632.1 ESCHGLISD

CH-ZH

Art. 15 : Erbschafts und Schenkungssteuergesetz (ESchG)

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Art. 15

Land- und forstwirtschaftliche Grundstücke werden zum

Ertragswert bewertet.

← Art. 14 Erbschafts und Schenkungssteuergesetz (ESchG) Art. 16 →

Gerichtsentscheide zu dieser Bestimmung (5)

SB.2012.00149 · zh (§ 15 ESchG)

Inheritance Tax Reassessment of Property Use and Fair Market Value Determination

The central provision concerning the agricultural use of the property, which was subject to reassessment.

SR.2005.00018 · zh (§ 15 ESchG)

Gift Tax Reassessment on Agricultural Property Transfer After Cessation of Farming

This provision likely formed the general basis for the gift tax assessment that was the subject of the reassessment challenge.

SB.2003.00027 · zh (§ 15 ESchG)

Real Estate Transfer Tax Exemption for Agricultural Land Use Determination

This provision is cited as relevant law concerning the matter under dispute.

SB.2012.00149 · zh (§ 15 ESchG)

Inheritance Tax Re-assessment of Property Use and Valuation

The court ruled on whether the actual use of the property constituted agricultural use as defined by this article.

SR.2005.00018 · zh (§ 15 ESchG)

Gift Tax Recapture for Farm Cessation Condition

This provision is implicitly relevant to the tax assessment but is cited in the context of the legal norms governing the case.