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[]
[]
[null,null,"Grundstückgewinn-Steuer im Kanton Zürich"]
[null,null,"Neues Steuergesetz ab 1.1.99"]
[]
[null,"Besitzdauer",null,null,null,"volle",9,9,"Jahre"]
[null,"schwerverkäufliches Objekt",null,null,null,false]
[null,"gültiger MWST-Satz (benötigt für die Mäklerprovision)",{"$nulls":4},0.08,null,0.0216]
[]
[]
[null,"Verkaufspreis brutto",{"$nulls":5},"Fr.",1000000]
[null,"nicht liegenschaftliche Werte (Mobiliar, Erneuerungsfonds, usw.)",{"$nulls":5},"Fr."]
[null,"Verkaufspreis",{"$nulls":5},"Fr.",1000000]
[null,"Kaufpreis",{"$nulls":5},"Fr.",854990]
[null,"wertvermehrende Investitionen",{"$nulls":5},"Fr.",6852.5]
[null,"Mäklerprovision",null,32700,"jedoch max. 2% plus MWST",null,null,"Fr.",21600]
[null,"Verkaufskosten (Mäkler, Insertion usw.)",{"$nulls":5},"Fr.",4263.55]
[null,"Total Grundstückgewinn",{"$nulls":5},"Fr.",112293.95000000001]
[]
[null,"Steuerbarer Grundstückgewinn",{"$nulls":5},"Fr.",112200]
[null,"Grundstücksteuer:",{"$nulls":5},"Fr.",34280]
[null,"Ermässigung",null,null,null,0.17,null,"Fr.",5827.6]
[null,"Total Steuer",{"$nulls":5},"Fr.",28452.4]
[]
[]
[null,"Gesetzliche Grundlage",null,null,"Zürcher Steuergesetz",null,"Art. 216 ff"]
[]
[null,"Tarif: ","Artikel 225"]
[]
[null,"Absatz 1:",{"$nulls":5},"kumuliert","Steuer","Steuer kum.","plus"]
[null,0.1,"für die ersten",null,"Fr.",4000,null,4000,400,400,0.15]
[null,0.15,"für die weiteren ",null,"Fr.",6000,null,10000,900,1300,0.2]
[null,0.2,"für die weiteren ",null,"Fr.",8000,null,18000,1600,2900,0.25]
[null,0.25,"für die weiteren ",null,"Fr.",12000,null,30000,3000,5900,0.3]
[null,0.3,"für die weiteren ",null,"Fr.",20000,null,50000,6000,11900,0.35]
[null,0.35,"für die weiteren ",null,"Fr.",50000,null,100000,17500,29400,0.4]
[null,0.4,"für die Gewinnteile über",null,"Fr.",100000,null,200000,40000,69400,0.4]
[]
[null,"Absatz 2:"]
[null,"Die gemäss Absatz 1 berechnete Grundstückgewinn-Steuer erhöht sich "]
[null,"bei einer anrechenbaren Besitzdauer"]
[null,"von weniger als 1 Jahr um 50%"]
[null,"von weniger als 2 Jahr um 25%"]
[]
[null,"Absatz 3:"]
[null,"Die gemäss Absatz 1 berechnete Grundstückgewinn-Steuer ermässigt sich "]
[null,"bei einer anrechenbaren Besitzdauer"]
[null,"vollen",5,"Jahren um",0.05]
[null,"vollen",6,"Jahren um",0.08]
[null,"vollen",7,"Jahren um",0.11]
[null,"vollen",8,"Jahren um",0.14]
[null,"vollen",9,"Jahren um",0.17]
[null,"vollen",10,"Jahren um",0.2]
[null,"vollen",11,"Jahren um",0.23]
[null,"vollen",12,"Jahren um",0.26]
[null,"vollen",13,"Jahren um",0.29]
[null,"vollen",14,"Jahren um",0.32]
[null,"vollen",15,"Jahren um",0.35]
[null,"vollen",16,"Jahren um",0.38]
[null,"vollen",17,"Jahren um",0.41]
[null,"vollen",18,"Jahren um",0.44]
[null,"vollen",19,"Jahren um",0.47]
[null,"vollen",20,"Jahren um",0.5]
[]
[null,"Absatz 4:"]
[null,"Grundstückgewinne unter Fr. 5'000 werden nicht besteuert."]