631.1
STGLFLT
CH-ZH
CH-ZH
Art. 160 : Steuergesetz (StG)
Art. 160
1 Ergibt sich aufgrund von Tatsachen oder Beweismitteln,
die der Steuerbehörde nicht bekannt waren, dass eine Einschätzung zu
Unrecht unterblieben oder eine rechtskräftige Einschätzung unvoll-
ständig ist, oder ist eine unterbliebene oder unvollständige Einschät-
zung auf ein Verbrechen oder ein Vergehen gegen die Steuerbehörde
zurückzuführen, wird die nicht erhobene Steuer samt Zins als Nach-
steuer eingefordert.
2 Hat der Steuerpflichtige Einkommen, Vermögen, Reingewinn oder
Eigenkapital in seiner Steuererklärung vollständig und genau angege-
ben und haben die Steuerbehörden die Bewertung anerkannt, kann
keine Nachsteuer erhoben werden, selbst wenn die Bewertung unge-
nügend war.
Gerichtsentscheide zu dieser Bestimmung (131)
SR.2005.00008 · zh (§ 160 Abs. I StG)
Tax Assessment Reopened Due to Tax Authority's Breach of Good Faith
Cited in the case summary regarding the rules governing tax reassessment.
SR.2005.00008 · zh (§ 160 Abs. II StG)
Tax Assessment Reopened Due to Tax Authority's Breach of Good Faith
The appeal was granted because the principle of good faith and this article prohibit revisiting a legally binding tax assessment.
SR.2005.00015 · zh (§ 160 Abs. I StG)
Retroactive Tax Assessment Dispute Based on Subsequent Discovery of Shareholder Benefits
This provision governs the appeal procedure, which is implicitly relevant as the decision partially grants the appeal and remands the case.
SR.2024.00024 · zh (§ 160 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 (§ 160 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.
SR.2024.00007 · zh (§ 160 StG)
Couple Denied Separate Taxation Due to Unproven Liechtenstein Domicile and Joint Finances
This article likely pertains to provisions regarding income tax or related matters within the canton.
SR.2024.00015 · zh (Art. 160 Abs. I StG)
Tax Assessment Appeal: Child Support vs. Spousal Maintenance Capitalization
This provision, concerning the basis for post-tax assessments due to undisclosed facts, is implicitly related to the partial acceptance and remand concerning the taxation of child support.
SR.2024.00019 · zh (§ 160 Abs. I StG)
Retroactive State and Municipal Tax Assessment Following Merger
This provision is cited in the case summary indicating it is a relevant legal basis for the dispute concerning the revision of tax assessments.
SR.2023.00031 · zh (§ 160 Abs. I StG)
Taxpayer Disability Insurance Deduction Appeal Dismissed
This provision concerning supplementary taxation under Cantonal Tax Law was likely used in the context of the court's decision.
SB.2023.00099 · zh (§ 160 StG)
Cantonal Tax Appeal Over Right to be Heard and Deficient Record-Keeping
This provision is listed in the section describing the final outcome, although its specific role in the final order regarding the merits (annulment/remittal) is not detailed, it is explicitly cited alongside the provisions governing the decision.
SR.2024.00001 · zh (§ 160 Abs. I StG)
Tax Reassessment Upheld for Improper Foreign Child Deductions
This provision was cited in connection with the legal basis for the tax assessment.
SR.2023.00025 · zh (§ 160 Abs. I StG)
Taxpayer Income from Debt Waiver Upheld for Supplementary Tax Assessment
This article was cited in connection with the substantive analysis of the taxability of the loan waiver.
SR.2023.00003 · zh (§ 160 Abs. I StG)
Employee Share Taxability and Right to Be Heard Remand
Cited in relation to the taxation of capital gains.
SR.2023.00008 · zh (§ 160 StG)
Retroactive Taxation of Constructive Shareholder Benefits Upheld
This provision is listed among the legal norms associated with the decision, indicating its relevance to the substantive finding regarding cantonal taxes.
SR.2023.00005 · zh (§ 160 Abs. 2 StG)
Taxpayer Liability for Understated Owner-Occupied Value
Cited in the background text to define what constitutes a 'valuation' that the tax office can accept, leading to the finding of insufficient declaration.