631.1
STGLFLT
CH-ZH
CH-ZH
Art. 9 : Steuergesetz (StG)
Art. 9
1 Erbengemeinschaften sind als solche nicht steuerpflichtig;
ihr Einkommen und Vermögen wird den einzelnen Erben oder Bedach-
ten zugerechnet.
2 Ist die Erbfolge ungewiss, wird die Erbengemeinschaft als Ganzes
nach den für natürliche Personen geltenden Bestimmungen besteuert.
Gerichtsentscheide zu dieser Bestimmung (17)
SB.2024.00056 · zh (§ 9 Abs. I VO StG)
Appeal Dismissed Due to Lack of Legal Interest in Zero Tax Assessment
This article is listed under 'Rechtsnormen' but is not explicitly cited in the final orders, which resulted in a non-admission decision (Nichteintreten) based on lack of a protected interest.
SB.2024.00056 · zh (§ 9 Abs. II VO StG)
Appeal Dismissed Due to Lack of Legal Interest in Zero Tax Assessment
This article is listed under 'Rechtsnormen' but is not explicitly cited in the final orders, which resulted in a non-admission decision (Nichteintreten) based on lack of a protected interest.
GB.2023.00013 · zh (§ 9 Abs. I lit. c VO StG)
Electronic Delivery of Tax Decision Invalid, New Assessment Ordered
This provision is likely related to the conditions or scope of electronic communication or service in tax proceedings.
SR.2022.00013 · zh (§ 9 Abs. I lit. b VO StG)
State and Municipal Tax Reassessment Appeal Dismissed for Untimely Objection
This provision is cited in relation to the procedure concerning the appeal or the refusal to grant further time.
AB.2020.00050 · zh (Art. 9 Abs. 1 lit. e StG)
Social Insurance Contributions vs. Asset Management: Estoppel from Prior Tax Ruling
Cited to justify the requirement that the legal entity must have existed for at least five years for the issuance stamp duty reduction in tax-neutral restructurings.
2019 · zh (§ 9 StG)
Taxpayer Appeal of Capital Withdrawal Taxation for Lack of Self-Employment Proof
Used to justify upholding the taxation of the inherited assets as part of the taxable wealth.
SB.2019.00068 · zh (§ 9 Abs. I VO StG)
Administrative Court Overturns Decision on Tax Remission Petition Due to Procedural Error
Cited in the list of legal norms.
SB.2019.00068 · zh (§ 9 Abs. II VO StG)
Administrative Court Overturns Decision on Tax Remission Petition Due to Procedural Error
Cited in the list of legal norms.
SB.2018.00143 · zh (§ 9 Abs. II VO StG)
Swiss Taxation of Foreign Resident with Zurich Property and Economic Ties
Basis for the reassessment of director's fees under the Double Taxation Agreement.
2008 · zh (§ 9 Abs. 1 StG)
Taxpayer Appeal Regarding Undivided Estate Income and Wealth Tax Assessment
Cited in the reasoning regarding the imputation of income and assets of the estate to the individual heirs.
SB.2008.00033 · zh (§ 9 Abs. III VO StG)
Tax Assessment Service Requirements Following Return of Reminder Notice
This provision likely relates to the procedural aspects of the assessment or notification that were scrutinized.
SB.2008.00021 · zh (§ 9 Abs. II VO StG)
Tax Assessment upheld due to proper notification and defendant's failure to file return.
Constitutes the legal basis for the public notification of the obligation to file tax returns.
SB.2008.00033 · zh (§ 9 Abs. III VO StG)
Tax Office Failure to Serve Reminder Invalidates Estimated Tax Assessment
This provision is listed in the relevant legal norms and forms part of the framework that led to the final dismissal.
SB.2011.00031 · zh (§ 9 Abs. II VO StG)
Mootness of Recusation Request Due to Moot Tax Appeal and Untimely Filing Due to Culpable Obstruction of Service
This section of the Ordinance on the Cantonal Tax Law is listed among the cited legal norms relevant to the case.
SB.2018.00143 · zh (§ 9 Abs. II VO StG)
Tax Appeal Regarding Non-Resident Taxation Based on Economic Ties and Double Taxation Agreement
Cited as a basis for taxing owner-occupied value (Eigenmietwert) of the property.