631.1
STGLFLT
CH-ZH
CH-ZH
Art. 8 : Steuergesetz (StG)
Art. 8
1 Einfache Gesellschaften, Kollektiv- und Kommanditgesell-
schaften sind als solche nicht steuerpflichtig; ihr Einkommen und Ver-
mögen wird den Teilhabern und Kommanditären zugerechnet.
2 Ausländische Handelsgesellschaften und andere ausländische Per-
sonengesamtheiten ohne juristische Persönlichkeit, die aufgrund wirt-
schaftlicher Zugehörigkeit steuerpflichtig sind, entrichten ihre Steuern
nach den Bestimmungen für die juristischen Personen.
Gerichtsentscheide zu dieser Bestimmung (6)
GB.2023.00013 · zh (§ 8 VO StG)
Electronic Delivery of Tax Decision Invalid, New Assessment Ordered
This provision likely relates to the procedural rules for tax proceedings, applied in assessing the validity of the electronic service.
2020 · zh (§ 8 Abs. 1 StG)
Taxpayer Deduction of Foreign LLC Losses and Child Care Expenses
Cited in the reasoning section regarding the allocation of income from partnerships to individual partners.
AB.2020.00050 · zh (Art. 8 Abs. 1 lit. a StG)
Social Insurance Contributions vs. Asset Management: Estoppel from Prior Tax Ruling
Cited in reference to the issuance stamp duty if a company is newly established, which was contrasted with the tax-neutral restructuring exception.
SB.2015.00089 · zh (§ 8 Abs. 1 StG)
Permanent Establishment Attribution in Partnerships for State and Municipal Taxes
This provision of the Cantonal Tax Law was used in the basis for the final decision.
SB.2013.00040 · zh (§ 8 Abs. 1 StG)
Double Taxation Agreement and Tax Credit Deadline Reinstatement
Cited in relation to the definition of a business operation.
SB.2019.00102 · zh (§ 8 Abs. 1 Satz 2 VO StG)
Taxpayer Cannot Rely on Incorrect Information Regarding Appeal Deadline
Cited for the principle that appeal decisions can be served without a signature, and that the absence of a signature generally does not render a decision void.