{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ch/zh/sta/hilfsblatt-a-kaufmaennische-buchfuehrung",
  "version": "1.0.0",
  "title": "Switzerland (Canton Zürich) Self-Employment Worksheet — Commercial Bookkeeping (Hilfsblatt A mit kaufmännischer Buchführung)",
  "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 by a self-employed taxpayer who keeps full commercial (kaufmännische) books — as opposed to the simplified, single-entry bookkeeping covered by its sibling schedule ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung — to transcribe their signed annual financial statements (Geschäftsabschluss) into the tax-relevant self-employment income and business-equity figures. Unlike its simplified-bookkeeping sibling, this worksheet takes the net profit/loss and the balance-sheet totals directly from the signed accounts rather than building them up from itemized revenue/cost/asset lines. Referenced by the main return's own Ziffer 2 (self-employment income, Seite 2), Ziffer 16.1 (a further voluntary pension buy-in contribution, Seite 3), and Ziffer 32 (business equity excluding real estate/securities, Seite 4). This document models: the household/business header (firm name and seat, business activity, geschäftsjahr dates, AHVN13, municipality, name, which of the four main-return self-employment lines this worksheet supports, the filer-entered tax year, UID, and secondary tax domiciles); three supplementary disclosure figures used only for inter-cantonal tax-allocation (Steuerausscheidung) purposes (gross turnover, cost of materials/goods/third-party services, and debt interest per the income statement); the AHV-basis income computation (Ziffer 1-3), the tax-basis corrections and resulting self-employment income (Ziffer 4-5); the bounded 4-line/2-timepoint inventory table (Ziffer 6.1-6.4); a free-text depreciation-schedule summary (see Known Gaps below for what it defers); the balance-sheet-derived business assets (Ziffer 8) and liabilities (Ziffer 9); and both equity computations (Ziffer 10.1-10.4 ordinary; Ziffer 11.1-11.4 AHV-notification) plus the separate voluntary pension buy-in contribution (Ziffer 12). It does NOT model: Ziffer 10.1, 10.2, 11.1, and 11.2, since each is the exact same figure already captured once elsewhere on this same form (totalGeschaeftsaktivenOhneWertschriften, totalFremdkapital, and totalGeschaeftsaktiven respectively) re-printed a second (or, for totalFremdkapital, third) time at a different line number, per this registry's convention of not re-declaring an identical value under two field names; or the depreciation table's own per-asset-category, per-metric breakdown (5 asset categories x 7 metrics = 35 cells, Ziffer 7.1-7.14), an unbounded/multi-dimensional repeating structure collapsed to a single free-text summary field per this registry's established treatment (see e.g. ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung, ch/zh/sta/schuldenverzeichnis, ch/zh/sta/liegenschaftenverzeichnis). 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/jahrunabhaengig/selbstaendig-erwerbende/329_hilfsblatt_a_kaufmaennischer_zh_2021_def.pdf",
    "retrievedAt": "2026-07-09",
    "documentRef": "StA Form. 329 (2021) 12.21 — Hilfsblatt A für Selbständigerwerbende mit kaufmännischer Buchführung, Kanton Zürich (2-page schedule: Seite 1 header + Ziffer 1-6 and Nebensteuerdomizile; Seite 2 Ziffer 7-12 and signature), read together with the main return it is a companion to, ch/zh/sta/steuererklaerung-natuerliche-personen, whose own Ziffer 2 (Seite 2), Ziffer 16.1 (Seite 3), and Ziffer 32 (Seite 4) reference this document by name, and with the Kantonales Steueramt Zürich's own '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 Ziffer-32 row prints 'Selbständigerwerbende mit kaufmännischer Buchführung übertragen das Eigenkapital laut Hilfsblatt A (Ziff. 10.4) auf die Seite 4 der Steuererklärung in die Ziff. 32' (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-1910: GovSchema Standard Research cycle. Picks up the sole remaining CH-ZH companion-schedule gap the GOV-1903 (Hilfsblatt A, vereinfachte Buchführung, Form 