631.1 STGLFLT

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Art. 78 : Steuergesetz (StG)

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Art. 78

Gegenstand der Kapitalsteuer ist das Eigenkapital.

I. Steuerobjekt

1. Grundsatz

← Art. 77 Steuergesetz (StG) Art. 79 →

Gerichtsentscheide zu dieser Bestimmung (3)

SB.2023.00094 · zh (§ 78 StG)

Force-Revaluation of Tax Write-Downs for Qualified Participations

Cited regarding the conditions under which a sustainable recovery of value of a participation can be assumed, particularly for listed shares.

SB.2013.00077 · zh (§ 78 StG)

Appeal Dismissed for Insufficient Proof of Business Justification and Interest Payment for 2010 Tax Deduction

This article, concerning the business justification of expenses, was relevant to the substantive reasoning leading to the dismissal of the claim for interest deductions.

SB.2013.00077 · zh (§ 78 StG)

Taxpayer Fails to Prove Business Purpose for Interest Deduction

This provision is cited as the legal basis for the rejection of the taxpayer's claim regarding the deduction of interest on debt.