631.1
STGLFLT
CH-ZH
CH-ZH
Art. 31 : Steuergesetz (StG)
Art. 31
Abs. 1 lit. k bleibt vorbehalten.
14
III. Ermittlung
des Rein-
einkommens
1. Grundsatz
2. Unselbst-
ständige
Erwerbs-
tätigkeit
Steuergesetz (StG)
631.1
2 Für die Berufskosten gemäss Abs. 1 lit. a–c legt die Finanzdirektion
Pauschalsätze fest. Im Falle von Abs. 1 lit. a und c steht dem Steuer-
pflichtigen der Nachweis höherer Kosten offen; der Höchstbetrag gemäss
Abs. 1 lit. a bleibt vorbehalten.
Gerichtsentscheide zu dieser Bestimmung (114)
SB.2004.00074 · zh (§ 31 Abs. I lit. d StG)
Tax Treatment of Retroactive Pension Contribution Provisions and Deductibility of Self-Employed Contributions
This provision relates to the conditions under which the retroactive consideration of provisions is permitted, which is the central issue decided upon.
SB.2006.00035 · zh (§ 31 Abs. I lit. g StG)
Taxpayer Claim for Child Deduction Without Legal Custody
This provision is listed among the legal norms applied in the context of the final ruling.
SB.2025.00016 · zh (§ 31 Abs. I lit. d StG)
Tax Deduction for Foreign Pension Scheme Contributions Denied
This cantonal provision, concerning the deductibility of contributions to pension schemes, was implicitly applied as the basis for analyzing the taxpayer's requested deduction.
SB.2024.00113 · zh (§ 31 Abs. I lit. i StG)
Taxpayer Appeal Dismissed on Partial Disability Expense Deductibility
This provision governs the deduction of disability-related costs at the cantonal level, which is the central issue leading to the dismissal of the appeal.
SB.2024.00127 · zh (Art. 31 lit. c 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.2024.00044 · zh (§ 31 Abs. I lit. a 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.2024.00044 · zh (§ 31 Abs. I lit. e 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.2024.00044 · zh (§ 31 Abs. I lit. g 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.
SR.2023.00031 · zh (§ 31 Abs. I Ziff. e StG)
Taxpayer Disability Insurance Deduction Appeal Dismissed
This provision concerning the deduction of insurance premiums under Cantonal Tax Law was likely used in the context of the court's decision.
SR.2023.00031 · zh (§ 31 Abs. I lit. g StG)
Taxpayer Disability Insurance Deduction Appeal Dismissed
This provision concerning the deduction of insurance premiums under Cantonal Tax Law was likely used in the context of the court's decision.
SB.2023.00105 · zh (§ 31 Abs. I lit. g StG)
Taxability of Unemployment Benefits Offset by Subsequent Pension and Disability Payments
Cited as the Cantonal equivalent of Art. 33 Abs. 1 lit. g DBG for the assessment of taxable income.
SB.2023.00107 · zh (§ 31 Abs. I lit. c StG)
Child Deduction and Taxpayer's Contribution to Upkeep
Cited as a legal basis for the child deduction in the context of joint custody and alimony payments for cantonal taxes.
DB.2023.22 · zh (§ 31 Abs. 1 lit. c StG)
Taxpayer Deduction Claim for Child Support Payments into Joint Account Denied
The main ground for dismissing the appeal/recourse is that the payments do not qualify as maintenance payments under this cantonal provision.
DB.2023.69 · zh (§ 31 Abs. 1 lit. c StG)
School Fees as Taxable Child Support Income in Divorce Dispute
Used to determine the deductibility of paid maintenance payments.
SB.2023.00059 · zh (§ 31 Abs. 1 lit. e StG)
Taxpayer Taxed on Untreated Pillar 3a Excess Contributions
This provision is implicitly the basis for the decision regarding the tax treatment of excess Pillar 3a contributions as taxable wealth, as the appeal was dismissed and this article was listed under 'Rechtsnormen' (legal norms) which generally support the contested ruling.