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631.1 STGLFLT CH-ZH

Art. 224 : Steuergesetz (StG)

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

Art. 224

1 Bei parzellenweiser Veräusserung ist der Gesamterwerbs- 6. Teil-

preis nach dem Wertverhältnis im Zeitpunkt des Erwerbs anteilmässig veräusserung

anzurechnen.

2 Aufwendungen sind anrechenbar, soweit sie die veräusserte Par-

zelle betreffen; unausscheidbare Aufwendungen sind anteilmässig an-

rechenbar.

1. 1. 25-127

79

631.1 Steuergesetz (StG)

7. Anrechnung

von Geschäfts-

verlusten

Verluste aus Teilveräusserungen können nach vollständiger Ver-

äusserung des Grundstücks den Anlagekosten der mit Gewinn veräus-

serten Parzellen anteilmässig zugerechnet werden.

← Art. 223 Steuergesetz (StG) Art. 224 a ist auf Handänderungen anwendbar, die nach dem Inkraft- →

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Gerichtsentscheide zu dieser Bestimmung (11)

SB.2002.00013 · zh (§ 224 StG)
Property Gains Tax: Loss Offsetting After Partial Sales and Applicable Law
This provision is listed among the norms applied in the context of the final decision regarding capital gains tax.
2018 · zh (§ 224 Abs. 3 StG)
Taxpayer Appeal of Property Gains Tax Assessment and Deductibility of Prior Legal and Repair Costs
Cited in the reasoning regarding the calculation of the deductible loss, which was ultimately accepted in the final order.
GR.2018.13 · zh (§ 224 Abs. 2 StG)
Taxpayer Property Gains Tax Deduction Dispute Over Contractor Payment
This provision governs the allocation of costs in case of partial disposal, which was relevant for calculating the adjusted taxable gain.
GR.2013.20 · zh (§ 224 Abs. 3 StG)
Real Estate Fund Capital Gain and Loss Offset Dispute
Cited in the reasoning regarding the deductibility of losses from partial disposals, relevant to the accepted loss carry-forward.
GR.2012.58 · zh (§ 224 Abs. 3 StG)
Taxpayers' Attempt to Offset Real Estate Gains Losses Between Solely and Jointly Owned Properties Fails
This provision governs the conditions under which losses from partial sales can be offset, which was the central issue of the dispute, although the court ultimately found the requirements not met.
SB.2010.00014 · zh (§ 224 Abs. III StG)
Intercantonal Property Dealer Taxation and Loss Carryforward Rules
This provision is cited as background for the decision regarding the calculation of the real estate gains tax.
SB.2009.00113 · zh (§ 224 Abs. I StG)
Condominium Asset Cost Allocation Based on Original Value Quotas
This provision is cited in the 'Rechtsnormen' section and is likely relevant to the determination of capital gains tax, which is the subject of the case.
SB.2009.00113 · zh (§ 224 Abs. II StG)
Condominium Asset Cost Allocation Based on Original Value Quotas
This provision is cited in the 'Rechtsnormen' section and is likely relevant to the determination of capital gains tax, which is the subject of the case.
SB.2009.00113 · zh (§ 224 Abs. I StG)
Taxpayer Appeal on Real Estate Gains Tax Acquisition Cost Reallocation Based on Altered Land Register Quotas
This specific paragraph is cited as governing the allocation of acquisition costs, central to the dispute.
SB.2009.00113 · zh (§ 224 Abs. II StG)
Taxpayer Appeal on Real Estate Gains Tax Acquisition Cost Reallocation Based on Altered Land Register Quotas
This specific paragraph is cited as governing the allocation of acquisition costs, central to the dispute.
SB.2009.00113 · zh (§ 224 StG)
Taxpayer Appeal on Real Estate Gains Tax Acquisition Cost Reallocation Based on Altered Land Register Quotas
The cited provision, in its various forms, governs the calculation and allocation of acquisition costs, which is the central issue of the decision.