The costs for the installation of a photovoltaic system are considered deductible investments if the installation takes place at least one year after the new construction/total renovation and the property has been occupied for at least one year since then. The decree of 11 May 2021 is available here.
The following enactments of the Zurich Tax Book were adapted to new legal provisions, current case law or changed responsibilities:
- Practice note on the taxation of prizes, honorary gifts, awards, scholarships and contributions for cultural, scientific or sporting activities(ZStB No. 24.1).
- Leaflet of the cantonal tax office on the withholding taxation of substitute income(ZStB No. 88.1).
- Call for tax returns and offset applications in 2022(ZStB No. 133.1).
- Directive of the Directorate of Finance on fines for breach of procedural obligations in proceedings concerning income and wealth taxes, profit and capital taxes and withholding taxes(ZStB No. 234.1).
The full communication is available here.
