631.1
STGLFLT
CH-ZH
CH-ZH
Art. 56 : Steuergesetz (StG)
Art. 56
¹ Juristische Personen mit Sitz oder mit tatsächlicher Ver-
waltung ausserhalb des Kantons sind steuerpflichtig, wenn sie
a. Teilhaber an Geschäftsbetrieben im Kanton sind,
b. im Kanton Betriebsstätten unterhalten,
c. an Grundstücken im Kanton Eigentum, dingliche Rechte oder die-
sen wirtschaftlich gleichkommende persönliche Nutzungsrechte
haben,
d.97 mit im Kanton gelegenen Grundstücken handeln.
² Juristische Personen mit Sitz und tatsächlicher Verwaltung im
Ausland sind ausserdem steuerpflichtig, wenn sie
a. Gläubiger oder Nutzniesser von Forderungen sind, die durch
Grund- oder Faustpfand auf Grundstücken im Kanton gesichert
sind,
b.98 im Kanton gelegene Grundstücke vermitteln.
Gerichtsentscheide zu dieser Bestimmung (18)
SB.2004.00075 · zh (§ 56 Abs. I StG)
French Entity Tax Assessment Challenge in Zurich
This paragraph of the Zurich Tax Statute was used in the context of objective taxation.
SB.2024.00065 · zh (§ 56 Abs. I lit. b StG)
Tax Domicile Dispute: Canton of Zurich vs. Canton G
This provision was used in the context of determining tax jurisdiction, which is central to the final order.
SB.2024.00039 · zh (§ 56 Abs. I lit. c StG)
Investment Fund Loss Offsetting and Accounting Periodicity
This provision is listed under the relevant legal norms but is not explicitly cited in the final orders determining the outcome.
SB.2024.00015 · zh (§ 56 Abs. I lit. c StG)
Tax Assessment Upheld Due to Insufficient Documentation
This provision is listed under 'Rechtsnormen' and is relevant to the substantive basis of the decision, which upholds the tax assessment.
SB.2024.00029 · zh (§ 56 Abs. I lit. b 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.2019.00029 · zh (§ 56 Abs. I lit. b StG)
Tax Assessment Appeal: Management and License Fees Reclassified as Concealed Profit Distributions
This article is cited in the context of the legal grounds concerning the rejection of the appeal, likely related to the non-deductibility of certain expenses.
SB.2019.00034 · zh (§ 56 Abs. I lit. b StG)
Tax Authority Dispute: Formal Seat vs. Permanent Establishment
This provision is likely cited as a supporting basis for determining the tax jurisdiction related to the permanent establishment.
SB.2018.00068 · zh (§ 56 Abs. I lit. b StG)
Intercantonal Tax Apportionment for Mixed Enterprise with Inadequate Accounting
This provision likely relates to the conditions under which a specific method of apportionment (like the one chosen) must be applied.
SB.2017.00071 · zh (§ 56 Abs. I lit. b StG)
Tax Deductibility of Extraordinary Write-Downs for Intercompany Receivables
This provision is cited as part of the legal basis for the decision regarding state and municipal taxes.
SB.2017.00005 · zh (§ 56 Abs. I lit. b StG)
Taxpayer's Actual Place of Management Determines Tax Domicile
This provision was applied in the context of determining the main tax domicile, specifically regarding the denial of recognition of a statutory seat as the main tax domicile if it is a letterbox domicile.
SB.2015.00152 · zh (§ 56 Abs. I lit. b StG)
Zurich Tax Liability Dispute: Permanent Establishment Not Proven
Cited as the legal basis for determining tax liability due to a permanent establishment.
2010 · zh (§ 56 Abs. 1 lit. b StG)
Tax Liability Following Statutory Seat Transfer and Actual Management Determination
Cited in the context of establishing limited tax liability in the canton when the primary tax domicile is outside the canton.
2008 · zh (§ 56 Abs. 1 lit. b StG)
Zurich Tax Liability and Place of Actual Management Dispute
Cited as the basis for determining limited tax liability in the canton if the primary tax domicile is elsewhere, provided there is a permanent establishment.
SB.2015.00152 · zh (§ 56 Abs. I lit. b StG)
Zurich Tax Jurisdiction Appeal Based on Permanent Establishment Claim
This cantonal tax law provision is cited as a basis for the decision concerning tax jurisdiction.
SB.2017.00005 · zh (§ 56 Abs. I lit. b StG)
Intercantonal Tax Domicile Dispute: Actual Management vs. Statutory Seat
This provision is cited regarding the criteria for determining tax domicile in intercantonal relations.