631.1 STGLFLT

CH-ZH

Art. 205 : Steuergesetz (StG)

Originalquelle öffnen Gesamter Erlass (322 Artikel) Maschinenlesbares Markdown (.md)

Art. 205

34 Die politischen Gemeinden erheben eine Grundstück- I. Steuerarten

gewinnsteuer.

← Art. 204 Steuergesetz (StG) Art. 206 →

Gerichtsentscheide zu dieser Bestimmung (5)

SB.2024.00054 · zh (§ 205 StG)

Indirect Share Transfer: Swiss Real Estate Gains Tax Not Applicable Due to Double Taxation Agreement

This provision relates to the taxation of gains from the sale of real estate in the Canton of Zurich, particularly in cases of economic changes in ownership.

GR.2018.15 · zh (§ 205 StG)

Taxpayer Wins Capital Gains Tax Reduction Based on Prior Uncontaminated Property Value

This provision establishes that municipalities levy a real estate gains tax, forming the basis for the tax assessment in question.

SB.2014.00019 · zh (§ 205 StG)

Property Gains Tax Dispute: Late Objection, Tenant Costs, and Purchase Price Adjustments

This article is likely related to the main ground for allowing the late-filed objection regarding the tax assessment.

2011 · zh (§ 205 StG)

Real Estate Gains Tax on Share Sale: Treaty Abuse and Lack of Economic Substance

This provision establishes the general taxing power of the political municipalities of the Canton of Zurich to levy a real estate gains tax.

SB.2012.00088 · zh (§ 205 StG)

Real Estate Gains Tax on Share Transfer via Intermediary Tax Abuse

This provision is cited in connection with the overall tax law framework relevant to the decision.