631.1 STGLFLT

CH-ZH

Art. 215 : Steuergesetz (StG)

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Art. 215

1 Das Recht, Grundsteuern zu veranlagen, verjährt fünf

Jahre nach Ablauf des Jahres, in dem die Handänderung stattfand.

Vorbehalten bleibt die Erhebung von Nachsteuern und Bussen.30

2 Im Übrigen gelten die §§ 130 und 131 sinngemäss.

B. Grundstückgewinnsteuer

← Art. 214 Steuergesetz (StG) Art. 216 →

Gerichtsentscheide zu dieser Bestimmung (6)

VB.2004.00162 · zh (§ 215 StG)

Sewage and Water Connection Fee Liability Timing and Statute of Limitations

Cited in relation to the applicable prescription period for the fee claim.

2013 · zh (§ 215 Abs. 1 Satz 1 StG)

Chain Transaction Property Gains Tax Assessment Limitation Period

The appeal was granted based on the finding that the limitation period for assessment had set in according to this provision regarding the economic transfer on December 8, 2004.

GR.2011.37 · zh (§ 215 Abs. 1 StG)

Taxpayer v. Municipality: Property Gain Tax Limitation Period in Expropriation Cases

This provision governs the five-year limitation period for assessing property gains tax, the expiry of which led to the granting of the appeal.

VB.2006.00344 · zh (§ 215 StG)

Surveying Fee Regulation Challenge Dismissed

Applied to determine the statute of limitations for the claim, asserting that the claim is not time-barred.

VB.2004.00162 · zh (§ 215 StG)

Water and Sewage Connection Fees: Timing and Statute of Limitations

Cited as the current rule for prescription of tax claims, applicable by analogy to the prescription of fee claims.

VB.2003.00273 · zh (§ 215 StG)

Sewer and Water Connection Fee Deadlines Modified

Cited as a basis for applying the new statutory limitation periods (5 years relative, 15 years absolute) to canal and water connection fees.