631.1
STGLFLT
CH-ZH
CH-ZH
Art. 26 : Steuergesetz (StG)
Art. 26
89 1 Als Berufskosten werden abgezogen
a.109 die notwendigen Kosten bis zu einem Höchstbetrag von Fr. 5200
für Fahrten zwischen Wohn- und Arbeitsstätte,
b. die notwendigen Mehrkosten für Verpflegung ausserhalb der
Wohnstätte und bei Schichtarbeit,
с. die übrigen für die Ausübung des Berufes erforderlichen Kosten;
Gerichtsentscheide zu dieser Bestimmung (79)
SB.2003.00063 · zh (§ 26 Abs. I lit. b StG)
Tax Deductibility of Post MBA e-Business Course Costs
This tax provision is listed as a relevant legal norm for the decision, implying its use in the ruling concerning the deductibility of costs.
SB.2024.00044 · zh (§ 26 StG)
Taxpayer Challenge to Proportional Allocation of Deductions for Foreign Income
Cited in the list of legal norms, relevant to the subject matter of the appeal concerning deductions.
SB.2024.00046 · zh (§ 26 Abs. I StG)
Taxpayer's Professional Activity and Share Valuation for Tax Purposes
Relates to the deduction of expenses incurred in the exercise of a profession.
SB.2024.00046 · zh (§ 26 Abs. II StG)
Taxpayer's Professional Activity and Share Valuation for Tax Purposes
Determines the lump sum deduction for expenses related to secondary employment.
SB.2024.00046 · zh (§ 26 StG)
Taxpayer's Professional Activity and Share Valuation for Tax Purposes
Regulates the deduction of professional expenses.
ST.2023.192 · zh (§ 26 Abs. 1 StG)
Cantonal Expat Guidelines Voided Due to Illegality and Inequality
The refusal of the tax authorities to grant the requested deductions for private school costs is based on the fact that these costs do not qualify as necessary professional expenses under this provision, leading to the dismissal of the appeal.
SB.2021.00027 · zh (§ 26 Abs. I StG)
CEO Flight and Accommodation Expense Deductibility Appeal
Cited in the reasoning regarding deductible professional expenses, which forms the basis for the decision on appeal rejection.
2019 · zh (§ 26 Abs. 1 lit. c StG)
Occupational Expenses Deduction vs. Lump-Sum Allowance Appeal
Cited as the legal basis for the deductibility of remaining professional expenses, which the court ultimately only partially allowed.
2019 · zh (§ 26 Abs. 1 lit. a StG)
Taxpayer Appeal on Commuting Expense Deduction Threshold
This provision defines the basis for deductible professional expenses, specifically necessary costs for travel between home and the workplace, which is the core subject of the dispute regarding the appeal's merit.
SB.2018.00056 · zh (§ 26 Abs. I lit. a StG)
Commuting Costs and Secondary Residence Deductibility for Weekly Commuters
This provision (likely related to the deduction of income-related costs) is cited implicitly as the basis for the allowed deduction of travel costs.
SB.2018.00056 · zh (§ 26 Abs. I lit. c StG)
Commuting Costs and Secondary Residence Deductibility for Weekly Commuters
This provision (likely related to the deduction of income-related costs, specifically housing/accommodation) is cited implicitly as the basis for the limitation on deducting non-recognized weekly accommodation costs.
2018 · zh (§ 26 Abs. 3 StG)
Non-Resident Employee Pension Deduction Offset Ruling
Cited as part of the legal framework establishing the principle that the lump-sum deduction for professional expenses can be claimed even if actual costs are lower.
2017 · zh (§ 26 Abs. 1 lit. b StG)
Taxpayer v. Tax Authority: Meal Expense Deduction Based on Modern Living Standards
This provision establishes the deductibility of necessary additional costs for meals outside the dwelling as professional expenses, forming the basis for granting the deduction.
SB.2017.00096 · zh (§ 26 Abs. I lit. c StG)
Taxpayer Denied Home Office Deduction, Procedural Delay Claim, and Minimum Fee Ruling
Deductibility of costs for a private home office is denied as the employee has flexible work arrangements at the employer's premises and is not forced to work from home.
SB.2017.00009 · zh (§ 26 Abs. I lit. c StG)
Taxpayer Deductibility of Combined Bicycle and Public Transport Commuting Expenses
This provision regarding the deduction of necessary commuting costs formed the basis for the decision, as it was cited in the context of allowing the deduction.