631.1
STGLFLT
CH-ZH
CH-ZH
Art. 87 : Steuergesetz (StG)
Art. 87
101 1 Arbeitnehmer ohne Niederlassungsbewilligung, die im I. Der Quellen-
Kanton steuerrechtlichen Wohnsitz oder Aufenthalt haben, unterliegen steuer unter-
für ihr Einkommen aus unselbstständiger Erwerbstätigkeit einer Quel-
lensteuer. Davon ausgenommen sind Einkommen, die der Besteuerung
im vereinfachten Abrechnungsverfahren nach § 37 a unterstehen.
2 Ehegatten, die in rechtlich und tatsächlich ungetrennter Ehe leben,
unterliegen nicht der Quellensteuer, wenn einer der Ehegatten das
Schweizer Bürgerrecht oder die Niederlassungsbewilligung besitzt.
worfene
Personen
net.
Gerichtsentscheide zu dieser Bestimmung (7)
SB.2014.00096 · zh (§ 87 Abs. I StG)
Taxpayer Forfeits Tariff Correction Due to Expired Deadline
This cantonal law provision was cited as part of the legal basis.
SB.2013.00135 · zh (§ 87 Abs. I StG)
Taxpayer Liability for LLC Income in Chain Leasing Arrangement
This provision is cited in the list of applicable legal norms, implying it was used to rule on the tax assessment regarding the income/assets.
2012 · zh (§ 87 Abs. 1 StG)
Personnel Leasing vs. Subcontracting: Tax Withholding Obligation
This provision contains the cantonal equivalent to Art. 83 para. 1 sentence 1 DBG regarding the obligation for source tax deduction on income from employment for certain foreign employees.
SB.2011.00090 · zh (§ 87 Abs. 1 StG)
Tax Liability in Chain Lending Arrangement Despite Clerk's Erroneous Advice
This provision is cited in the context of the substantive rejection of the appeal regarding the source tax liability for secondment income.
SR.2009.00005 · zh (§ 87 Abs. I StG)
Taxpayer Fails to Prove Temporary Residency for Withholding Tax Exemption
Cited in the context of the taxpayer's obligation to appeal against tax assessments.
SB.2008.00057 · zh (§ 87 Abs. I StG)
Taxpayer's Appeal Dismissed for Failure to File Return and Missed Objection Periods
This provision might be related to the finality or legal force of tax assessments, which is a prerequisite for revision.
SB.2013.00135 · zh (§ 87 Abs. I StG)
Tax Assessment of Income from Personnel Leasing Arrangement
Cited as a relevant legal norm for state and municipal taxes.