631.1
STGLFLT
CH-ZH
CH-ZH
Art. 23 : Steuergesetz (StG)
Art. 23
Steuerbar sind auch
a. alle anderen Einkünfte, die an die Stelle des Einkommens aus
Erwerbstätigkeit treten,
b. einmalige oder wiederkehrende Zahlungen bei Tod sowie für
bleibende körperliche oder gesundheitliche Nachteile,
c. Entschädigungen für die Aufgabe oder Nichtausübung einer Tätig-
keit,
d. Entschädigungen für die Nichtausübung eines Rechtes,
e.
f.30 Unterhaltsbeiträge, die ein Steuerpflichtiger bei Scheidung, ge-
richtlicher oder tatsächlicher Trennung für sich erhält, sowie Un-
terhaltsbeiträge, die ein Elternteil für die unter seiner elterlichen
Sorge oder Obhut stehenden Kinder erhält.
Gerichtsentscheide zu dieser Bestimmung (15)
SB.2001.00054 · zh (§ 23 lit. b StG)
Tax Treatment of Lump-Sum Compensation for Loss of Household Services
The final decision relies on this provision regarding the enumeration of tax-exempt income.
SB.2024.00127 · zh (§ 23 lit. f StG)
Tax Deductibility of Divorce Legal Fees
This provision is cited in the list of legal norms that form the basis of the court's reasoning, which ultimately leads to the decision in the dispositive section.
DB.2023.69 · zh (§ 23 lit. f StG)
School Fees as Taxable Child Support Income in Divorce Dispute
Used to determine the taxability of received maintenance payments.
SB.2023.00044 · zh (§ 23 lit. f StG)
Tax Deductibility of Excess Child Support Payments and Inflation Adjustment
This provision is cited as a basis for the partial acceptance of the appeal regarding tax deductions.
SB.2020.00102 · zh (§ 23 lit. d StG)
Tax Treatment of "Share Purchase Interest Rate" Payment Upon Corporate Sale
This article, along with others, was implicitly the basis for the final order rejecting the appeal, as the court determined the amount was not taxable income under the relevant tax law.
SB.2019.00069 · zh (§ 23 lit. e StG)
Taxability of In-Game Item Sales Proceeds
This provision was used in connection with the decision regarding cantonal and communal taxes.
DB.2018.180 · zh (§ 23 lit. d StG)
Taxpayer Compensation for Land Encroachment Deemed Taxable Income
The court considered this provision when classifying the payment as compensation for the non-exercise of a right, which falls under taxable 'other income'.
SB.2017.00144 · zh (§ 23 lit. f StG)
Tax Deductibility of Child Support Payments After Custodial Parent's Death
This provision dictates which family maintenance payments are deductible under cantonal law, the core issue of the appeal.
2015 · zh (§ 23 lit. f StG)
Taxpayer Deducts Employer-Paid Medical Costs for Estranged Spouse
Cited in the reasoning that led to the ultimate decision, suggesting the income should be taxed by the spouse.
2010 · zh (§ 23 lit. c StG)
Taxation of Deferred Share Sale Proceeds Contingent on Non-Compete Clause
This provision defines income from the waiver or non-exercise of an activity under cantonal law, which was the basis for taxing the CHF 320,000 payment as income.
2009 · zh (§ 23 lit. a StG)
Taxation of Lump-Sum Unemployment Benefit Back Payment
This article dictates that income substituting for earned income (like unemployment benefits) is taxable, forming the basis for including the lump sum payment in the taxable income.
LY230007 · zh (Art. 23 lit. f StG ZH)
Interim Spousal Maintenance Adjustment Pending Full Employment
Cited in calculating deductible income components for the defendant in the current maintenance calculation.
SB.2019.00069 · zh (Art. 23 lit. e StG)
Sale of In-Game Currency is Taxable Income, Not Capital Gains
Cited as a basis for qualifying the net proceeds from the sale of nuggets as taxable income.
SB.2019.00069 · zh (§ 23 lit. e StG)
Sale of In-Game Currency is Taxable Income, Not Capital Gains
Cited as a basis for qualifying the net proceeds from the sale of nuggets as taxable income.
SB.2019.00104 · zh (§ 23 lit. f StG)
Tax Deductibility of Tuition Payments as Child Support
Cited as the basis for the tax deductibility of maintenance payments for children in cantonal law.