588 | 8.26 | 165'175 | 8.26 |
| SZ | 1'582 | 1.58 | 6'493 | 3.25 | 32'995 | 6.60 | 91'600 | 9.16 | 183'200 | 9.16 |
| TG | 5'874 | 5.87 | 13'472 | 6.74 | 37'712 | 7.54 | 77'800 | 7.78 | 155'600 | 7.78 |
| TI | 4'298 | 4.30 | 10'332 | 5.17 | 29'832 | 5.97 | 84'209 | 8.42 | 321'839 | 16.09 |
| UR | 4'775 | 4.77 | 11'274 | 5.64 | 32'217 | 6.44 | 66'810 | 6.68 | 133'620 | 6.68 |
| VD | 5'967 | 5.97 | 16'861 | 8.43 | 57'196 | 11.44 | 130'207 | 13.02 | 273'850 | 13.69 |
| VS | 4'598 | 4.60 | 11'212 | 5.61 | 45'985 | 9.20 | 103'000 | 10.30 | 206'000 | 10.30 |
| ZG | 2'182 | 2.18 | 8'593 | 4.30 | 31'451 | 6.29 | 67'619 | 6.76 | 137'579 | 6.88 |
| ZH | 4'878 | 4.88 | 11'492 | 5.75 | 44'917 | 8.98 | 137'912 | 13.79 | 369'366 | 18.47 |
| Bund | 394 | 0.39 | 2'512 | 1.26 | 10'312 | 2.06 | 23'000 | 2.30 | 46'000 | 2.30 |
| Quelle: Websites der kantonalen Steuerämter, Stand Februar 2012 | ||||||||||
| Zahlen 2012 | ||||||||||
| Zahlen 2011 | ||||||||||
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