631.1 STGLFLT

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Art. 79 : Steuergesetz (StG)

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Art. 79

1 Das steuerbare Eigenkapital besteht bei Kapitalgesellschaf- 2. Kapital-

ten und Genossenschaften aus dem einbezahlten Aktien-, Grund- oder gesellschaften

Stammkapital, den in der Handelsbilanz ausgewiesenen Einlagen, Auf-

geldern und Zuschüssen im Sinne von § 20 Abs. 4, dem Partizipations-

kapital, den offenen und den aus versteuertem Gewinn gebildeten stil-

len Reserven.93

2 Steuerbar ist mindestens das einbezahlte Aktien-, Grund- oder

Stammkapital, einschliesslich des einbezahlten Partizipationskapitals.

a. Allgemeines

← Art. 78 Steuergesetz (StG) Art. 80 →

Gerichtsentscheide zu dieser Bestimmung (9)

SB.2023.00094 · zh (§ 79 Abs. I StG)

Force-Revaluation of Tax Write-Downs for Qualified Participations

Cited concerning the 'forced reversal' which forms the upper limit for the tax profit reversal.

DB.2022.94 · zh (§ 79 Abs. 1 StG)

Tax Treatment of Reorganization Expenses and Provisions

Cited in the reasoning section regarding the reduction of hidden reserves on the equity side, which affects the final assessment factors.

SB.2022.00112 · zh (§ 79 Abs. I StG)

Tax Liability in Intra-Year Merger: Balance Sheet Date Principle Upheld

This article determined the outcome by establishing the principle to tax according to the cut-off date in cases of intra-year absorption mergers.

SB.2016.00117 · zh (§ 79 Abs. 1 StG)

Holding Company's Shares: Taxable Capital Adjustment Disallowed

This provision is referenced in relation to determining taxable equity, and the court's decision is based on the fact that no explicit tax law correction norm allows deviation from the commercial result under this provision.

2017 · zh (§ 79 Abs 2 StG)

Tax Authority v. Company Regarding Denial of Loss Carry-Forward Due to Alleged Shell Company Transaction

Used to determine the tax base for the taxable equity based on the paid-in share capital, as confirmed in the eventual plea.

2016 · zh (Art. 79 Abs. 1 StG)

Holding Company v. Tax Authority: Treatment of Own Shares Under New Accounting Law

The court used this provision (in its version valid until 31 December 2014) to define the elements of taxable equity capital for capital tax purposes.

2014 · zh (§ 79 Abs. 2 StG)

Parent Company Foreign Exchange Loss Deductibility on Intercompany Loan

Cited in the reasoning (which informed the operative parts) regarding the basis for calculating equity for municipal taxes when equity is negative.

2009 · zh (§ 79 Abs. 2 StG)

Investment Company Subsidy Recharacterization Dispute

Cited as the basis for why the paid-in share capital is taxable for cantonal and municipal taxes, which supports the final order regarding the taxable equity.

SB.2016.00117 · zh (§ 79 Abs. I StG)

Holding Company's Negative Equity Recognized for Tax Purposes

Used to determine the equity, with the decision stating there is no explicit tax law correction norm allowing for the addition of negative items according to Art. 959a Abs. 2 Ziff. 3 lit. e OR to this equity.