631.1
STGLFLT
CH-ZH
CH-ZH
Art. 35 : Steuergesetz (StG)
Art. 35
1 Die Einkommenssteuer beträgt (Grundtarif):109
0% für die ersten
2% für die weiteren
3% für die weiteren
4% für die weiteren
5% für die weiteren
6% für die weiteren
7% für die weiteren
8% für die weiteren
9% für die weiteren
10% für die weiteren
11% für die weiteren
12% für die weiteren
13% für Einkommensteile über
Fr. 6 900
Fr. 4 900
Fr. 4 800
Fr. 7 900
Fr. 9 600
Fr. 11 000
Fr. 12 900
Fr. 17 400
Fr. 33 600
Fr. 33 200
Fr. 52 700
Fr. 68 400
Fr. 263 300
2 Für Ehegatten, die in rechtlich und tatsächlich ungetrennter Ehe
leben, sowie für verwitwete, gerichtlich oder tatsächlich getrennt lebende,
geschiedene und ledige Steuerpflichtige, die mit Kindern im Sinn von
Gerichtsentscheide zu dieser Bestimmung (136)
SB.2006.00035 · zh (§ 35 Abs. II 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.
ST.2025.57 · zh (§ 35 Abs. 2 StG)
Taxpayer Appeal Regarding Out-of-Canton Permanent Establishment and Income Allocation
Cited in the final order regarding the applicable tariff for calculating the tax based on the newly assessed taxable income.
DB.2024.156 · zh (§ 35 Abs. 1 StG)
Pension Contribution Deduction After Withdrawal Upheld
Cited in the dispositive for determining the tax rate for state and communal taxes.
DB.2024.79 · zh (§ 35 Abs. 2 StG)
Taxpayer Share Depreciation Disallowed Due to Lack of Causal Link to Investor Negotiation Failure
Cited as the tariff basis for calculating the final tax liability for cantonal and communal taxes.
DB.2024.45 · zh (§ 35 Abs. 2 StG)
Taxpayer Deductibility of Costs for Demolition and Replacement of Protected Agricultural Building
Cited in the final order (2) to determine the tax rate for the cantonal and municipal tax calculation.
DB.2023.182 · zh (§ 35 Abs. 1 StG)
Pension Lump Sum Taxed as Ordinary Income
Used to determine the tax rate for state and communal taxes based on the calculated income.
DB.2024.56 · zh (§ 35 Abs. 1 StG)
Taxpayer Appeal on Imputed Rental Income and Underutilization Deduction
Cited in the operative part for determining the tariff for the cantonal and communal taxes.
DB.2023.190 · zh (§ 35 Abs. 1 StG)
Taxpayer Challenge to Proportional Allocation of Deductions Under DTA
Cited in the dispositive for determining the tariff basis for the cantonal and communal taxes.
ST.2023.177 · zh (§ 35 Abs. 1 bzw. § 47 Abs. 1 StG)
Taxation of Employee Share Acquisition with Repurchase Obligation
Cited in the dispositive to set the tax rates for the final assessment of income and assets.
SB.2023.00107 · zh (§ 35 Abs. II StG)
Child Deduction and Taxpayer's Contribution to Upkeep
Cited as a legal basis for the parent tariff (Elterntarif) in cantonal taxes.
SB.2023.00107 · zh (§ 35 Abs. IIbis StG)
Child Deduction and Taxpayer's Contribution to Upkeep
Cited as a legal basis for the additional deduction for insurance premiums for cantonal taxes.
DB.2023.69 · zh (§ 35 Abs. 2 bzw. § 47 Abs. 2 StG)
School Fees as Taxable Child Support Income in Divorce Dispute
Determines the tax tariff based on marital status.
DB.2023.69 · zh (§ 35 Abs. 2bis bzw. § 47 Abs. 2bis StG)
School Fees as Taxable Child Support Income in Divorce Dispute
Grants deductions based on marital status for tax purposes.
2021 · zh (§ 35 Abs. 2 bzw. § 47 Abs. 2 StG)
Taxpayers v. Tax Authority: Childcare Deduction Proration Based on Income Assessment Procedure
Cited in the dispositive section for determining the assessment for cantonal and municipal taxes.
DB.2022.85 · zh (§ 35 Abs. 1 StG)
Taxpayer Appeal Dismissed Over Attempted Withdrawal of Housing Benefit Claim and Rejection of Home Office Deduction
Cited in the dispositive order for calculating the cantonal and municipal taxes assessment.