631.1 STGLFLT

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Art. 46 : Steuergesetz (StG)

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Art. 46

Schulden, für die der Steuerpflichtige allein haftet, werden

voll abgezogen; andere Schulden, wie Solidar- und Bürgschaftsschul-

den, nur insoweit, als sie vom Steuerpflichtigen getragen werden müs-

sen.

VIII.70 Steuer-

tarif

← Art. 45 Steuergesetz (StG) Art. 47 →

Gerichtsentscheide zu dieser Bestimmung (9)

SB.2004.00074 · zh (§ 46 StG)

Tax Treatment of Retroactive Pension Contribution Provisions and Deductibility of Self-Employed Contributions

This provision is related to the tax assessment principles applied in the decision, specifically concerning the total profit principle.

SB.2014.00127 · zh (§ 46 StG)

Taxpayer Fails to Prove Loan Deductions for State and Municipal Taxes

Cited in the background, but not explicitly in the final orders (dispositive) as the main ground for dismissal.

2013 · zh (Art. 46 StG)

Taxpayer Fails to Substantiate International Loan and Interest Deductions

Although mentioned in the reasoning regarding the deduction of debt from assessable assets, this article was not explicitly cited in the final operative orders (1 and 2).

2010 · zh (§ 46 StG)

Taxpayers v. State: Wealth Tax Deduction for Life Insurance Surrender Value

This article on deductible debts was the subject of the appeal, which was rejected on the basis that the surrender value was not a deductible debt.

2009 · zh (§ 46 StG)

Taxpayers' Mutual Error Regarding Wealth Assessment and Debt Deduction

The appeal was granted in full because the relevant debts must be deducted according to this provision.

ZL.2004.00002 · zh (§ 46 des Zürcher Steuergesetzes (StG))

Supplementary Benefits: Medical Expenses, Accommodation Costs, and Deductible Debts

Used to determine that debts for services already rendered are deductible for wealth assessment.

SB.2010.00127 · zh (§ 46 StG)

Tax Deductibility of Annuity Redemption Value

This provision is cited as a legal norm relevant to the decision regarding the deduction of liabilities for tax purposes.

SB.2014.00081 · zh (§ 46 StG)

Taxation of Life Insurance Surrender Value

This provision is cited in the list of legal norms but does not appear in the dispositive section.

SB.2014.00127 · zh (§ 46 StG)

Taxpayers' Appeal Dismissed for Lack of Proof Regarding Loan Deductions

This provision concerning the assessment of tax liability was relevant to the dispute.