631.1
STGLFLT
CH-ZH
CH-ZH
Art. 181 : Steuergesetz (StG)
Art. 181
¹ Hat der Steuerpflichtige keinen Wohnsitz in der Schweiz
oder erscheint die Bezahlung der von ihm geschuldeten Steuer als ge-
fährdet, kann das Gemeindesteueramt oder das kantonale Steueramt
auch vor der rechtskräftigen Einschätzung die Sicherstellung des mut-
masslich geschuldeten Steuerbetrags verlangen. Die Sicherstellungs-
verfügung gibt den sicherzustellenden Betrag an und ist sofort voll-
streckbar. Sie hat im Betreibungsverfahren die gleichen Wirkungen
wie ein vollstreckbares Gerichtsurteil.
2 Die Sicherstellung muss in Geld, durch Hinterlegung sicherer,
marktgängiger Wertschriften oder durch Bürgschaft geleistet werden.
3 Der Steuerpflichtige kann gegen die Sicherstellungsverfügung
Rekurs beim Verwaltungsgericht erheben. Die Bestimmungen über
das Rekursverfahren bei Einschätzungen für die Staatssteuern gelten
sinngemäss.
4 Der Rekurs hemmt die Vollstreckung der Sicherstellungsverfü-
gung nicht.
Gerichtsentscheide zu dieser Bestimmung (42)
SR.2004.00002 · zh (§ 181 Abs. I StG)
Tax Enforcement Jeopardy Measure and Introduction of New Facts
This provision is the basis for the main decision regarding the existence of a tax hazard (Steuergefährdung).
SR.2025.00008 · zh (§ 181 Abs. I 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).
SR.2024.00020 · zh (§ 181 Abs. I StG)
Tax Security Measure Challenge Dismissed on Evidentiary Grounds
This article is cited in the 'Rechtsnormen' section which typically lists provisions relevant to the core ruling.
SR.2024.00014 · zh (§ 181 Abs. I StG)
Tax Security Dispute: Residency and Prima Facie Assessment
Cited as the basis for the overall decision regarding tax security.
SR.2024.00014 · zh (§ 181 Abs. III StG)
Tax Security Dispute: Residency and Prima Facie Assessment
Cited in relation to the extent of the secured amount and the absence of evident over-security.
SR.2023.00028 · zh (Art. 181 Abs. I StG)
Tax Security Measure Against Non-Bankrupt Spouse for Joint Tax Liability Upheld
The appeal was rejected concerning the substance of the security measure, which is based on the law governing state and communal taxes.
SR.2020.00026 · zh (§ 181 Abs. I StG)
Appeal Against Tax Security Order Due to Insufficient Reasoning
This provision is explicitly listed among the cited legal norms, relevant to the subject matter of the dispute (tax securing).
SR.2019.00010 · zh (§ 181 Abs. 1 StG)
Tax Security Order Upheld Due to Lack of Residence
This provision was the main ground used to uphold the tax security measure because the conditions for tax endangerment were considered to still exist.
SR.2018.00019 · zh (§ 181 Abs. I StG)
Tax Security Upheld Due to Asset Transfer and Evasion Risk
Cited as the legal basis for establishing tax jeopardy, which in turn justifies tax seizure.
SR.2017.00020 · zh (§ 181 Abs. 1 StG)
Tax Security Order Upheld Against Company Facing Insolvency Risk
This provision serves as the main legal basis cited in the reasoning for upholding the tax security order when payment is deemed at risk before the final assessment.
SR.2017.00006 · zh (§ 181 StG)
Tax Security Against Heir Validated Despite Inheritance Renunciation
This provision is cited in the context of the reasoning concerning the legal basis for demanding security for tax amounts before a final assessment, although the court ultimately found the conditions for security were not met.
SR.2016.00010 · zh (§ 181 Abs. I StG)
Spousal Liability for Former Spouse's Back Taxes
Used to uphold the tax security for cantonal and municipal taxes, allowing the liability of the spouse even without a personal risk of evasion.
SR.2016.00005 · zh (§ 181 Abs. I StG)
Tax Assessment Security Upheld for Non-Residents Lacking Tax Domicile
This provision is cited as a legal norm, although the text mentions the dismissal of the appeal/recourse (Abweisung des Rekurses bzw. der Beschwerde) without explicitly tying it to this article in the dispositive section provided.
SR.2015.00011 · zh (§ 181 StG)
Taxpayer's Risk of Asset Flight Justifies Tax Security Measures
Could relate to the appeal process or specific enforcement rules within cantonal tax law.
SR.2015.00015 · zh (§ 181 Abs. 1 Satz 1 StG)
Appeal Against Tax Lien for Endangered Payment of Back Taxes
This provision is cited in the summary as the basis for demanding security for the presumably owed tax amount when residency is lacking or payment is endangered.