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Zurich change in practice regarding the lump-sum deduction for property maintenance costs

Stefan Stauffiger
Zürcher Praxisänderung beim Pauschalabzug für Unterhaltskosten von Liegenschaften
in zsis)
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<div> <div id="ftn1"> <p><sup><a title="" href="#_ftnref1" name="_ftn1">01</a></sup> <a href=";WebServerUrl=;WebServerScript=/cgi-bin/nph-omniscgi.exe&amp;OmnisLibrary=JURISWEB&amp;OmnisClass=rtFindinfoWebHtmlService&amp;OmnisServer=JURISWEB,;Parametername=WWW&amp;Schema=ZH_VG_WEB&amp;Source=&amp;Aufruf=getMarkupDocument&amp;cSprache=GER&amp;nF30_KEY=220881&amp;W10_KEY=5314508&amp;nTrefferzeile=1&amp;Template=standard/results/document.fiw">VGer ZH vom 17. Dezember 2020, SB.2020.00095 und SB.2020.00096</a>.</p> </div> <div id="ftn2"> <p><sup><a title="" href="#_ftnref2" name="_ftn2">02</a></sup> <a href="">Merkblatt ZStB-Nr. 30.3 des kantonalen Steueramtes Z&uuml;rich vom 26. M&auml;rz 2021 betreffend die steuerliche Abzugsf&auml;higkeit von Kosten f&uuml;r den Unterhalt und die Verwaltung von Liegenschaften</a>.</p> </div> <div id="ftn3"> <p><sup><a title="" href="#_ftnref3" name="_ftn3">03</a></sup> Merkblatt ZStB-Nr. 18/821 des kantonalen Steueramtes Z&uuml;rich vom 13. November 2009 betreffend die steuerliche Abzugsf&auml;higkeit von Kosten f&uuml;r den Unterhalt und die Verwaltung von Liegenschaften.</p> </div> </div> <div>&nbsp;</div>
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