Art. 25 : Steuergesetz (StG)

SB.2002.00046 · zh (§ 25 lit. Id) StG)

Educational Expense Deductibility for General Business Degree

This Cantonal Tax Law provision was cited in the context of the overall tax assessment rules.

SB.2002.00047 · zh (§ 25 lit. Id) StG)

Taxpayer v. Tax Authority (LL.M. Deductibility)

This provision is cited as a relevant legal norm concerning the income tax law applicable to the case.

SB.2024.00127 · zh (§ 25 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.

SB.2015.00109 · zh (§ 25 StG)

Deductibility of Out-of-Home Meal Costs for State and Municipal Taxes

This article is cited in the section listing the legal norms, suggesting its relevance to the final decision regarding cantonal tax law, although the explicit connection to the dispositive orders is implied by its inclusion alongside other cited provisions.

SB.2015.00031 · zh (§ 25 StG)

Co-owner Fund Contributions Tax Deductibility Case

This article appears in the list of cited legal norms, although the dispositive itself is not fully visible, suggesting it forms the basis for the tax treatment discussed.

SB.2014.00099 · zh (§ 25 StG)

Marital Property Division Costs Not Deductible Business Expenses

This provision is cited in relation to the definition of income, and its application is implied in the reasoning regarding the non-deductibility of legal costs.

DB.2012.183.184 · zh (§§ 25 und 26 des Steuergesetzes vom 8. Juni 1997 (StG))

Taxpayer Denied Deduction for Voluntary Guarantee Payments on Company Debt

The court stated that the reasoning regarding federal tax provisions (Art. 25 and 26 DBG) applies analogously to cantonal taxes based on these sections.

SB.2009.00120 · zh (§ 25 StG)

City and Tourist Taxes Not Deductible as Property Expenses

This provision is listed under 'Rechtsnormen', indicating its relevance to the legal framework of the decision regarding state and municipal taxes.

2008 · zh (§ 25 StG)

Taxpayer vs. Tax Authority: Deductibility of CAS Expenses for Sales Engineer Specialization

Cited in the reasoning section as the basis for deducting necessary expenses to determine net income, which underpins the decision to allow the appeal regarding cantonal taxes.

2009 · zh (§ 25 des Steuergesetzes vom 8. Juni 1997 (StG))

Taxpayers v. Assessment Authority (Property Maintenance Expenses for Satellite Dish Replacement)

This provision regarding the determination of net income by deducting necessary expenses was used in the reasoning leading up to the final decision, although the final orders only mention procedural and cost articles.

SB.2008.00124 · zh (§ 25 StG)

Taxpayer v. Tax Authority: Patent Costs Deductibility

This provision is cited alongside other substantive tax law provisions that form the basis of the ruling.

ST.2009.38 · zh (§ 25 des Steuergesetzes vom 8. Juni 1997 (StG))

Tax Assessment Appeal: Deductible Maintenance vs. Undocumented Disability Expenses

The court partially granted the appeal based on the rules for determining net income, specifically regarding deductible expenses for real estate (§ 30 Abs. 2 StG, cited in the reasoning).

2008 · zh (§ 25 StG)

Taxpayers v. Tax Assessment on Home Maintenance Deductions

This provision establishes the basis for reducing taxable income by necessary expenses, which justifies the allowance of the appeal regarding cantonal tax.

SB.2002.00047 · zh (§ 25 lit. Id) StG)

Taxpayer v. Tax Authority: LL.M. Education Expense Deductibility

This provision is cited as the legal norm basis related to the non-deductibility of education costs in the cantonal tax law.

SB.2007.00098 · zh (§ 25 StG)

Taxpayer Due Process Violation in Municipal Property Tax Deductibility Case

Cited in relation to the nature of property taxes, influencing the deductibility of the foreign taxes.