631.1
STGLFLT
CH-ZH
CH-ZH
Art. 151 : Steuergesetz (StG)
Art. 151
58 1 Die Kosten des Verfahrens vor dem Steuerrekursgericht
werden der unterliegenden Partei auferlegt. Wird der Rekurs teilweise
gutgeheissen, werden sie anteilmässig aufgeteilt.
2 Dem obsiegenden Rekurrenten werden die Kosten ganz oder teil-
weise auferlegt, wenn er bei pflichtgemässem Verhalten schon im Ein-
schätzungs- oder Einspracheverfahren zu seinem Recht gekommen
wäre oder wenn er die Untersuchung des Steuerrekursgerichts durch
trölerisches Verhalten erschwert hat.
3 Wenn besondere Verhältnisse es rechtfertigen, kann von einer
Kostenauflage abgesehen werden.
Gerichtsentscheide zu dieser Bestimmung (853)
SB.2006.00011 · zh (§ 151 Abs. I StG)
Property Gains Tax Appeal: Cost Allocation and Party Compensation Upon Remand
This provision is cited, although its specific role in the final orders is not explicitly detailed, it is listed in the 'Rechtsnormen' section which often implies relevance to the judgment's outcome, especially when costs/compensation are discussed.
ST.2025.57 · zh (§ 151 Abs. 1 StG)
Taxpayer Appeal Regarding Out-of-Canton Permanent Establishment and Income Allocation
Applied to order the parties to bear the costs of the appeal procedure proportionally.
DB.2024.133 · zh (§ 151 Abs. 1 StG)
Taxpayer Upheld in Dispute Over Hidden Reserves Following Loss of Holding Company Status
Cited in the reasoning section regarding the imposition of appeal costs on the appellant for the cantonal/municipal tax matter (Rekurs).
GR.2022.12 · zh (Art. 151 Abs. 1 StG)
Property Dealer Deduction Waiver Timing for Property Gains Tax
Provision used to impose the costs of the proceedings on the appellant (Rekurrentin) because the appeal was dismissed.
GR.2022.40 · zh (§ 151 Abs. 1 StG)
Investment Fund Agency Commission Deductibility in Real Estate Gains Tax
Applied to order the appellant to bear the costs of the proceedings because the appeal was dismissed.
SB.2025.00036 · zh (§ 151 Abs. I StG)
Reopening of Tax Proceedings: Cantonal Law on Costs and Compensation
Cited in the context of the tax office's authority to rule on costs and compensation in objection proceedings.
ST.2024.65 · zh (§ 151 Abs. 1 StG)
Tax Domicile Dispute: Separate Assessment Voided
This provision governs the allocation of court costs, stipulating that they are borne by the losing party or apportioned proportionally.
DB.2024.156 · zh (§ 151 Abs. 1 StG)
Pension Contribution Deduction After Withdrawal Upheld
Cited in the dispositive for allocating court costs to the cantonal tax office.
DB.2024.79 · zh (§ 151 Abs. 1 StG)
Taxpayer Share Depreciation Disallowed Due to Lack of Causal Link to Investor Negotiation Failure
Basis for ordering the losing parties to pay the procedure costs for cantonal/communal taxes.
DB.2024.115 · zh (§ 151 Abs. 1 StG)
Taxpayers' Appeal Dismissed Due to Unsubstantiated Wealth Increase
Basis for ordering the losing parties to pay the costs of the current proceedings.
DB.2024.129 · zh (§ 151 Abs. 1 StG)
Tax Domicile Determination for Cross-Border Worker
Cited for the imposition of court costs on the appellants.
ST.2023.198 · zh (§ 151 Abs. 1 StG)
Tax Domicile Dispute: Zurich Residency Maintained Despite Relocation
This provision mandates that court costs be imposed on the appellants because their appeal was dismissed.
DB.2024.45 · zh (§ 151 Abs. 1 StG)
Taxpayer Deductibility of Costs for Demolition and Replacement of Protected Agricultural Building
Cited in section 4 as the basis for apportioning the procedural costs among the parties.
ST.2023.60 · zh (§ 151 Abs. 1 StG)
Tax Residency Dispute Zurich vs. Schwyz
The court ordered the appellants to bear the costs of the proceedings.
ST.2024.44 · zh (§ 151 Abs. 1 StG)
Tax Assessment Appeal: Disallowed 2021 Balance Sheet Correction
Used in the final order to impose court costs on the appellant.