631.1
STGLFLT
CH-ZH
CH-ZH
Art. 38 : Steuergesetz (StG)
Art. 38
1 Der Vermögenssteuer unterliegt das gesamte Reinvermö-
2 Nutzniessungsvermögen wird dem Nutzniesser zugerechnet.
3 Bei Anteilen an kollektiven Kapitalanlagen mit direktem Grund-
besitz ist die Wertdifferenz zwischen den Gesamtaktiven der kollek-
tiven Kapitalanlage und deren direktem Grundbesitz steuerbar.49
4 Hausrat und persönliche Gebrauchsgegenstände werden nicht
besteuert.
Gerichtsentscheide zu dieser Bestimmung (29)
SB.2002.00082 · zh (§ 38 lit. I StG)
Cantonal Tax Office Bound by Oral Agreement on Asset Valuation for Wealth Tax
This provision is implicitly the basis for the decision regarding the valuation method for property tax purposes, as the court dealt with the acceptance of an individual market value.
SR.2023.00022 · zh (§ 38 Abs. I StG)
Loan Receivable Timing for Wealth Tax Assessment Post-Inheritance
Cited in the reasoning related to the basis for taxing total net assets, which is the context for the final order.
ST.2022.235 · zh (§ 38 ff. StG)
Taxpayer Challenge to Assessment of Unrefunded Pillar 3a Overcontributions as Taxable Wealth
The decision confirms the right of the cantonal tax office to include the excess contributions as taxable wealth based on this provision (and implicitly § 38 Abs. 1 StG mentioned earlier).
SR.2021.00004 · zh (§ 38 StG)
Revocation of Tax Exemption and Shareholder Reassessment
This provision is implicitly the main ground used to reject the appeal (implied by the final order rejecting the recourse and upholding the underlying decision which likely relied on this norm regarding subsequent taxation).
SR.2021.00001 · zh (§ 38 StG)
Tax Assessment Appeal Dismissed Over Undervalued Artwork
This provision is cited regarding the definition or scope of household goods in relation to the disputed asset (the painting).
ZL.2017.00096 · zh (§ 38 Abs. 1 StG)
Supplementary Benefits Recalculation Barred by Prior Debt Confirmation
Cited regarding the scope of net assets subject to tax at the cantonal level.
DB.2016.126 · zh (§ 38 Abs. 2 StG)
Taxpayer Appeal: Imputed Rental Income, Rental Income Deduction, and Withholding Tax Refund on Investment Income
Cited in the reasoning to justify the attribution of property value to the usufructuary for property tax purposes.
SR.2016.00022 · zh (§ 38 Abs. II StG)
Tax Reassessment Upheld Due to Undervalued Real Estate and Undisclosed Inheritance Stake
This provision is cited as part of the legal basis for the reassessment decision.
2016 · zh (§ 38 Abs. 2 StG)
Wealth Tax Valuation of Commercial Property Co-ownership Share
This provision concerns the attribution of the usufructuary's property (Nutzniessungsvermögen) to the usufructuary, which is relevant for calculating the final taxable value.
SB.2015.00127 · zh (§ 38 Abs. I StG)
Tax Assessment of Securities Wealth and Income in Cross-Border Case
This provision is cited in the dispositive orders regarding the overall decision.
SB.2015.00086 · zh (§ 38 Abs. I StG)
Property Gift Taxation and the Cut-Off Date Principle
This provision is cited in connection with the decision on the appeal concerning state and municipal taxes for 2011.
SR.2014.00017 · zh (§ 38 StG)
Taxpayer's Undeclared Loan: Strict Liability for Additional Tax
Cited as the basis for the court's decision regarding the assessment of additional taxes.
2014 · zh (§ 38 Abs. 2 StG)
Taxpayer's Life Insurance Policies Deemed Taxable Assets Despite Collateral Assignment and Reinvestment Clause
The court used this provision to explain that usufructuary property is attributed to the usufructuary, and applied it to determine that the tax payer was not to be taxed on his partnership interests due to the usufruct reserved by his father.
SB.2014.00020 · zh (§ 38 Abs. I StG)
Tax Liability for Reimbursed Relocation Costs and Inclusion of Intercompany Loan in Wealth Tax Assessment
This provision concerning capital tax was implicitly considered in the context of the shareholder loan.
ST.2005.289 · zh (§ 38 Abs. 1 StG)
Tax Assessments Upheld Despite Fraud Claims and Pending Criminal Investigation
Provision stating that the wealth tax is levied on the entire net assets.