641.10
STGLTLTB
CH
CH
Art. 34 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Anmeldung als Abgabepflichtiger; Selbstveranlagung
StG; Fünfter Abschnitt: Behörden und Verfahren; B. Verfahren; I. Abgabeerhebung
Art. 34 StG · Anmeldung als Abgabepflichtiger; Selbstveranlagung
Wer auf Grund dieses Gesetzes abgabepflichtig wird, hat sich unaufgefordert bei der ESTV anzumelden.
Der Abgabepflichtige hat der ESTV bei Fälligkeit der Abgabe (Art. 11, 20, 26) unaufgefordert die vorgeschriebene Abrechnung mit den Belegen einzureichen und gleichzeitig die Abgabe zu entrichten.
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Gerichtsentscheide zu dieser Bestimmung (278)
VVGE.2003.04.Nr.34 · ow (Art. 34 Abs. 2 StG)
Condo Owner Travel Costs Not Deductible
Basis for determining which costs related to real estate in private assets are deductible.
SB.2003.00061 · zh (§ 34 Abs. I lit. b StG)
Taxpayer Right to be Heard in Foreign Support Deduction Case
Cited in the section detailing the legal norms relevant to the decision's foundation.
SB.2003.00061 · zh (§ 34 Abs. I lit. b StG)
Taxpayer's Right to be Heard in Income Tax Assessment Regarding Support for Incapacitated Parent
This provision governs the substantive requirements for the deduction being disputed (Unterstützungsabzug).
SB.2006.00035 · zh (§ 34 Abs. I lit. a StG)
Taxpayer Claim for Child Deduction Without Legal Custody
This provision concerning the child deduction is the core subject matter ruled upon in the decision's outcome.
80.2024.170 · ti (art. 34 cpv. 1 lett. c LT)
Taxpayer Deduction for Child Studying Away From Home
This provision of the Cantonal Tax Law is the substantive basis for granting the maximum deduction for children pursuing studies, which the court ultimately allowed.
80.2024.73 · ti (art. 34 cpv. 1 lett. b LT)
Taxpayer Deduction for Disabled Son Denied Due to Income Exceeding Self-Support Threshold
This provision governs the allowance for supporting a dependent person for cantonal tax purposes, which was the subject of the appeal that was ultimately rejected.
B.2025.31 · sg (Art. 34 Abs. 3 Satz 2 StG)
Imputed Rental Income and IT Equipment Deductibility Appeal Dismissed
This provision was discussed in relation to the non-granting of a reduction in the imputed rental value due to non-utilization.
3.RV.2023.10 · ag (§ 34 in Verbindung mit § 36 Abs. 1 und 2 lit. c StG)
Taxpayer Denied Loss Deduction for Perpetual Loss Business
These provisions are cited as the basis for deducting incurred and booked losses on business assets as business expenses.
35512 · nw (Art. 34 Abs. 2-3 StG)
Taxpayer Appeal on Property Tax Assessment and Timeliness of Federal Tax Appeal
Cited regarding the actual deduction of maintenance costs for private property.
35512 · nw (Art. 34 Abs. 4 StG)
Taxpayer Appeal on Property Tax Assessment and Timeliness of Federal Tax Appeal
Cited regarding the possibility of claiming a lump-sum deduction for maintenance, operating, and administrative costs instead of actual costs.
SR.2024.00001 · zh (§ 34 Abs. I lit. b StG)
Tax Reassessment Upheld for Improper Foreign Child Deductions
The court upheld the assessment of additional taxes because the required proof for the deduction for support payments under this article was missing.
80.2023.141 · ti (art. 34 cpv. 1 lett. b LT)
Taxpayer v. Tax Authority: Dependent Deduction for Incapacitated Cohabiting Partner
Cited in order 1 (§) as the basis for admitting the deduction for dependent persons for the Cantonal Tax (IC).
80.2023.95 · ti (Art. 34 cpv. 1 lett. c LT)
Taxpayer Appeal: Partial Deduction for Foreign Education Expenses
This provision establishes the cantonal deduction for children pursuing studies, which is central to the appeal concerning the IC.
SB.2023.00097 · zh (§ 34 Abs. I lit. a StG)
Taxpayer Denied Child Deduction Due to Maintenance Payments in Alternating Custody Case
This provision was cited in the context of determining the full entitlement to the child deduction, which was a prerequisite for the final decision.
80.2023.163 · ti (art. 34 cpv. 1 lett. a LT)
Tax Deductions for University Students with Significant Income and Assets
Cited as the basis for denying the deduction for dependent children, as the requirement of dependency was not met.