631.1
STGLFLT
CH-ZH
CH-ZH
Art. 123 : Steuergesetz (StG)
Art. 123
¹ Ehegatten, die in rechtlich und tatsächlich ungetrennter
Ehe leben, üben die nach diesem Gesetz dem Steuerpflichtigen zukom-
menden Verfahrensrechte und Verfahrenspflichten gemeinsam aus.
2 Sie unterschreiben die Steuererklärung gemeinsam.
3 Rechtsmittel und andere Eingaben gelten als rechtzeitig einge-
reicht, wenn ein Ehegatte innert Frist handelt.
4 Mitteilungen der Steuerbehörden an verheiratete Steuerpflich-
tige, die in rechtlich und tatsächlich ungetrennter Ehe leben, werden
an die Ehegatten gemeinsam gerichtet. Zustellungen an Ehegatten, die
in gerichtlich oder tatsächlich getrennter Ehe leben, erfolgen an jeden
Ehegatten gesondert.
Gerichtsentscheide zu dieser Bestimmung (16)
SB.2006.00026 · zh (Art. 123 StG)
Tax Treatment of Post-Mortem Employment Income and Vacation Pay
This article is cited in the text as a relevant legal norm, though its direct application in the dispositive is not explicitly detailed without the full text of the dispositive orders.
ST.2024.65 · zh (§ 123 StG)
Tax Domicile Dispute: Separate Assessment Voided
This provision requires a single, unified decision for spouses living together, which was not followed, leading to the annulment.
SB.2019.00109 · zh (§ 123 Abs. I StG)
Former Spouse Tax Liability Appeal Dismissed Due to Unproven Insolvency
This provision concerning the presumption of representation was discussed in the reasoning (E. 2.2) related to the actions of the husband being attributed to the wife, which is relevant to the overall disposition regarding the liability.
SB.2017.00096 · zh (§ 123 Abs. III StG)
Taxpayer Denied Home Office Deduction, Procedural Delay Claim, and Minimum Fee Ruling
It is permissible to charge separate court fees for consolidated proceedings, taking into account the reduced processing effort, but it is also permissible to charge the minimum fee for each proceeding if the reduction is negligible.
DB.2011.296 · zh (§ 123 Abs. 1 StG)
Tax Assessment Appeal Regarding Unexplained Wealth Increase and Procedural Flaws
Cited regarding spouses jointly exercising procedural rights and duties, relevant to the scope of participation.
DB.2011.296 · zh (§ 123 Abs. 4 StG)
Tax Assessment Appeal Regarding Unexplained Wealth Increase and Procedural Flaws
Cited regarding the correct addressing of official notifications to spouses, relevant to the procedural defect found.
SR.2010.00016 · zh (§ 123 Abs. I StG)
Spousal Liability in Retroactive Tax Assessment Appeal
This provision is cited in the 'Rechtsnormen' section, implying its relevance to the decision, though the text doesn't explicitly show the dispositive orders containing citations.
SR.2010.00016 · zh (§ 123 Abs. III StG)
Spousal Liability in Retroactive Tax Assessment Appeal
This provision is cited in the 'Rechtsnormen' section, implying its relevance to the decision, though the text doesn't explicitly show the dispositive orders containing citations.
SB.2002.00092 · zh (§ 123 lit. III StG)
Tax Treatment of Redemption Proceeds from No-Par-Value Shares in Foreign Company
This provision is listed under 'Rechtsnormen' and is relevant to the legal framework of the decision.
SB.2002.00077 · zh (§ 123 Abs. I StG)
Taxpayer v. Revenue Service: Joint Taxation Upheld Due to Insufficient Evidence of Separation
This provision is cited in the dispositive order regarding the shared taxation.
SB.2002.00077 · zh (§ 123 Abs. I StG)
Spousal Tax Assessment Appeal and Insufficient Proof of Separate Residence Abroad
This provision was cited in relation to the overall assessment rules applicable to the case.
SB.2006.00026 · zh (§ 123 StG)
Estate of Deceased Employee v. Spouse - Accrued Salary and Vacation Pay Entitlement
Cited for the allocation of court costs in tax proceedings.
SB.2019.00055 · zh (§ 123 Abs. I StG)
Taxable Benefit in Kind from Commission Assignment Versus Current Account Debit
Cited in the list of legal norms, likely forming the basis for the court's decision regarding the substance of the appeal.
SB.2019.00055 · zh (§ 123 Abs. III StG)
Taxable Benefit in Kind from Commission Assignment Versus Current Account Debit
Cited in the list of legal norms, likely forming the basis for the court's decision regarding the substance of the appeal.
SR.2010.00016 · zh (§ 123 Abs. I StG)
Tax Reassessment Appeal: Spousal Representation and Liability Dismissal
The court applied provisions concerning the joint assessment of spouses for late tax matters.