631.1
STGLFLT
CH-ZH
CH-ZH
Art. 70 : Steuergesetz (StG)
Art. 70
1 Vom Reingewinn der Steuerperiode können Verluste aus
sieben der Steuerperiode vorangegangenen Geschäftsjahren abgezo-
gen werden, soweit sie bei der Berechnung des steuerbaren Rein-
gewinns dieser Jahre nicht berücksichtigt werden konnten.
2 Mit Leistungen zum Ausgleich einer Unterbilanz im Rahmen
einer Sanierung, die nicht Kapitaleinlagen gemäss § 66 lit. a sind, kön-
nen auch Verluste verrechnet werden, die in früheren Geschäftsjahren
entstanden sind und noch nicht mit Gewinnen verrechnet werden
konnten.
o.93 Verluste
Gerichtsentscheide zu dieser Bestimmung (28)
SB.2006.00022 · zh (§ 70 Abs. I StG)
State and Municipal Taxation of Loss Carryforwards in 2003 Assessments
This Cantonal Tax Law provision is cited and is likely the primary basis for the court's decision on the assessment and loss adjustment.
SB.2006.00022 · zh (§ 70 Abs. I StG)
State Tax Loss Carryforward Disallowance Based on Prior Zero Assessment Issuance
Cited as a legal norm applied in the context of the main issue regarding tax assessments.
SB.2024.00039 · zh (§ 70 Abs. I 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 (§ 70 Abs. I 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.2023.00101 · zh (§ 70 Abs. I StG)
Taxpayer Loss Carryforward Offset Following Discretionary Prior Assessment
This provision is cited as part of the legal basis for the court's decision, likely concerning the cantonal law on tax assessment.
2020 · zh (§ 70 Abs. 1 StG)
Tax Loss Carryforward Transfer in Asset Contribution Restructuring
Impliedly used as the basis for allowing the offset of loss carryforwards after concluding that transfer and offset were legitimate.
SB.2017.00057 · zh (§ 70 Abs. I StG)
Capital Gains Tax: Intercantonal Business Property Loss Offsets
Forms the basis for the calculation of value appreciation gains on real estate.
2017 · zh (§ 70 Abs. 1 StG)
Tax Authority v. Company Regarding Denial of Loss Carry-Forward Due to Alleged Shell Company Transaction
The decision confirmed that the loss carry-forward was inadmissible due to the 'Mantelhandel', contrary to the appellant's claim for deduction under this article.
SB.2016.00095 · zh (§ 70 Abs. I StG)
Tax Loss Apportionment Between Head Office and Foreign Permanent Establishment
This provision is mentioned as a legal basis that does not support a deviation from the prescribed tax allocation method.
SB.2016.00105 · zh (§ 70 Abs. I StG)
Taxpayer's Finalized Tax Periods and Discretionary Tax Assessment Upheld
Cited as the basis for inadmissibility of the appeal concerning the impact of tax periods on loss carryforward periods.
2015 · zh (§ 70 Abs.1 StG)
Taxpayer Loss Carryforward Versus Cantonal Proportional Allocation Method
The appeal was granted, allowing the full deduction of prior-year losses based on this provision regarding loss carry-forward.
SB.2013.00134 · zh (§ 70 Abs. I StG)
Inter-Cantonal Enterprise Real Estate Gain Offset by Business Losses
Cited in the list of legal norms relevant to the decision, even if the main ground for dismissal is not explicitly detailed via this norm in the dispositive orders (which are not fully provided, but this is listed under 'Rechtsnormen').
2013 · zh (§ 70 Abs. 1 des Steuergesetzes vom 8. Juni 1997 (StG))
Intercantonal Company Real Estate Gain Loss Offset Determination
Cited in the reasoning (E. 4.a) when discussing the potential participation of cantons outside of Zurich in the loss carry-forwards, a central element for partially granting the appeal.
SB.2012.00105 · zh (§ 70 Abs. 1 StG)
Taxpayer Right to Rebut Presumption of Utilized Loss Carryforwards Following Favorable Jurisprudence
Cited as a legal norm relevant to the case, concerning loss carry-forwards and utilization.
SB.2011.00133 · zh (§ 70 StG)
Company Fails to Prove Tax Relief Entitlement Due to Lack of Financial Distress Evidence
Cited as a legal norm relevant to the case, although not explicitly used in the dispositive ordering.