Art. 217 : Steuergesetz (StG)

SB.2024.00054 · zh (§ 217 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.

2021 · zh (§ 217 des Steuergesetzes vom 8. Juni 1997 (StG))

Anticipated Inheritance Advance vs. Taxable Gift in Real Estate Transfer to Co-Heirs

Cited to establish that the initial assessment incorrectly included parties other than the withdrawing co-owner as the taxable seller.

SB.2020.00016 · zh (Art. 217 StG)

Estate of Deceased Co-Owner v. Tax Authority Regarding Capital Gains Appeal Validity

This article is cited in the context of the substance of the matter (Grundstückgewinnsteuer, likely relating to the procedure or notification leading to nullity).

SB.2019.00028 · zh (§ 217 StG)

Marital Home Sale Tax Deferral Denied for Sole Ownership of Replacement Property

This provision likely pertains to the conditions or requirements for tax deferral related to real estate gains.

GR.2018.13 · zh (§ 217 StG)

Taxpayer Property Gains Tax Deduction Dispute Over Contractor Payment

This provision concerning who is liable for the tax was used to reject the appeal regarding the profit-sharing agreement.

SB.2013.00134 · zh (§ 217 StG)

Inter-Cantonal Enterprise Real Estate Gain Offset by Business Losses

Cited in the list of legal norms relevant to the decision, even if the main ground for dismissal is not explicitly detailed via this norm in the dispositive orders (which are not fully provided, but this is listed under 'Rechtsnormen').

SB.2013.00156 · zh (§ 217 StG)

Property Gains Tax Liability on Dissolution of Simple Partnership with Unequal Legal/Economic Ownership

Although cited, this provision is related to the reasoning on the tax liability, not explicitly used in the final dispositive orders regarding costs or final ruling.

SB.2013.00115 · zh (§ 217 StG)

Taxation of Aggregate Real Estate Disposition Versus Simulated Sole Ownership Sale

Cited among the relevant norms for the case concerning real estate gains tax.

PS140110 · zh (§ 217 StG)

Bankruptcy Office Sale of Condominium Rights Upheld

Cited in reasoning regarding liability for capital gains tax, but not in the dispositive orders.

SB.2013.00115 · zh (§ 217 StG)

Taxpayer Appeal Dismissed Regarding Capital Gains Tax on Sale of Co-Owned Property with Solely Owned Ancillary Units

This article was cited in the context of capital gains tax regulations in the reasoning.

SB.2013.00134 · zh (§ 217 StG)

Intercantonal Real Estate Gains Taxation and Loss Offsetting

This provision of the cantonal tax law was considered relevant in the context of the assessment.

SB.2013.00156 · zh (§ 217 StG)

Real Estate Gains Tax on Partnership Dissolution and Economic Transfer of Property Share

This provision appears to be a basis for applying the property gain tax rules to the economic transfer.

SB.2019.00028 · zh (§ 217 StG)

Spousal Property Gains Tax Deferral for Replacement Residence Ownership Discrepancy

This provision likely concerns the substantive requirements for the tax deferral that the court analyzed (Ersatzbeschaffung).