632.1 ESCHGLISD

CH-ZH

Art. 19 : Erbschafts und Schenkungssteuergesetz (ESchG)

Originalquelle öffnen Gesamter Erlass (81 Artikel) Maschinenlesbares Markdown (.md)

Art. 19

1 Vor Festlegung der Anteile der Erben und Vermächtnis- I. Schulden

nehmer werden von der Erbschaft abgezogen

a. die darauf lastenden Schulden des Erblassers,

b. die Erbgangsschulden,

c. die Grabunterhaltskosten und die Kosten der Testamentsvoll-

streckung.

2 Vom Anteil der Erben oder Vermächtnisnehmer werden die

Gerichts- und Anwaltskosten für Ungültigkeits-, Herabsetzungs- und

Erbschaftsklagen abgezogen.

und Kosten

← Art. 18 Erbschafts und Schenkungssteuergesetz (ESchG) Art. 20 →

Gerichtsentscheide zu dieser Bestimmung (8)

SR.2003.00014 · zh (§ 19 Abs. I lit. c ESchG)

Inheritance Administration and Legal Fees Deductibility

Determines that costs of estate administration are not deductible.

SR.2003.00014 · zh (§ 19 Abs. II ESchG)

Inheritance Administration and Legal Fees Deductibility

Determines that costs related to criminal proceedings are not deductible if not substantiated.

SR.2003.00014 · zh (§ 19 Abs. I lit. c ESchG)

Inheritance Administration Costs Deductibility and Appeal Cost Allocation

The court implicitly confirms the non-deductibility of costs for estate administration based on this provision.

SR.2003.00014 · zh (§ 19 Abs. II ESchG)

Inheritance Administration Costs Deductibility and Appeal Cost Allocation

The court implicitly confirms the non-deductibility of costs for estate administration based on this provision.

SR.2000.00001 · zh (§ 19 lit. II ESchG)

Estate Legal Costs Deductibility for Inheritance Tax

This provision was used to allow the deduction of attorney's fees related to claims for reduction and the validity of the will as costs of inheritance acquisition.

SR.2000.00001 · zh (§ 19 lit. Ic ESchG)

Estate Legal Costs Deductibility for Inheritance Tax

This provision was used to deny the deduction for inheritance division costs not initiated by the executor.

SR.2000.00001 · zh (§ 19 lit. II ESchG)

Inheritance Tax Deductibility of Legal Expenses for Will Contest Settlement

This provision likely justified the admission of legal costs related to challenging the will and inheritance claims as acquisition costs.

SR.2000.00001 · zh (§ 19 lit. Ic ESchG)

Inheritance Tax Deductibility of Legal Expenses for Will Contest Settlement

This provision likely justified the refusal to deduct inheritance division costs not initiated by the executor.