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Art. 183 : Steuergesetz (StG)

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Art. 183

Steuerpflichtigen, deren Leistungsfähigkeit durch beson-

dere Verhältnisse, wie aussergewöhnliche Belastung durch den Unter-

halt der Familie, andauernde Arbeitslosigkeit oder Krankheit, Un-

glücksfälle, Verarmung, Erwerbsunfähigkeit oder andere Umstände

beeinträchtigt ist, können Steuern ganz oder teilweise erlassen werden.

← Art. 182 Steuergesetz (StG) Art. 184 →

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Gerichtsentscheide zu dieser Bestimmung (45)

SB.2024.00120 · zh (§ 183 StG)
Tax Remission Denial Upheld Due to Insufficient Financial Emergency
This provision is the legal basis for the court's decision regarding the rejection of the tax relief request.
SB.2023.00127 · zh (§ 183 StG)
Tax Remission Refusal Appeal Upheld
This article is cited among the legal norms in the header which lists the provisions related to the case, although the dispositive itself is not fully provided, it is listed as relevant legal norm.
SB.2022.00062 · zh (§ 183 StG)
Applicant denied tax relief due to sufficient means and failure to establish reserves.
Cited as a basis for the rejection of the tax remission request due to the lack of tax provisions.
SB.2022.00049 · zh (§ 183 StG)
Taxpayer's Financial Disclosure Insufficient for Tax Remission
Cited as the legal basis for the decision regarding the tax remission.
SB.2021.00097 · zh (§ 183 StG)
Taxpayer Denied Remission Due to Repeated Violations
Cited as the legal basis for the court's decision to dismiss the appeals.
SB.2020.00085 · zh (§ 183 StG)
Spousal tax liability survives divorce for pre-divorce tax debts.
Cited as the legal basis for rejecting the appeal and upholding the tax assessment.
SB.2020.00019 · zh (§ 183 StG)
Tax Remission Denial Upheld Despite Property Liquidation Risk Due to Mortgage and Appellant's Financial Conduct
This provision is listed under 'Rechtsnormen' but is not explicitly cited in the dispositive section.
SB.2020.00020 · zh (§ 183 StG)
Taxpayer Appeal for Financial Hardship Denied Due to Surplus Income and Significant Debt
This provision served as the legal basis for the decision regarding tax remission.
SB.2019.00039 · zh (§ 183 StG)
Tax Remission Denied Due to Sufficient Assets and Voluntary Income Reduction
Cited as a basis for the decision regarding tax relief for state and communal taxes.
2019 · zh (§ 183 StG)
Taxpayer Fails to Invalidate Final Discretionary Tax Assessments Based on Untimely Challenge and Lack of Cooperation
Mentioned in the reasoning section (E. 6) regarding the possibility of a tax remission based on special circumstances, although not directly in the dispositive orders 1 or 2.
SB.2019.00126 · zh (§ 183 StG)
Tax Relief Appeal Granted Due to Emergency Situation and Creditor Waiver
The appeal was granted and the tax remission was given based on the conditions of this article concerning cantonal and communal taxes.
SB.2019.00080 · zh (§ 183 StG)
Taxpayer Appeal Regarding Scope of Tax Remission Review
This article is cited in the context of the provisions governing tax relief, which is the subject of the dismissed appeal.
SB.2019.00057 · zh (§ 183 StG)
Taxpayer Remission Denied Due to Third-Party Creditor Benefit
This provision is cited in the context of the appeal regarding tax remission (Steuererlass), which is the core subject of the decision.
SB.2017.00084 · zh (§ 183 StG)
Tax Remission Denial in Divorce Alimony Case
This provision relates to the rejection of the appeal concerning the main matter (tax remission).
SB.2017.00028 · zh (§ 183 StG)
Tax Reduction Denial for Financial Hardship
This provision governs tax relief and was applied in the final order.