Income
0297-en RE620 Administrative Law As of 11.07.2026
Income is the sum of such goods that are available to a taxpayer for the satisfaction of his personal needs, for the purposes of his current economy during a certain period without reducing his assets.
Deutsch
Einkommen 0297-de
Das Einkommen ist die Summe an solchen Gütern, die einem Steuersubjekte zur Befriedigung seiner persönlichen Bedürfnisse, für die Zwecke seiner laufenden Wirtschaft während einer bestimmten Periode ohne Schmälerung seines Vermögens zur Verfügung stehen.
Suggested citation
Income (0297-en), in: LAWPEDIA®-Glossar, provided by LAWCONSULT AG, www.lawconsult.ch/lawpedia/en/income, as of: 11.07.2026 [accessed on …].
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