631.1
STGLFLT
CH-ZH
CH-ZH
Art. 47 : Steuergesetz (StG)
Art. 47
1 Die Vermögenssteuer beträgt (Grundtarif):109
0%
für die ersten
1/2%% für die weiteren
1%%
für die weiteren
112%% für die weiteren
2%% für die weiteren
212%% für die weiteren
3%
für Vermögensteile über
Fr. 80 000
Fr. 238 000
Fr. 399 000
Fr. 636 000
Fr. 956 000
Fr. 953 000
Fr. 3 262 000
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 (121)
SB.2006.00035 · zh (§ 47 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 (§ 47 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 (for property).
DB.2024.156 · zh (§ 47 Abs. 1 StG)
Pension Contribution Deduction After Withdrawal Upheld
Cited in the dispositive for determining the tax rate for state and communal taxes, specifically for taxable assets.
DB.2024.79 · zh (§ 47 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 wealth tax assessment for cantonal and communal taxes.
DB.2024.45 · zh (§ 47 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 (§ 47 Abs. 1 StG)
Pension Lump Sum Taxed as Ordinary Income
Used for the assessment of taxable wealth for state and communal taxes.
DB.2024.56 · zh (§ 47 Abs. 1 StG)
Taxpayer Appeal on Imputed Rental Income and Underutilization Deduction
Cited in the operative part for determining the assessment of wealth tax for the cantonal and communal taxes.
LY230005 · zh (Art. 47 aAbs. 2 StG ZH)
Divorce and Child Support Modification Based on Changing Employment and Income Recalculation
Cited in the reasoning section when calculating the taxable income for the appellant's tax assessment (Zurich).
DB.2023.190 · zh (§ 47 Abs. 1 StG)
Taxpayer Challenge to Proportional Allocation of Deductions Under DTA
Cited in the dispositive for determining the taxable wealth 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 (§ 47 Abs. II StG)
Child Deduction and Taxpayer's Contribution to Upkeep
Cited for the distribution of costs in 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 (§ 47 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 setting the taxable wealth for cantonal and municipal taxes.