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631.1 STGLFLT CH-ZH

Art. 55 : Steuergesetz (StG)

Originalquelle öffnen Gesamter Erlass (322 Artikel) Maschinenlesbares Markdown (.md)

Art. 55

Juristische Personen sind aufgrund persönlicher Zugehörig-

keit steuerpflichtig, wenn sich ihr Sitz oder ihre tatsächliche Verwal-

tung im Kanton befindet.

← Art. 54 Steuergesetz (StG) Art. 56 →

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Gerichtsentscheide zu dieser Bestimmung (61)

SB.2024.00064 · zh (§ 55 StG)
Tax Jurisdiction Based on Place of Actual Management
Cited as a basis for the decision regarding the location of tax liability.
SB.2024.00065 · zh (§ 55 StG)
Tax Domicile Dispute: Canton of Zurich vs. Canton G
This provision likely formed the main basis for determining the tax domicile or jurisdiction, leading to the final decision of dismissal.
SB.2023.00109 · zh (§ 55 StG)
Zurich v. Zug Tax Domicile Dispute
This provision is listed under 'Rechtsnormen' and is cited as a legal norm relevant to the judgment on tax domicile.
SB.2023.00110 · zh (§ 55 StG)
Cantonal Tax Jurisdiction Dispute Over Place of Management
This provision is listed under 'Rechtsnormen' and relates to the legal basis underpinning the decision.
SB.2024.00023 · zh (§ 55 StG)
Tax Residency Dispute: Management Location Proven in Zurich
Cited in relation to the place of taxation based on the actual administration.
SB.2023.00086 · zh (§ 189 Abs. I i.V.m. § 55 StG)
Municipal Tax Jurisdiction Dispute: Actual Management Location Determines Liability
Applied analogously to intercommunal tax jurisdiction disputes, referencing the jurisprudence of the Federal Supreme Court regarding intercantonal double taxation.
SB.2024.00031 · zh (§ 55 StG)
Taxpayer's Appeal Dismissed: Effective Management Determined in Zurich
This provision is cited as the legal basis for determining the tax domicile of a legal entity.
SB.2024.00028 · zh (§ 55 StG)
Zurich v. Obwalden Tax Jurisdiction Dispute (Place of Effective Management)
This cantonal tax statute provision was cited as part of the legal basis for the decision on tax jurisdiction.
SB.2024.00029 · zh (§ 55 StG)
Tax Domicile Dispute: Unlimited Tax Liability Confirmed
This Cantonal Tax Law article is listed as a relevant norm for the decision regarding the tax domicile.
SB.2024.00036 · zh (§ 55 StG)
Tax Residence Dispute: Schwyz Letterbox vs. Zurich Central Management
This provision is listed under 'Rechtsnormen' and is relevant to the determination of tax jurisdiction.
SB.2024.00013 · zh (§ 55 StG)
Tax Residency Determination: Zug vs. Zurich Management Location
This provision is listed under 'Rechtsnormen' and is therefore deemed relevant to the decision, even if the dispositive is summarized without explicit numbering.
ST.2023.83 · zh (§ 55 StG)
Liechtenstein Entity Tax Jurisdiction Dispute
This provision mirrors the cantonal equivalent of Art. 20 Abs. 1 StHG regarding the basis for personal tax liability, which justifies the rejection of the appeal.
ST.2022.11 · zh (§ 55 StG)
Tax Jurisdiction of Actual Place of Management: Letterbox Company Case
Provision defining the location of actual management for tax purposes, which is central to the dispute.
ST.2023.126 · zh (§ 55 StG)
Tax Liability Based on Actual Management Location vs. Formal Seat
This provision defines the grounds for tax liability based on the seat or actual management being located in the Canton of Zurich, which is the core issue resolved by dismissing the appeal.
ST.2023.68 · zh (§ 55 StG)
Tax Liability Based on Actual Management Location Versus Formal Seat
Cited in the final order (1.) as the legal basis for establishing that the company is subject to unlimited tax liability in the Canton of Zurich due to its actual management being located there.