632.1
ESCHGLISD
CH-ZH
CH-ZH
Art. 17 : Erbschafts und Schenkungssteuergesetz (ESchG)
Art. 17
1 Wird ein Grundstück im Sinn von § 15 innert 20 Jahren ganz
oder teilweise veräussert oder fallen innert dieser Frist die Vorausset-
zungen der Vorzugsbewertung dahin, so wird die Steuer nachträglich
vom damaligen Verkehrswert, höchstens jedoch vom erzielten Erlös
berechnet.
2 Steuerpflichtig ist der Veräusserer oder der Eigentümer des
Grundstücks.
Gerichtsentscheide zu dieser Bestimmung (15)
SR.2007.00011 · zh (§ 17 ESchG)
Inheritance Tax Reassessment Based on Change of Agricultural Purpose vs. Anticipated Sale
The court implicitly used this provision as the basis for challenging the tax reassessment related to the change of purpose (Zweckentfremdung) of the agricultural property, which was the core issue decided.
SR.2002.00014 · zh (§ 17 ESchG)
Daughter's Inheritance Tax Preferential Valuation Reassessment Appeal
This article is the basis for the corrective function of the reassessment, determining which legal norms must be applied.
SR.2007.00011 · zh (§ 17 ESchG)
Inheritance Tax Assessment Overturned Based on Continued Agricultural Use Despite Sale Listings
The appeal was accepted based on the interpretation of this provision regarding the loss of agricultural character of the property.
2013 · zh (§ 17 ESchG)
Gift Tax Reassessment Upheld Despite Sale Occurring After Recapture Period Due to Impending Change of Use
The main ground for upholding the decision was the correct application of the rule on supplementary taxation in case of improper use of the property.
SB.2012.00149 · zh (§ 17 Abs. 1 ESchG)
Inheritance Tax Reassessment of Property Use and Fair Market Value Determination
Cited as the basis for the tax office's decision to perform a reassessment due to change of purpose (Zweckentfremdung).
SR.2010.00013 · zh (§ 17 Abs. 1 ESchG)
Inheritance Tax Reassessment on Postponed Taxable Event Following Property Partition
This provision governed the requirement to recalculate the inheritance tax based on the difference between the preferred value and the sale proceeds, applied in the final order.
SR.2010.00013 · zh (§ 17 Abs. 2 ESchG)
Inheritance Tax Reassessment on Postponed Taxable Event Following Property Partition
This provision dictated that the determined supplementary tax amount must be imposed on the seller or owner, applied in the final order.
SR.2006.00012 · zh (§ 17 ESchG)
Inheritance Tax Valuation of Undeveloped Land Recalculation
This provision is cited as the legal basis concerning the inheritance tax, which the court's decision primarily addresses by remanding for recalculation of the taxable value.
SR.2005.00018 · zh (§ 17 Abs. 1 ESchG)
Gift Tax Reassessment on Agricultural Property Transfer After Cessation of Farming
This provision governed the basis for the reassessment of the gift tax which the court found was wrongly applied by the Finance Directorate.
SR.2002.00014 · zh (§ 17 ESchG)
Inheritance Tax: Direct Descendant Exemption Not Retroactive
This provision is cited as the basis for the court's decision regarding the corrective function of post-assessment and the applicable legal norms.
SB.2012.00149 · zh (§ 17 Abs. 1 ESchG)
Inheritance Tax Re-assessment of Property Use and Valuation
The tax office was justified in performing a reassessment due to change of purpose, which is the core issue addressed in the decision.
SR.2005.00018 · zh (§ 17 Abs. 1 ESchG)
Gift Tax Recapture for Farm Cessation Condition
This provision (regarding the conditions for reassessment) forms the basis for the court's decision to uphold the appeal and limit the reassessment.
SR.2006.00012 · zh (§ 17 ESchG)
Inheritance Tax Valuation of Undeveloped Land Appeal
This provision is the legal basis for the reassessment of inheritance tax, which is the subject of the appeal.
SR.2010.00013 · zh (§ 17 Abs. 1 EschG)
Widow's Inheritance Tax Reassessment Upheld on Property Sale
The original inheritance tax assessment, excluding the widow due to tax exemption, must be recalculated by assessing the difference between the preferential value at the time of death and the sales proceeds.
SR.2010.00013 · zh (§ 17 Abs. 2 EschG)
Widow's Inheritance Tax Reassessment Upheld on Property Sale
The resulting supplementary tax amount is to be levied on the seller or owner.