Kosten für die Verwaltung des beweglichen Privatvermögens / Costs for managing movable private assets
Bezeichnung: 3%o Pauschal von XXXX
Betrag: XXX
Any idea what this section means and where these figures come from?
Thanks
There is a section in my 2022 online tax return:
This is the costs foramaging your wealth - for example to keep a depot account etc. You can either use real values or a standard 3% of the wealth value.
0.3%, not 3%
Also I think this applies not to all your wealth but to investment instruments (stocks, funds, bonds, etc.) but not to cash
Absolutely - did not pay attention to the 3% and rest is corrrnt
So to summarize its the sum of all stocks I have invested. Does it include the amount in a bank account at the end of the year?
And.. thank you both for the feedback!
I think it's supposed to be just investments, not the cash (does not matter if in the bank account or the broker account). I always added only stock value, so can't say whether in practice adding the cash would work or not
No it doesn’t. See here: https://www.zh.ch/de/steuern-finanze…zstb-30-1.html
Für die Verwahrung und Verwaltung von Wertschriften (ohne Darlehen und Bankguthaben aller Art) sowie für das Erstellen des Steuerverzeichnisses durch Dritte können für sämtliche abzugsfähigen Kosten pauschal, d.h. ohne Nachweis der tatsächlichen Kosten, 3‰ des Steuerwerts der durch Dritte verwalteten Wertschriften des Privatvermögens, maximal jedoch Fr. 6’000 (entspricht einem Depotwert von Fr. 2’000’000), abgezogen werden.
For the safekeeping and administration of securities ( excluding loans and bank deposits of all kind s) as well as for the preparation of the tax list by third parties, a flat-rate deduction, i.e. without proof of the actual costs, of 3‰ of the tax value of the securities of private assets administered by third parties, up to a maximum of Fr. 6,000 (equivalent to a custody account value of Fr. 2,000,000), may be made for all deductible costs.