631.1
STGLFLT
CH-ZH
CH-ZH
Art. 51 : Steuergesetz (StG)
Art. 51
1 Das steuerbare Vermögen bemisst sich nach dem Stand am
Ende der Steuerperiode oder der Steuerpflicht.
2 Für Steuerpflichtige mit selbstständiger Erwerbstätigkeit, deren
Geschäftsjahr nicht mit dem Kalenderjahr übereinstimmt, bestimmt
sich das steuerbare Geschäftsvermögen nach dem Eigenkapital am
Ende des in der Steuerperiode abgeschlossenen Geschäftsjahres.
3 Besteht die Steuerpflicht nur während eines Teils der Steuer-
periode, wird die diesem Zeitraum entsprechende Steuer erhoben.
4 Erbt der Steuerpflichtige während der Steuerperiode Vermögen
oder entfällt die wirtschaftliche Zugehörigkeit zu einem anderen Kan-
ton während der Steuerperiode, gilt Abs. 3 sinngemäss.
Gerichtsentscheide zu dieser Bestimmung (39)
SB.2007.00097 · zh (§ 51 Abs. I StG)
Tax Valuation of Unlisted Shares: Arms-Length Transaction Standard
Cited in the decision's legal norms section, implying its use in the substantive reasoning leading to the final order.
SB.2024.00074 · zh (§ 51 StG)
Tax Valuation of Unlisted Shares Dispute
This provision is cited in the list of legal norms as a potential applicable legal standard.
SB.2025.00010 · zh (§ 51 StG)
Tax Valuation of Unlisted Shares: Practitioner Method Overruled in Favor of Equal Weighting
This provision is cited in the context of the reasoning leading to the decision regarding the valuation method, which underpins the final ruling.
SR.2023.00022 · zh (§ 51 Abs. I StG)
Loan Receivable Timing for Wealth Tax Assessment Post-Inheritance
Cited in the reasoning regarding the time at which taxable assets are determined, which supports the final order.
SB.2023.00096 · zh (§ 51 Abs. I StG)
Taxation of Unestablished Marital Property Equalization Claims
The court applied this provision to determine the taxability of assets for state and municipal taxes.
SB.2020.00100 · zh (§ 51 Abs. II VO StG)
Taxpayer Appeal of Default Interest on Late Corrected Tax Payment
This provision was listed under 'Rechtsnormen' and relates to the specific administrative ordinance governing interest calculation.
SB.2020.00100 · zh (§ 51 Abs. III VO StG)
Taxpayer Appeal of Default Interest on Late Corrected Tax Payment
This provision was listed under 'Rechtsnormen' and relates to the specific administrative ordinance governing interest calculation.
SB.2020.00100 · zh (§ 51 Abs. IV VO StG)
Taxpayer Appeal of Default Interest on Late Corrected Tax Payment
This provision was listed under 'Rechtsnormen' and relates to the specific administrative ordinance governing interest calculation.
SB.2020.00088 · zh (§ 51 Abs. I StG)
Taxpayer challenges reassessment, court finds procedural flaw but upholds previous valuation for equality.
This provision is relevant as it likely governs the assessment of income and wealth taxes, which are the subject of the dispute.
2019 · zh (§ 51 Abs. 1 StG)
Taxation of Share Transfer via Divorce Settlement and Option Back
This article states that the valuation is determined based on the status at the end of the tax period, relevant for the share valuation dispute.
2017 · zh (§ 51 Abs. 1 StG)
Taxpayer Challenge to Valuation of Shares in Legal Services Corporation
Cited alongside Art. 17 Abs. 1 StHG to establish the temporal point for determining the taxable assets (end of the tax period).
2018 · zh (§ 51 Abs. 1 des Steuergesetzes vom 8. Juni 1997 [StG])
Taxpayers Appeal Cantonal Valuation of Unlisted Shares
Cited in the reasoning regarding the timing of determining taxable wealth, but the dispositive rests on the outcome derived from the valuation methodology.
SB.2019.00087 · zh (§ 51 Abs. I StG)
Shareholder Valuation Method Upheld in Tax Dispute
This provision was used to determine the tax liability based on the assessed value of the shares.
2018 · zh (§ 51 Abs. 1 StG)
Taxpayer Appeal of Holding Company Share Valuation for Wealth Tax
The Cantonal law mirroring Art. 17 Abs. 1 StHG regarding the assessment date for taxable assets.
2018 · zh (§ 51 Abs. 2 StG)
Taxpayer Appeal of Holding Company Share Valuation for Wealth Tax
The Cantonal law mirroring Art. 17 Abs. 2 StHG regarding the assessment of business assets for those with non-calendar fiscal years.