631.1
STGLFLT
CH-ZH
CH-ZH
Art. 15 : Steuergesetz (StG)
Art. 15
Für Personenunternehmen, die neu eröffnet werden und
dem volkswirtschaftlichen Interesse des Kantons dienen, kann der Re-
gierungsrat im Einvernehmen mit der zuständigen Gemeinde höchs-
tens für das Eröffnungsjahr und die neun folgenden Jahre angemes-
sene Steuererleichterungen gewähren. Eine wesentliche Änderung der
betrieblichen Tätigkeit kann einer Neueröffnung gleichgestellt werden.
X.78 Angehörige
diplomatischer
und konsula-
rischer Ver-
tretungen
XI.78 Steuer-
erleichterungen
für Unter-
nehmen
B. Einkommenssteuer
I. Steuerbare
Einkünfte
1. Allgemeines
Gerichtsentscheide zu dieser Bestimmung (44)
SR.2025.00008 · zh (§ 15 VO StG)
Tax Lien Appeal Timeliness Dispute
This provision was cited in the list of legal norms and corresponds to the basis for the court's final order of non-admittance (Nichteintreten).
SB.2025.00024 · zh (Art. 15 VO StG)
Tax Objection Deadline Reinstatement Appeal Dismissed
This provision is cited in the context of the substantive legal basis used in the decision, concerning the tax matter being appealed.
SB.2025.00001 · zh (§ 15 VO StG)
Late Appeal Dismissed in State and Municipal Tax Assessment Case
This provision is listed among the legal norms mentioned in the context of the final decision, likely underpinning the assessment standards or procedure applied.
SR.2024.00013 · zh (§ 15 VO StG)
Tax Assessment Appeal Dismissal Due to Improper Filing Venue
This article is cited in the context of the procedural issues leading to the rejection of the appeal.
SB.2024.00034 · zh (§ 15 VO StG)
Taxpayer's Mistake in Filing Appeal Leads to Dismissal
Cited as the legal basis for imposing additional taxes.
SR.2024.00002 · zh (§ 15 VO StG)
Appellants' Deliberate Misfiling Bars Reinstatement of Time Limits
This provision is cited in the context of the court's decision on the inadmissibility of the appeal and the rejection of the request for reinstatement of the deadline.
SB.2021.00104 · zh (§ 15 Abs. I VO StG)
Taxpayer Misses Objection Deadlines Due to Untimely Reinstatement Request
This provision likely governs the general procedural rules for filing objections or related matters, which was central to the dismissal.
SB.2021.00104 · zh (§ 15 Abs. II VO StG)
Taxpayer Misses Objection Deadlines Due to Untimely Reinstatement Request
This provision likely governs the procedural requirements related to the deadlines or reopening requests, which was central to the dismissal.
SB.2020.00016 · zh (Art. 15 VO StG)
Estate of Deceased Co-Owner v. Tax Authority Regarding Capital Gains Appeal Validity
This article is cited in relation to the procedure concerning the taxation.
SB.2018.00081 · zh (§ 15 Abs. II VO StG)
Taxpayer's Estimated Income Assessment Upheld Due to Poor Record-Keeping
Used to assess the tax liability based on estimated income due to the taxpayer's failure to maintain proper accounting records.
SB.2018.00025 · zh (§ 15 Abs. I VO StG)
Untimely Request for Reinstatement Denied in Tax Appeal
This provision is listed under 'Rechtsnormen' which are often cited in dispositive orders. It likely relates to the substance of the tax dispute.
SB.2018.00025 · zh (§ 15 Abs. II VO StG)
Untimely Request for Reinstatement Denied in Tax Appeal
This provision is listed under 'Rechtsnormen' which are often cited in dispositive orders. It likely relates to the substance of the tax dispute.
SB.2018.00025 · zh (§ 15 Abs. III VO StG)
Untimely Request for Reinstatement Denied in Tax Appeal
This provision is listed under 'Rechtsnormen' which are often cited in dispositive orders. It likely relates to the substance of the tax dispute.
SB.2016.00085 · zh (§ 15 VO StG)
Taxpayer's Appeal on Tax Assessments Dismissed Due to Missed Reinstatement Deadline
Cited as the legal basis for requiring the taxpayer to catch up on the missed action and request reinstatement within 30 days of the obstacle being removed.
SB.2015.00047 · zh (§ 15 VO StG)
Appeal Dismissed for Untimely Deadline Reinstatement Request in Tax Case
This provision is listed under 'Rechtsnormen' and concerns the Ordinance on State and Municipal Taxes.