631.1
STGLFLT
CH-ZH
CH-ZH
Art. 17 : Steuergesetz (StG)
Art. 17
1 Steuerbar sind alle Einkünfte aus privatrechtlichem oder 2. Unselbst-
öffentlich-rechtlichem Arbeitsverhältnis mit Einschluss der Nebenein- ständige
künfte, wie Entschädigungen für Sonderleistungen, Provisionen, Zula-
gen, Dienstalters- und Jubiläumsgeschenke, Gratifikationen, Trinkgel-
der, Tantiemen, geldwerte Vorteile aus Mitarbeiterbeteiligungen und
andere geldwerte Vorteile.70
2 Die vom Arbeitgeber getragenen Kosten der berufsorientierten
Aus- und Weiterbildung, einschliesslich Umschulungskosten, stellen
unabhängig von deren Höhe keinen anderen geldwerten Vorteil im
Sinne von Abs. 1 dar.80
3 Kapitalabfindungen aus einer mit dem Arbeitsverhältnis verbun-
denen Vorsorgeeinrichtung oder gleichartige Kapitalabfindungen des
Arbeitgebers werden nach § 37 besteuert.
a. Grundsatz
b. Mitarbeiter-
Gerichtsentscheide zu dieser Bestimmung (43)
SB.2002.00029 · zh (§ 17 lit. I StG)
Taxability of Employee Stock Options Tied to Vesting Period
Cited as the legal basis for the court's decision regarding employee stock options with a vesting period.
SB.2002.00017 · zh (§ 17 lit. I StG)
Tax Valuation of Employee Shares with Pre-Allocation Holding Restriction
This provision is cited in the document's metadata as a relevant legal norm, though its specific application in the dispositive orders is not explicitly stated in the provided snippet.
SB.2002.00017 · zh (§ 17 lit. I StG)
Income Tax Valuation of Employee Shares with Voluntary Disposal Restriction
Cited in the section detailing the legal norms underpinning the decision, although the specific order is not explicitly detailed in the provided text snippet's final dispositive section.
SB.2002.00029 · zh (§ 17 lit. I StG)
Stock Option Taxation Timing Upon Vesting
This article of the Cantonal Tax Law is explicitly cited, likely forming the basis for the tax assessment concerning employee options.
SB.2024.00046 · zh (§ 17 Abs. I StG)
Taxpayer's Professional Activity and Share Valuation for Tax Purposes
Forms the basis for determining the taxable income.
SR.2023.00003 · zh (§ 17 Abs. I StG)
Employee Share Taxability and Right to Be Heard Remand
Cited in relation to the taxation of income from employment.
SB.2022.00098 · zh (§ 17 Abs. I StG)
Taxation of Participation Sale: Realization Timing of Indirect Partial Liquidation
This article, cited in the 'Rechtsnormen' section, relates to the main ground for the verdict concerning taxable income from movable assets under Cantonal Law.
SB.2022.00098 · zh (§ 17 Abs. II StG)
Taxation of Participation Sale: Realization Timing of Indirect Partial Liquidation
This article, cited in the 'Rechtsnormen' section, relates to the main ground for the verdict concerning taxable income from movable assets under Cantonal Law.
SR.2022.00025 · zh (§ 17 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.2021.00119 · zh (§ 17 StG)
Taxable Benefit on Share Acquisition with Book Value Right of First Refusal
This cantonal tax law article was used in the reasoning that leads to the final decision regarding the taxable benefit.
SB.2019.00059 · zh (§ 17 Abs. 1 StG)
Tax Appeal Dismissed Due to Impermissible New Evidence on Stock Allocation Value
Although cited, this article appears to be part of the background law regarding employee participation and does not appear in the final orders.
2017 · zh (§ 17 Abs. 1 StG)
Taxpayer Share Purchase Valuation Dispute
The decision partially validates the appeal/recourse by limiting the imputed income from employee participation, which falls under income from self-employment according to this article.
2017 · zh (§ 17 Abs. 1 StG)
Taxpayer Appeal on Imputed Value of Unlisted Shares
Cited in the reasoning context regarding the taxation of income, which formed the basis for the final orders on income assessment.
SB.2016.00118 · zh (§ 17 Abs. I StG)
Taxation of Shareholder-Director Income and Deemed Loan Interest under Australia DTA
This provision is listed in the section detailing the legal norms applied in the case, although the dispositive itself is not fully visible, the listing implies it was relevant to the final decision structure regarding state tax law.
2013 · zh (§ 152 StG i.V.m. § 17 Abs. 2 des Verwaltungsrechtspflegegesetzes vom 24. Mai 1959/8. Juni 1997 und § 212 StG)
Taxpayer Appeal on Capital Gains Tax Assessment for Real Estate Development Costs
Applied to deny the appellant's claim for party compensation due to the dismissal of the appeal.