{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ch/zh/sta/aus-und-weiterbildungskosten",
  "version": "1.0.0",
  "title": "Switzerland (Canton Zürich) Career-Oriented Further Education and Training Costs Schedule (Berufsorientierte Aus- und Weiterbildungskosten 2025)",
  "description": "The Canton of Zürich's companion schedule to the personal income and wealth tax return for natural persons (ch/zh/sta/steuererklaerung-natuerliche-personen), used to compute the deductible career-oriented further-education, training, and retraining costs (Berufsorientierte Aus- und Weiterbildungskosten einschliesslich Umschulungskosten) referenced by the main return's own Ziffer 16.2 (line 292). The 1-page form has a single household header (AHVN13, municipality, name, first name) and a two-column body (Person 1 / Person 2), each column capturing that person's own total further-education costs, any contribution received from an employer or other body (Confederation, professional association, etc.) that reduces the deductible amount, and the resulting self-borne cost; a Staatssteuer (cantonal/communal tax) section and a Bundessteuer (direct federal tax) section then each apply their own statutory cap to each person's self-borne cost individually (CHF 12'400 state, CHF 13'000 federal, per the form's own 'max. je' — 'maximum each' — wording) before summing both persons' capped, allowed deductions into a single combined total transferred to the main return. This document models: the household header; every numbered CHF amount printed for each of Person 1 and Person 2 (total costs, third-party contribution, self-borne cost); the per-person, per-tax-column capped allowed-deduction amount; and the two combined final totals (state and federal) that transfer onto the main return. It does NOT model: the underlying course/programme details (institution, dates, subject) that justify the claimed cost, since neither this form nor its Wegleitung request them to be entered on this schedule itself (only the resulting CHF figures); the statutory eligibility criterion (a Sekundarstufe II qualification already held, or age 20 completed, and the costs not being those of a first Sekundarstufe II qualification), since it is stated only as a filing rule in the Wegleitung and has no corresponding checkbox or field printed on the form itself; or any office-only field (none observed on this form's single page). It does not submit the return; the live source (zh.ch / the ZHprivateTax online filing portal) is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Switzerland, the Canton of Zürich, or its Kantonales Steueramt.",
  "status": "draft",
  "jurisdiction": {
    "country": "CH",
    "level": "subnational",
    "subdivision": "CH-ZH"
  },
  "authority": {
    "name": "Kanton Zürich — Finanzdirektion, Kantonales Steueramt Zürich",
    "abbreviation": "StA ZH",
    "url": "https://www.zh.ch/de/steuern-finanzen/steuern/steuern-natuerliche-personen.html"
  },
  "process": {
    "type": "filing",
    "language": "de-CH"
  },
  "source": {
    "url": "https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2025/est-formulare/367%20Aus-%20und%20Weiterbildung%20ZH%202025%20HA%20DEF.pdf",
    "retrievedAt": "2026-07-09",
    "documentRef": "StA Form. 367 (2024) 12.25 — Berufsorientierte Aus- und Weiterbildungskosten 2025, Kanton Zürich (1-page schedule, Person 1/Person 2 columns), read together with the main return it is a companion to, ch/zh/sta/steuererklaerung-natuerliche-personen, whose own line 292 (Ziffer 16.2) references this document by name, and with the Kantonales Steueramt Zürich's own 40-page 'Wegleitung zur Steuererklärung 2025' at https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2025/est-wegleitungen/305_Wegleitung_ZH_2025_HA%20bf%20DEF.pdf, whose own p.16 restates this form's two statutory caps and carries a blank facsimile of this exact form, and whose p.37 own filled specimen of the main return's page 3 leaves line 292 (this form's own transfer line) blank, both discussed in VERIFICATION.md."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-09",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-09",
    "notes": "GOV-1882: GovSchema Standard Research cycle. Closes the specific open backlog candidate flagged after GOV-1875 (Versicherungsprämien), which left four remaining CH-ZH companion schedules as an open list (Aus- und Weiterbildung, Liegenschaftenverzeichnis, Schuldenverzeichnis, Hilfsblatt A/B/G) and specifically flagged Aus- und Weiterbildung as the next candidate. The form (367 Aus- und Weiterbildung ZH 2025 HA DEF.pdf, 46,013 bytes, 1 page, %PDF-1.4, no /Encrypt) was fetched fresh this cycle directly from the same zh.ch tax-forms listing page GOV-1847/GOV-1854/GOV-1868/GOV-1875 used (HTTP 200, no login/CAPTCHA/WAF gate). pdfjs-dist text extraction (with full (x, y) coordinates per text item) plus a pdf-lib AcroForm scan (`form.getFields()`, 0 fields) and a pdfjs-dist per-page Widget-annotation scan (`page.getAnnotations()`, 0 widgets) both confirm this is a flat, non-AcroForm, single-page print/reference-facsimile PDF — the same shape as its four CH-ZH sibling schemas. The companion Wegleitung (305_Wegleitung_ZH_2025_HA bf DEF.pdf, 1,497,565 bytes, 40 pages, %PDF-1.7, fetched the same way, HTTP 200) was used to (a) confirm its own explanatory prose (p.16, 'Berufsorientierte Aus- und Weiterbildungskosten [Ziffer 16.2]') restates the same CHF 12'400 (Staatssteuer) / CHF 13'000 (Bundessteuer) caps this form already prints on its own face, so no separate Wegleitung lookup was required to fill in a missing figure, and (b) check for an official worked specimen of this exact form. Unlike the two prior companion-schedule cycles (Berufsauslagen GOV-1868, Versicherungsprämien GOV-1875), which each found their own form's worked specimen stacked on Wegleitung PDF page 36, this cycle found no such specimen for Form 367: PDF page 16 (immediately below the Ziffer 16.2 explanatory prose) carries only a blank reference facsimile of this exact form (every entry box rendered as the same box-outline artifact observed on all four CH-ZH sibling forms, not a filled-in value); PDF page 36 itself carries only the Berufsauslagen and Versicherungsprämien worked specimens, no Form 367 specimen of any kind; and a coordinate-level check of PDF page 37 — which prints the Wegleitung's own fully worked specimen of the main return's page 3 'Abzüge' summary, and which does show real transcribed figures for several other companion-schedule lines (line 220 Berufsauslagen Person 1 = CHF 4'815/4'815 state/federal, matching GOV-1868's own specimen; line 270 Versicherungsprämien = CHF 8'400/5'100, matching GOV-1875's own specimen; line 260 pillar-3a = CHF 7'258/7'258) — confirms line 292 (16.2, this schedule's own transfer line) is deliberately left blank in that same specimen (box-outline artifact only, at both the Staatssteuer x-position ~282.6 and the Bundessteuer x-position ~352.9, y=507.7), i.e. the Muster-Meister household in the Wegleitung's worked example claimed no further-education deduction that year. Per the issue's own instruction for this contingency, statutory figures/logic were sourced directly from the form's own printed text and the Wegleitung's own p.16 prose, and this schema's own worked mock-data example (see VERIFICATION.md) was constructed independently and its arithmetic hand-recomputed, rather than copied from any official specimen. See VERIFICATION.md for the full field-by-field source mapping, every disclosed scope decision, and the worked mock-data example."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-09"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "ahvn13RemainingDigits",
      "label": "AHVN13 (13-stellig)",
      "type": "string",
      "classification": "sensitive-pii",
      "description": "The remaining 10 digits of the taxpayer's 13-digit Swiss social security number (AHVN13); the first three digits, 756 (Switzerland's fixed country prefix), are pre-printed in the form's own boxes. Collected once per household, regardless of whether Person 1, Person 2, or both claim further-education costs below.",
      "sourceRef": "header",
      "validation": {
        "pattern": "^[0-9]{10}$"
      }
    },
    {
      "name": "gemeinde",
      "label": "Gemeinde",
      "type": "string",
      "description": "The taxpayer's municipality of residence (Gemeinde) within Canton Zürich.",
      "sourceRef": "header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "name",
      "label": "Name",
      "type": "string",
      "classification": "pii",
      "description": "The taxpayer's surname. Collected once per household on this schedule, regardless of whether the underlying return is filed by one person or jointly by a married couple.",
      "sourceRef": "header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "vorname",
      "label": "Vorname",
      "type": "string",
      "classification": "pii",
      "description": "The taxpayer's first name(s). For a joint filing this box may list both spouses' first names.",
      "sourceRef": "header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "totalEducationCostsPerson1",
      "label": "Total der Kosten (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's total career-oriented further-education, training, and retraining costs incurred during 2025, before deducting any third-party contribution. A single figure shared identically against both the state-tax and federal-tax caps below, since the underlying cost does not itself differ by tax column.",
      "sourceRef": "line 2900"
    },
    {
      "name": "totalEducationCostsPerson2",
      "label": "Total der Kosten (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as totalEducationCostsPerson1, for Person 2. Completed only when Person 2 also has deductible further-education costs (joint return).",
