631.1
STGLFLT
CH-ZH
CH-ZH
Art. 223 : Steuergesetz (StG)
Art. 223
Werden zu verschiedenen Zeiten erworbene Grundstücke 5. Gesamt-
oder Anteile an solchen zusammen veräussert, ist der Gewinn je geson- veräusserung
dert zu ermitteln. Der Grundtarif (§ 225 Abs. 1) bemisst sich jedoch
nach dem gesamten Gewinn.
Gerichtsentscheide zu dieser Bestimmung (6)
SB.2007.00100 · zh (§ 223 StG)
Multiple Property Sales and Single Transaction Tax Treatment
This cantonal tax law provision is cited as part of the legal basis for the decision.
2022 · zh (§ 223 StG)
Taxpayers Appeal Property Gains Tax Deductions After Condominium Sale
This provision was cited to confirm that the taxation should be carried out on the entirety when multiple properties are sold together to the same purchaser.
SB.2013.00115 · zh (§ 223 StG)
Taxation of Aggregate Real Estate Disposition Versus Simulated Sole Ownership Sale
This article determines that the base rate for the real estate gains tax is measured by the total profit in cases of total alienation.
SB.2008.00121 · zh (§ 223 StG)
State and Municipal Tax Recapture of Depreciation on Real Estate Disposition
This provision appears in the list of cited legal norms associated with the decision's outcome.
SB.2008.00121 · zh (§ 223 StG)
Recovered Depreciation Calculation in Collective Real Estate Sales for Capital Gains vs. Profit Tax
This article is listed in the section of legal norms cited in relation to the decision.
SB.2013.00115 · zh (§ 223 StG)
Taxpayer Appeal Dismissed Regarding Capital Gains Tax on Sale of Co-Owned Property with Solely Owned Ancillary Units
This article governed the measurement of the base rate for the capital gains tax based on the total profit in the case of a total divestment.