631.1
STGLFLT
CH-ZH
CH-ZH
Art. 33 : Steuergesetz (StG)
Art. 33
Nicht abzugsfähig sind die übrigen Kosten und Aufwendun-
gen, insbesondere
a. die Aufwendungen für den Unterhalt des Steuerpflichtigen und
seiner Familie sowie der durch die berufliche Stellung des Steuer-
pflichtigen bedingte Privataufwand,
b. ...82
c. die Aufwendungen für Schuldentilgung,
d. die Aufwendungen für die Anschaffung, Herstellung oder Wertver-
mehrung von Vermögensgegenständen,
e. Einkommens-, Grundstückgewinn-, Handänderungs- und Vermö-
genssteuern von Bund, Kantonen und Gemeinden und gleichartige
ausländische Steuern.
Gerichtsentscheide zu dieser Bestimmung (65)
SB.2003.00075 · zh (§ 33 lit. 3 StG)
Real Estate Dealers' Direct Federal Tax Deduction in Real Estate Gains Tax
This provision is listed under 'Rechtsnormen' and relates to the substantive basis for determining the taxable gain in the context of property dealers.
SB.2003.00062 · zh (§ 33 lit. e StG)
Property Dealer Tax Offset Waiver Case
This section of the Cantonal Tax Law is listed among the norms but its direct application in the final orders is not detailed.
SB.2003.00063 · zh (§ 33 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.2002.00046 · zh (§ 33 lit. b) StG)
Educational Expense Deductibility for General Business Degree
This Cantonal Tax Law provision was cited as the basis for determining the deductibility of income tax expenses, which includes professional education costs.
SB.2002.00047 · zh (§ 33 lit. b) 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.2002.00046 · zh (§ 33 lit. b) StG)
Tax Deductibility of Vocational Training Expenses
This provision is cited in the Rechtsnormen section, which is generally used to indicate the legal basis relevant to the case, although it is not explicitly repeated in the dispositive, it underpins the decision on the deductibility of costs.
SB.2003.00062 · zh (§ 33 lit. e StG)
Real Estate Gains Tax Deduction for Profit Tax Purposes
This provision is listed as a relevant legal norm.
SB.2003.00075 · zh (§ 33 lit. 3 StG)
Property Dealer Capital Gains Tax Reduction Inference
This provision is cited in relation to the deductibility of the direct federal tax in the context of the capital gains tax.
SB.2024.00127 · zh (Art. 33 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.
ST.2023.192 · zh (§ 33 lit. a StG)
Cantonal Expat Guidelines Voided Due to Illegality and Inequality
The private school costs are deemed non-deductible living expenses according to this provision, which governs non-deductible expenses.
SB.2022.00088 · zh (§ 33 lit. a StG)
Wealth Management Cost Deductibility for State and Municipal Taxes
This provision, concerning the deduction of maintenance costs for cantonal tax purposes, is cited under the legal norms section corresponding to the decision regarding the substance of the appeal.
SB.2022.00088 · zh (§ 33 lit. d StG)
Wealth Management Cost Deductibility for State and Municipal Taxes
This provision, concerning the deduction of administrative costs for cantonal tax purposes, is cited under the legal norms section corresponding to the decision regarding the substance of the appeal.
2021 · zh (§ 33 lit. d StG)
Taxpayers' Asset Management Cost Deduction Dispute
This provision excludes costs for the acquisition, manufacture, or enhancement of assets from deduction at the cantonal level, which the court used to disqualify portfolio management costs.
2020 · zh (§ 33 lit. d StG)
Architectural Costs Capital Expenditure vs. Maintenance
Cited to establish the non-deductibility of expenses that increase the value of a property, underpinning the decision.
DB.2019.123 · zh (§ 33 lit. d StG)
Deductibility of Asset Management Fees for Investment Advice
Cited as the basis for not deducting costs and expenses for the acquisition, production, or improvement of assets.