      "sourceRef": "line 2903"
    },
    {
      "name": "employerOrThirdPartyContributionPerson1",
      "label": "Beitrag Arbeitgeber oder weiterer Stellen (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Contribution Person 1 received from an employer or another body (e.g. the Confederation, a professional association) toward the further-education costs at totalEducationCostsPerson1, subtracted to determine the self-borne cost actually eligible for deduction.",
      "sourceRef": "line 2901"
    },
    {
      "name": "employerOrThirdPartyContributionPerson2",
      "label": "Beitrag Arbeitgeber oder weiterer Stellen (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as employerOrThirdPartyContributionPerson1, for Person 2.",
      "sourceRef": "line 2904"
    },
    {
      "name": "selfBorneCostsPerson1",
      "label": "Selbstgetragene Kosten (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's self-borne further-education cost: totalEducationCostsPerson1 minus employerOrThirdPartyContributionPerson1. This is the figure each tax column's own statutory cap (allowedDeductionPerson1StateTax/FederalTax) is applied to.",
      "sourceRef": "line 2902"
    },
    {
      "name": "selfBorneCostsPerson2",
      "label": "Selbstgetragene Kosten (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as selfBorneCostsPerson1, for Person 2.",
      "sourceRef": "line 2905"
    },
    {
      "name": "allowedDeductionPerson1StateTax",
      "label": "Zulässiger Abzug (max. je CHF 12'400) — Person 1 — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "The lower of selfBorneCostsPerson1 or CHF 12'400, state-tax column — the form's own printed cap applies 'je' (each), i.e. individually to each person, not to the two persons' combined cost.",
      "sourceRef": "line 2920 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 12400
      }
    },
    {
      "name": "allowedDeductionPerson2StateTax",
      "label": "Zulässiger Abzug (max. je CHF 12'400) — Person 2 — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as allowedDeductionPerson1StateTax, for Person 2.",
      "sourceRef": "line 2921 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 12400
      }
    },
    {
      "name": "allowedDeductionPerson1FederalTax",
      "label": "Zulässiger Abzug (max. je CHF 13'000) — Person 1 — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "The lower of selfBorneCostsPerson1 or CHF 13'000, federal-tax column, applied individually to Person 1.",
      "sourceRef": "line 2920 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 13000
      }
    },
    {
      "name": "allowedDeductionPerson2FederalTax",
      "label": "Zulässiger Abzug (max. je CHF 13'000) — Person 2 — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as allowedDeductionPerson1FederalTax, for Person 2.",
      "sourceRef": "line 2921 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 13000
      }
    },
    {
      "name": "totalFurtherEducationDeductionStateTax",
      "label": "Total (2920 + 2921) — Staatssteuer",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total (292), state-tax column: allowedDeductionPerson1StateTax plus allowedDeductionPerson2StateTax. Transfers to the main return's furtherEducationCostsStateTax field (Steuererklärung Seite 3, Ziffer 16.2).",
      "sourceRef": "line 292 (Staatssteuer)"
    },
    {
      "name": "totalFurtherEducationDeductionFederalTax",
      "label": "Total (2920 + 2921) — Bundessteuer",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total (292), federal-tax column: allowedDeductionPerson1FederalTax plus allowedDeductionPerson2FederalTax. Transfers to the main return's furtherEducationCostsFederalTax field (Steuererklärung Seite 3, Ziffer 16.2).",
      "sourceRef": "line 292 (Bundessteuer)"
    }
  ],
  "steps": [
    {
      "id": "header",
      "title": "Personalien (identification)",
      "fields": [
        "ahvn13RemainingDigits",
        "gemeinde",
        "name",
        "vorname"
      ],
      "next": "costs"
    },
    {
      "id": "costs",
      "title": "Total der Kosten, Beitrag Dritter und selbstgetragene Kosten",
      "fields": [
        "totalEducationCostsPerson1",
        "totalEducationCostsPerson2",
        "employerOrThirdPartyContributionPerson1",
        "employerOrThirdPartyContributionPerson2",
        "selfBorneCostsPerson1",
        "selfBorneCostsPerson2"
      ],
      "next": "deduction"
    },
    {
      "id": "deduction",
      "title": "Zulässiger Abzug und Total",
      "fields": [
        "allowedDeductionPerson1StateTax",
        "allowedDeductionPerson2StateTax",
        "allowedDeductionPerson1FederalTax",
        "allowedDeductionPerson2FederalTax",
        "totalFurtherEducationDeductionStateTax",
        "totalFurtherEducationDeductionFederalTax"
      ]
    }
  ]
}