631.1
STGLFLT
CH-ZH
CH-ZH
Art. 220 : Steuergesetz (StG)
Art. 220
1 Als Erwerbspreis gilt der Kaufpreis mit Einschluss aller
weiteren Leistungen des Erwerbers.
78
Steuergesetz (StG)
631.1
2 Liegt die massgebende Handänderung mehr als zwanzig Jahre zu-
rück, darf der Steuerpflichtige den Verkehrswert des Grundstücks vor
zwanzig Jahren in Anrechnung bringen.
3 Hat der Steuerpflichtige das Grundstück im Zwangsverwertungs-
verfahren erworben und ist er dabei als Pfandgläubiger oder Pfand-
bürge zu Verlust gekommen, darf er als Erwerbspreis den Verkehrs-
wert im Zeitpunkt des Erwerbs in Anrechnung bringen.
a.
b.
с.
Gerichtsentscheide zu dieser Bestimmung (36)
SB.2006.00007 · zh (§ 220 StG)
Property Tax Loss Offsetting for Non-Cantonal Dealers
This article from the Cantonal Tax Statute is cited in relation to the calculation or treatment of the capital gain tax.
SB.2024.00055 · zh (§ 220 StG)
Taxpayer Fails to Substantiate Construction Costs in Real Estate Gains Tax Appeal
Cited in the list of legal norms but not explicitly referenced in the dispositive orders.
SB.2023.00064 · zh (§ 220 StG)
Taxpayer Fails to Substantiate Self-Performed Improvement Costs for Property Gains Tax
This provision may be related to specific deductions or inclusions in the calculation of capital gains.
2021 · zh (§ 220 Abs. 2 StG)
Taxpayer v. Municipality Regarding Property Gains Tax Valuation Adjustment for Extinguished Right of Residence
The core issue regarding the basis for calculating the capital gain when the holding period exceeds 20 years was resolved by applying the provision that allows using the market value from 20 years prior.
GR.2018.15 · zh (§ 220 Abs. 2 StG)
Taxpayer Wins Capital Gains Tax Reduction Based on Prior Uncontaminated Property Value
This provision allows the taxpayer to use the market value from twenty years prior as acquisition costs if the relevant transfer occurred more than twenty years ago, a key aspect of the appeal.
GR.2018.44 · zh (§ 220 Abs. 2 StG)
Taxpayer Appeal on Property Gains Tax Involving Prior Valuation and Consideration for Infrastructure Payments
This provision allowed the taxpayer to use the market value from 20 years prior as the acquisition cost.
SB.2018.00055 · zh (§ 220 Abs. I StG)
Real Estate Gains Tax: Market Value vs. Purchase Price with Building Right
Cited as a general legal basis but not explicitly used in the dispositive orders.
SB.2018.00055 · zh (§ 220 Abs. II StG)
Real Estate Gains Tax: Market Value vs. Purchase Price with Building Right
Cited as a general legal basis but not explicitly used in the dispositive orders.
SB.2014.00064 · zh (§ 220 StG)
Property Gains Tax: Valuation Upheld Despite New Appraisal
Cited as part of the legal basis for the court's decision regarding the taxation of land gains.
SB.2013.00074 · zh (§ 220 Abs. II StG)
Taxpayer Appeal on Real Estate Gains Tax Valuation Dismissed
This provision concerning the determination of the market value 20 years prior was central to the court's decision on the assessment of the taxable gain.
SB.2012.00114 · zh (§ 220 Abs. I StG)
Real Estate Dealer Qualification and Right to Be Heard in Cantonal Tax Case
This provision of the Cantonal Tax Law was cited in the context of the legal provisions considered.
SB.2011.00018 · zh (§ 220 Abs. II StG)
Tax Appeal on Real Estate Gains Valuation and Expert Evidence
This provision relates to the decision on the assessment of the appeal concerning the valuation, which led to the partial success.
SB.2011.00010 · zh (§ 220 Abs. I StG)
Property Gains Tax Valuation Appeal: Justification for Comparable Sales Adjustments
This provision relates to the subject matter (property gains tax) and forms the legal framework for the decision.
SB.2011.00010 · zh (§ 220 Abs. II StG)
Property Gains Tax Valuation Appeal: Justification for Comparable Sales Adjustments
This provision is likely the basis for the court's decision to overturn the lower court's finding regarding the valuation, as the expert report was deemed insufficient (E. 4).
SB.2010.00121 · zh (§ 220 Abs. II StG)
Taxpayers' Property Gains Tax Dispute Over Rezoning Compensation
Cited in relation to supplementary tax assessments (Nachsteuer).