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Art. 135 : Steuergesetz (StG)

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Art. 135

1 Der Steuerpflichtige muss alles tun, um eine vollständige c. Weitere

und richtige Einschätzung zu ermöglichen.

2 Er muss auf Verlangen der Steuerbehörde insbesondere mündlich

oder schriftlich Auskunft erteilen und Geschäftsbücher, Belege und

weitere Bescheinigungen sowie Urkunden über den Geschäftsverkehr

vorlegen.

3 Natürliche Personen mit Einkommen aus selbstständiger Erwerbs-

tätigkeit und juristische Personen müssen Urkunden und sonstige Be-

lege, die mit ihrer Tätigkeit in Zusammenhang stehen, während zehn

Jahren aufbewahren. Die Art und Weise der Führung und der Auf-

bewahrung richtet sich nach Art. 957–958 f OR11.85

4 Die kollektiven Kapitalanlagen mit direktem Grundbesitz müs-

sen für jede Steuerperiode eine Bescheinigung über alle Verhältnisse

einreichen, die für die Besteuerung des Grundbesitzes und dessen

Erträge massgeblich sind.48

Mitwirkungs-

pflichten

← Art. 134 Steuergesetz (StG) Art. 136 →

Gerichtsentscheide zu dieser Bestimmung (87)

SB.2005.00026 · zh (§ 135 Abs. I StG)

Tax Appeal Regarding Deficient Cash Transaction Record-Keeping

This provision is listed as a legal norm relevant to the decision concerning tax assessments.

SB.2005.00026 · zh (§ 135 Abs. I StG)

Taxpayer Appeal Dismissed Due to Inadequate Cash Book Records

This paragraph of the Cantonal Tax Law is cited as a legal norm relevant to the decision.

SB.2025.00023 · zh (§ 135 StG)

Tax Domicile Dispute (Zurich/2016)

This provision relates to the tax law framework under which the case was decided.

SR.2024.00024 · zh (§ 135 Abs. I StG)

Tax Authority's Duty to Investigate and Supplementary Tax Assessment

This cantonal provision concerning supplementary taxation is cited as the basis for the final order denying supplementary taxation.

SR.2024.00036 · zh (§ 135 Abs. I StG)

Tax Reassessment of Undeclared Private Loan Income

Cited in the explicit legal norms section, although its exact role in the final orders is not specified, it is listed among the provisions used.

SB.2024.00065 · zh (§ 135 Abs. II StG)

Tax Domicile Dispute: Canton of Zurich vs. Canton G

This provision was likely applied regarding the procedural framework or the legal effect of the prior assessment mentioned in the reasoning, culminating in the final order.

SB.2024.00017 · zh (§ 135 StG)

Tax Assessment Upheld: Maintenance Costs, Interest Swaps, and Rental Income Discrepancies

This procedural basis relates to the substantiation obligation which was not met by the appellant, leading to the rejection of certain claims.

SB.2024.00127 · zh (Art. 135 Abs. I StG)

Tax Deductibility of Divorce Legal Fees

This provision is cited in the list of legal norms that form the basis of the court's reasoning, which ultimately leads to the decision in the dispositive section.

SB.2024.00127 · zh (Art. 135 Abs. II StG)

Tax Deductibility of Divorce Legal Fees

This provision is cited in the list of legal norms that form the basis of the court's reasoning, which ultimately leads to the decision in the dispositive section.

SB.2024.00139 · zh (§ 135 Abs. I StG)

Taxpayer Fails to Substantiate Asset Increase; Revision of Estimated Tax Assessment Denied

This provision is listed among the norms applied in the decision regarding state and municipal taxes.

SB.2024.00055 · zh (§ 135 Abs. I StG)

Taxpayer Fails to Substantiate Construction Costs in Real Estate Gains Tax Appeal

Cited in the list of legal norms but not explicitly referenced in the dispositive orders.

SB.2024.00055 · zh (§ 135 Abs. III StG)

Taxpayer Fails to Substantiate Construction Costs in Real Estate Gains Tax Appeal

Cited in the list of legal norms but not explicitly referenced in the dispositive orders.

SB.2024.00039 · zh (§ 135 Abs. IV StG)

Investment Fund Loss Offsetting and Accounting Periodicity

This provision is listed under the relevant legal norms but is not explicitly cited in the final orders determining the outcome.

SR.2024.00020 · zh (§ 135 Abs. I StG)

Tax Security Measure Challenge Dismissed on Evidentiary Grounds

This article is cited in the 'Rechtsnormen' section which typically lists provisions relevant to the core ruling.

SB.2024.00024 · zh (Art. 135 Abs. I StG)

Zurich Tax Domicile Appeal Rejection

This provision of the Cantonal Tax Law is cited in relation to the final determination of tax jurisdiction.

Art. 135 : Steuergesetz (StG)

Art. 135

Fragen Sie sich, wie diese Gesetzesbestimmung auf Ihren Fall anwendbar ist?

Gerichtsentscheide zu dieser Bestimmung (87)