631.1
STGLFLT
CH-ZH
CH-ZH
Art. 10 : Steuergesetz (StG)
Art. 10
1 Die Steuerpflicht beginnt mit dem Zeitpunkt, in welchem VII. Beginn
der Steuerpflichtige im Kanton steuerrechtlichen Wohnsitz oder Auf- und Ende der
enthalt nimmt oder im Kanton steuerbare Werte erwirbt.
Steuerpflicht
2 Die Steuerpflicht endet mit dem Tod oder dem Wegzug des Steuer-
pflichtigen aus dem Kanton oder mit dem Wegfall der im Kanton steuer-
baren Werte.
3 Die Folgen des Beginns, der Änderung und des Endes der Steuer-
pflicht aufgrund persönlicher und wirtschaftlicher Zugehörigkeit wer-
den im interkantonalen Verhältnis durch das Bundesgesetz über die
Harmonisierung der direkten Steuern der Kantone und Gemeinden19
sowie durch die Grundsätze des Bundesrechts über das Verbot der
interkantonalen Doppelbesteuerung bestimmt.29
Gerichtsentscheide zu dieser Bestimmung (13)
ST.2023.198 · zh (Art. 10 Abs. 2 StG)
Tax Domicile Dispute: Zurich Residency Maintained Despite Relocation
This provision addresses the termination of tax liability upon moving out of the canton, relevant to establishing the change of domicile.
ST.2023.198 · zh (Art. 10 Abs. 3 StG)
Tax Domicile Dispute: Zurich Residency Maintained Despite Relocation
This provision governs the consequences of changing tax domicile within Switzerland in an intercantonal context.
SB.2023.00054 · zh (§ 10 Abs. III StG)
Tax Domicile Determination for 2018 Tax Period
This provision is listed under Rechtsnormen and is related to the substantive decision to dismiss the appeal regarding state and municipal taxes.
SB.2022.00025 · zh (§ 10 Abs. 2 StG)
Zurich vs. Schwyz Tax Domicile Dispute (2016)
This provision is implicitly the basis for the decision regarding tax liability in the Canton of Zurich, as the appeal concerning tax domicile was dismissed.
SR.2022.00009 · zh (§ 10 VO StG)
Tax Appeal Over Timeliness of Objection Due to Service on Representative's Assistant
This provision is cited alongside others, likely governing the tax procedure that led to the non-entry decision being upheld.
SB.2020.00119 · zh (§ 10 Abs. 3 StG)
Tax Residence Determination for Married Couples and Tax Reassessment Validity
This provision is listed under 'Rechtsnormen' (legal norms) and is likely part of the basis for the decision regarding state and municipal taxes.
SB.2020.00030 · zh (§ 10 Abs. III StG)
Tax Domicile Determination After Retirement
This provision likely relates to the conditions or specifics of determining tax domicile, supporting the final decision on tax jurisdiction.
SB.2019.00090 · zh (§ 10 Abs. III StG)
Wealth Tax Allocation of Foreign Real Estate: Pro Rata Temporis Principle
This provision was cited in connection with the legal basis for applying the weighting method in the international context, which led to the acceptance of the appeal.
SB.2016.00035 · zh (§ 10 Abs. III StG)
Tax Domicile Relocation Burden of Proof
Used in relation to the burden of proof and duty to cooperate when the previous residence is not clearly abandoned, which was a key issue in the case.
SB.2002.00094 · zh (§ 10 VO StG)
Tax Assessment Appeal Deadline Reinstatement Due to Improper Service on Taxpayer Instead of Representative
Cited in the summary section as a relevant legal norm.
SB.2016.00035 · zh (§ 10 Abs. III StG)
Taxpayer's Abandonment of Residence Claim Rejected
This provision is likely related to the procedural aspects or specific rules of tax law that were applied in the court's final order.
SB.2019.00090 · zh (§ 10 Abs. III StG)
Cantonal Property Tax Pro Rata Temporis Weighting for Foreign Assets
The appeal was granted based on this provision in conjunction with § 5 StG concerning asset allocation.
SB.2019.00094 · zh (§ 10 StG)
Outpatient Medical Treatment Establishes Tax Residence
This provision is cited in the context of determining the main ground for the final decision regarding tax liability.