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631.1 STGLFLT CH-ZH

Art. 71 : Steuergesetz (StG)

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Art. 71

9% Die Gewinnsteuer der Kapitalgesellschaften und Genos- II. Steuer-

senschaften beträgt 7 Prozent des steuerbaren Gewinns.

berechnung

1. Kapital-

gesellschaften

und Genossen-

schaften

← Art. 70 Steuergesetz (StG) Art. 72 →

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Gerichtsentscheide zu dieser Bestimmung (5)

SB.2020.00007 · zh (§ 71 Abs. I VV STG)
Deferred Property Gains Tax Lien Enforceable Against New Owner
Used as the legal basis for the rejection of the appeal.
SB.2018.00026 · zh (§ 71 Abs. I VO StG)
Real Estate Gains Tax Deferral Interest Calculation on Replacement Property Occupancy
This article was cited as the basis for determining that interest calculation on the tax claim is only permissible from the final property transfer that no longer entitles to a further tax deferral.
ST.2011.130.132 · zh (§§ 71 und 82 StG)
Taxpayer Fails to Prove Mixed-Status Company Requirements
These provisions were cited in Order 1 as the basis for the assessment following the dismissal of the appeal (i.e., for ordinary taxation).
SB.2018.00026 · zh (§ 71 Abs. I VO StG)
Property Gains Tax Interest Accrual Upon Final Property Transfer
Cited as the legal basis for when the interest charge on the tax claim is permissible (starting from the last transfer of ownership).
SB.2020.00007 · zh (§ 71 Abs. I VV STG)
Enforcement of Deferred Property Gains Tax Lien Against New Owner
The court implicitly used this provision, governing the procedure for securing the tax, as part of the legal framework supporting the final dismissal.