631.1
STGLFLT
CH-ZH
CH-ZH
Art. 16 : Steuergesetz (StG)
Art. 16
1 Der Einkommenssteuer unterliegen alle wiederkehrenden
und einmaligen Einkünfte.
2 Als Einkommen gelten auch Naturalbezüge jeder Art, insbeson-
dere freie Verpflegung und Unterkunft sowie der Wert selbst ver-
brauchter Erzeugnisse und Waren des eigenen Betriebs.
6
Steuergesetz (StG)
631.1
3 Die Kapitalgewinne aus der Veräusserung von Privatvermögen
sind steuerfrei. Vorbehalten bleibt die Grundstückgewinnsteuer.
Erwerbs-
tätigkeit
Gerichtsentscheide zu dieser Bestimmung (90)
SB.2007.00127 · zh (§ 16 Abs. III StG)
Taxpayer Trading Profit Classification Overturned: Not a Commercial Securities Dealer
This provision appears to be the main ground used to decide the case regarding income tax from trading securities.
SB.2004.00025 · zh (§ 16 Abs. III StG)
Tax Assessment Agreement Validity Appeal
Cited as a relevant legal norm, likely pertaining to the underlying tax assessment principle.
SB.2004.00025 · zh (§ 16 Abs. III StG)
Tax Assessment Agreement Supersedes Commercial Trading Determination
This provision is cited in the legal norms section and relates to the substantive law applied in the decision regarding the assessment.
SB.2006.00023 · zh (§ 16 Abs. I StG)
Taxability of Post-Doctoral Research Grant Exceeding Necessary Living Costs
Cited in relation to the general clause for income taxation, which was used to determine that the research grant was taxable income.
SR.2024.00011 · zh (§ 16 Abs. III StG)
Retroactive Taxation of Undisclosed American Trust Distributions and Imputed Wealth Tax Liability
This provision is cited in the context of the partial granting of the appeal and the remittal for recalculation of the subsequent taxes, indicating its relevance to the substantive tax assessment.
SR.2023.00025 · zh (§ 16 StG)
Taxpayer Income from Debt Waiver Upheld for Supplementary Tax Assessment
The court considered this article as one of the possible legal bases (income general clause) for deeming the loan waiver as taxable income.
SR.2023.00003 · zh (§ 16 Abs. I StG)
Employee Share Taxability and Right to Be Heard Remand
Cited in relation to the taxation of income from employment.
SR.2023.00003 · zh (§ 16 Abs. III StG)
Employee Share Taxability and Right to Be Heard Remand
Cited in relation to the taxation of income from employment.
DB.2022.61 · zh (§ 16 Abs. 1 StG)
Taxpayer Fails to Substantiate Claim That Share Sale Proceeds Were Partially Loan Repayment
This article, the general clause for income tax, is the basis for classifying the transaction as taxable income.
SB.2022.00109 · zh (§ 16 Abs. I StG)
Taxable Capital Gain on Shareholding Linked to Business Activities
Cited as the basis for taxing capital gains from the sale of a shareholding as income from self-employment at the cantonal level.
SB.2022.00109 · zh (§ 16 Abs. III StG)
Taxable Capital Gain on Shareholding Linked to Business Activities
Cited in relation to the taxation of capital gains and the distinction between business and private assets at the cantonal level.
DB.2022.149 · zh (§ 16 Abs. 1 StG)
Taxation of Surplus from Non-Surrenderable Term Life Insurance Maturity
The appeal and recourse were dismissed, as the excess payment is taxable as income under this provision.
SR.2022.00025 · zh (§ 16 Abs. I StG)
Tax Reassessment of Domestic Helper's Benefits (2009–2016)
This provision likely governs taxable income from employment at the cantonal level, which was partially reclassified regarding the breast operation costs.
SB.2022.00040 · zh (§ 16 Abs. 1 StG)
Finnish Life Insurance Payout Taxable as General Income
Applied as the income general clause to tax the received amount because the taxpayer did not prove that it qualified as a capital insurance.
SR.2022.00021 · zh (§ 16 Abs. 1 StG)
Family Foundation Distributions Taxable Income, Tax Assessment Not Arbitrary
The court used this provision as the legal basis for taxing income from foundation grants at the cantonal level, applying the general income tax clause.