631.1
STGLFLT
CH-ZH
CH-ZH
Art. 6 : Steuergesetz (StG)
Art. 6
98 1 Steuerpflichtige, die im Kanton nur für einen Teil ihres Ein
kommens und Vermögens steuerpflichtig sind, entrichten die Steuern
für die im Kanton steuerbaren Werte nach dem Steuersatz, der ihrem
gesamten Einkommen und Vermögen entspricht.
2 Steuerpflichtige ohne steuerrechtlichen Wohnsitz oder Aufenthalt
in der Schweiz entrichten die Steuern für Geschäftsbetriebe, Betriebs
stätten und Grundstücke im Kanton mindestens zu dem Steuersatz, der
dem im Kanton erzielten Einkommen und dem im Kanton gelegenen
Vermögen entspricht.
V. Ehegatten;
eingetragene
Partnerinnen
oder Partner;
Kinder unter
elterlicher
Sorge44
Gerichtsentscheide zu dieser Bestimmung (11)
SB.2003.00057 · zh (§ 6 Abs. I Satz 1, 2. Halbsatz StG)
Spousal Dual-Income Tax Deduction Apportionment
This provision was cited in the final orders regarding the proportional allocation of the deduction based on the income taxable in the respective jurisdictions.
AB.2020.00050 · zh (Art. 6 Abs. 1 lit. h StG)
Social Insurance Contributions vs. Asset Management: Estoppel from Prior Tax Ruling
Cited regarding the tax-free allowance for issuance stamp duty, used to explain the tax advantage the appellant sought.
SR.2020.00001 · zh (§ 6 Abs. I StG)
Tax Assessment of Undeclared Foreign Rental Value
This provision is cited among the legal norms relevant to the decision, implying its potential use regarding cantonal tax law.
SB.2015.00089 · zh (§ 6 StG)
Permanent Establishment Attribution in Partnerships for State and Municipal Taxes
This provision of the Cantonal Tax Law was used in the basis for the final decision.
SB.2013.00096 · zh (§ 6 Abs. I StG)
Proportional Deduction of Alimony Payments for Swiss Resident with Foreign Income
Used to determine the taxable income.
SB.2011.00020 · zh (§ 6 Abs. I StG)
Property Valuation for Flat-Rate Deduction in Cross-Cantonal Taxation
This provision is cited in the list of applicable legal norms, which implies its use in the final decision that dismissed the appeal.
SB.2011.00037 · zh (§ 6 Abs. 1 StG)
Tied Retirement Provision Deductibility in Cross-Border Taxation
Used to determine how taxes are levied for income taxable in the canton when only part of the income is taxable in Switzerland.
SB.2011.00020 · zh (§ 6 Abs. I StG)
Taxation of Out-of-Canton Property Maintenance Expenses and Asset Valuation
This provision was cited in the context of the regulations governing state and municipal taxes.
SB.2011.00037 · zh (§ 6 Abs. I StG)
Taxpayer vs. Canton: Säule 3a Deductions Allocation
Cited in the context of how tax rates are determined for persons partially taxable in the Canton, which is central to the decision's reasoning.
SB.2013.00096 · zh (§ 6 Abs. I StG)
Alimony Deduction Ratio in International Taxation
Cited as the legal basis for the deductibility of general expenses.
SB.2019.00098 · zh (§ 6 Abs. I StG)
Tax Assessment Validity and Service by Publication for Non-Resident Taxpayer
This provision concerns the allocation of mortgage debts in proportion to assets.