631.1
STGLFLT
CH-ZH
CH-ZH
Art. 32 : Steuergesetz (StG)
Art. 32
Von den Einkünften werden ferner abgezogen
a.37 die Krankheits- und Unfallkosten des Steuerpflichtigen und der
von ihm unterhaltenen Personen, soweit der Steuerpflichtige die
Kosten selber trägt und diese 5 Prozent der um die Aufwendun-
gen gemäss §§ 26–31 verminderten steuerbaren Einkünfte über-
steigen,
b.49 die freiwilligen Leistungen von Geld und übrigen Vermögens-
werten an den Bund und seine Anstalten, an Kantone und ihre
Anstalten, an Gemeinden und ihre Anstalten und an andere juris-
tische Personen mit Sitz in der Schweiz, die im Hinblick auf
öffentliche oder ausschliesslich gemeinnützige Zwecke von der
Steuerpflicht befreit sind, wenn die Zuwendungen in der Steuer-
periode Fr. 100 erreichen und insgesamt 20 Prozent der um die
Aufwendungen gemäss §§ 26–31 verminderten steuerbaren Ein-
künfte nicht übersteigen.
Gerichtsentscheide zu dieser Bestimmung (18)
SB.2006.00026 · zh (§ 32 lit. b StG)
Tax Treatment of Post-Mortem Employment Income and Vacation Pay
This article is cited in the text as a relevant legal norm, though its direct application in the dispositive is not explicitly detailed without the full text of the dispositive orders.
SB.2002.00081 · zh (§ 32 lit. a StG)
Taxpayer v. Tax Authority (OCD Expenses Deductibility)
This provision defines the deductible health expenses, which was the central issue regarding the rejected costs in the final decision.
SB.2002.00081 · zh (§ 32 lit. a StG)
Taxpayer's OCD Expenses Not Deductible Beyond Prescription Medication
This provision was used to determine whether the costs incurred by the taxpayer were deductible as illness-related expenses.
SB.2003.00019 · zh (§ 32 lit. b StG)
Tax Assessment Appeal: Business Property Classification and Charitable Deduction Timing
Cited in the context of the main subject of the appeal regarding the classification of assets as business assets.
SB.2024.00044 · zh (§ 32 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 (§ 32 lit. b 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.
2017 · zh (§ 32 lit. a StG)
Taxpayer Challenge to Nursing Home Deduction Classification
This provision concerning the deduction of sickness and accident costs was cited in the reasoning, but not explicitly in the final orders (1 and 2).
2017 · zh (§ 32 lit. a StG)
Taxpayer Deduction for Private Schooling Due to Child's Stress
This provision, analogously to Art. 33 Abs. 1 lit. hbis DBG, governs the deductibility of disability-related costs for cantonal and communal taxes.
SB.2015.00148 · zh (§ 32 lit. a StG)
Horse Boarding and Training Expenses Deductibility Appeal
This article is cited in the context of the final decision which rejects the appeal, concerning the non-deductibility of maintenance costs for horses.
2014 · zh (§ 32 lit. a StG)
Appellants' Appeal for Deduction of Spa Stay as Medical Expense Dismissed
This provision governs the deduction of health and accident costs for cantonal taxes, which was the core subject of the dismissed recourse.
2010 · zh (§ 32 lit. b StG)
Taxpayer Deduction for School Fees Based on Unlawful Precedent
This provision (concerning deductible voluntary contributions) is implicitly affected by the partial granting of the appeal based on the principle of equal treatment in error.
SB.2010.00036 · zh (§ 32 lit. a StG)
Deductibility of Supplementary Education Costs for Continuing Professional Development
This provision is cited in relation to the deductibility of costs.
2009 · zh (§ 32 lit. a StG)
Taxpayers v. Tax Authority: Disallowance of Foreign Alternative Medical Expense Deductions
Cited in the dispositive as the basis for dismissing the appeal concerning cantonal and communal taxes.
SB.2001.00024 · zh (§ 32 lit. a StG)
IVF Costs as Deductible Medical Expenses
The court applied this provision to determine that the costs of in-vitro fertilization are deductible illness costs if medically indicated.
SB.2001.00024 · zh (§ 32 lit. a StG)
IVF Costs as Deductible Medical Expenses for Tax Purposes
This provision is cited as the legal basis regarding the deductibility of medical expenses, which is the core issue decided upon.