631.1
STGLFLT
CH-ZH
CH-ZH
Art. 66 : Steuergesetz (StG)
Art. 66
Kein steuerbarer Gewinn entsteht durch
a. Kapitaleinlagen von Mitgliedern von Kapitalgesellschaften und Ge-
nossenschaften, einschliesslich Aufgelder und Leistungen à fonds
perdu,
b. Verlegung des Sitzes, der Verwaltung, eines Geschäftsbetriebs oder
einer Betriebsstätte innerhalb der Schweiz, soweit keine Veräusse-
rungen oder buchmässigen Aufwertungen vorgenommen werden,
c. Kapitalzuwachs aus Erbschaft, Vermächtnis oder Schenkung.
36
Steuergesetz (StG)
631.1
Gerichtsentscheide zu dieser Bestimmung (16)
VB.2024.00055 · zh (§ 66 Abs. I StG)
Involuntary Medication Upheld Over Deportation Request
This article was cited in the context of the overall legal framework concerning the decision.
SR.2019.00011 · zh (Art. 66 StG)
Tax Security Measures Appeal Dismissed
Used for the equitable regulation of the cost consequences of the decision.
SB.2017.00144 · zh (Art. 66 Abs. 1 StG)
Tax Deductibility of Child Support Payments After Custodial Parent's Death
This provision governs the procedural issue of which party bears the costs under cantonal law.
2016 · zh (§ 66 lit. a StG)
Holding Company v. Tax Authority: Treatment of Own Shares Under New Accounting Law
Cited in the reasoning regarding the neutralization of capital gains for income tax purposes in specific scenarios (not the main issue here).
SB.2016.00075 · zh (§ 66 lit. c StG)
Inheritance Tax Not Deductible as Business Expense
Cited as the legal provision stating that capital gains from inheritance are a neutral event for tax purposes.
SB.2014.00114 · zh (Art. 66 Abs. 1 lit. b des Steuergesetzes (StG))
Physician's Appeal Against 2006 Discretionary Tax Assessment Dismissed
This provision was cited in the dispositive section regarding the regulation of costs for the appeal.
SB.2010.00141 · zh (Art. 66 Abs. 1 lit. a StG)
Tax Authority Interest Recalculation Upheld
This specific provision is likely cited to determine the entitlement to an interest refund related to the tax assessment.
SB.2010.00141 · zh (Art. 66 Abs. 1 lit. c StG)
Tax Authority Interest Recalculation Upheld
This specific provision is likely cited to determine the obligation to pay interest due to the tax authority's correction.
SB.2010.00127 · zh (Art. 66 Abs. 1 StG)
Tax Deduction for Annuity Surrender Value Rejection
This provision was applied in order to decide on the procedural costs.
SB.2009.00090 · zh (Art. 66 Abs. 1 lit. a des Steuergesetzes vom 13. Juni 1994 (StG))
Tax Domicile Determination Based on Strongest Personal and Professional Ties
This provision is cited in the dispositive to rule on the allocation of court costs for the appeal.
2009 · zh (§ 66 lit. c StG)
Tax Authority v. Company: Preemptive Gain on Subsidies
Used to determine that capital gains from inheritance, legacy, or gift are not taxable for legal entities.
SB.2008.00119 · zh (§ 66 StG)
Fusion Losses and Debt Waiver Income in Corporate Taxation
This provision is relevant to the court's reasoning concerning the tax treatment of the transactions leading to the final decision.
SB.2008.00119 · zh (§ 66 StG)
Fusion Losses and Benefit Certificates Tax Treatment
This provision is implicitly the main ground as the appeal concerns State and Municipal Taxes (StG) and the outcome of the case is an Abweisung (dismissal).
SB.2011.00093 · zh (Art. 66 Abs. 1 des Steuergesetzbuches (§ 183 StG))
Tax Reduction Denial and Administrative Delay in Bankruptcy Case
This provision was applied in the dispositive regarding the allocation of costs for the administrative proceedings.
SB.2016.00075 · zh (§ 66 lit. c StG)
Inheritance Tax Deductibility and Prior Year Loss Provision Review
This provision addresses the non-taxable nature of capital gains from inheritance, used to justify the exclusion of related expenses.