328) cycle left open by name — Form 329 (Hilfsblatt A's kaufmännische-Buchhaltung variant), Hilfsblatt B (Form 330, agricultural questionnaire), and Hilfsblatt G (Form 331, agricultural/forestry) — pursuing only Form 329, the sibling of the already-published Form 328 and the most directly comparable in scope; Hilfsblatt B/G remain deferred as separate, larger (4-page, livestock/crop-specific) future candidates. The zh.ch tax-forms hub page (steuererklaerung-natuerliche-personen.html) was re-fetched fresh this cycle and confirmed all three of Form 329/330/331 are hosted at the same year-independent '.../jahrunabhaengig/selbstaendig-erwerbende/...' path as Form 328, and — despite each carrying a stale-looking 2020/2021 filename date stamp — each is labelled on the page without a 'bis <year>' cutoff qualifier (unlike the page's own superseded 2021-dated copy of Form 328 itself, explicitly labelled 'bis 2023'), confirming all three are the current, unsuperseded editions; this is a durable pattern worth checking on any future zh.ch companion-schedule candidate whose filename date looks old. The form (329_hilfsblatt_a_kaufmaennischer_zh_2021_def.pdf, 112,995 bytes, 2 pages, %PDF-1.4, no /Encrypt) was fetched directly from that listing. A byte-level scan for '/AcroForm' (zero matches) and '/Widget' (zero matches) confirms this is a flat, non-AcroForm print/reference PDF, the same shape as all eight of its CH-ZH sibling schedules. This is a materially smaller document than its Form-328 sibling (2 pages / 51 fields vs. 4 pages / 85 fields) because commercial-bookkeeping filers transcribe figures directly from their own signed balance sheet and income statement (Ziffer 1.1, 8.1, 9.1) rather than building each figure up from itemized revenue/cost/asset lines the way Form 328's simplified-bookkeeping filers must. The Kantonales Steueramt's own 2025 Wegleitung was re-fetched and searched for a worked specimen of this form's own internal lines: none was found (the same negative finding several prior CH-ZH cycles have already made for their own forms), but its own explanatory prose for main-return Ziffer 32 explicitly names this form's Ziffer 10.4 as the transfer source ('Selbständigerwerbende mit kaufmännischer Buchführung übertragen das Eigenkapital laut Hilfsblatt A (Ziff. 10.4) auf die Seite 4 der Steuererklärung in die Ziff. 32', distinguishing it by name from the Ziff. 14.4 transfer for the vereinfachte-Buchführung sibling) — independently corroborating this schema's own eigenkapitalSelbstaendigerwerbenderOhneGeschaeftswertschriften field and its Ziffer number, and by the same logic (both variants feed the identical main-return Ziffer 2/16.1/32 lines) the Ziffer 2 and 16.1 transfers already printed on the form's own face. This schema's own worked mock-data example (see VERIFICATION.md) was constructed independently and its arithmetic hand-recomputed end-to-end (Ziffer 3 AHV-subtotal, Ziffer 5 tax-basis income, Ziffer 8.3/8.5 total assets, Ziffer 9.3 total liabilities, Ziffer 10.4 and 11.4 equity), not copied from any official specimen. Switzerland remains at 2 of its 6 verticals (DMV, Taxes) — a companion schedule, not a new vertical — but further deepens Taxes-vertical coverage, leaving Hilfsblatt B (Form 330) and Hilfsblatt G (Form 331) as the two remaining open CH-ZH companion-schedule backlog candidates. 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": "firmennameUndSitz",
      "label": "Firmenname und Sitz",
      "type": "string",
      "required": true,
      "description": "The business's trading name and registered seat (municipality). For a sole proprietorship this is typically the proprietor's own name plus the trade name, if any.",
      "sourceRef": "Seite 1, header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "brancheOderArtDerGeschaeftstaetigkeit",
      "label": "Branche/Art der Geschäftstätigkeit",
      "type": "string",
      "required": true,
      "description": "The industry sector or nature of the business activity carried on.",
      "sourceRef": "Seite 1, header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "namenUndAdressenMitgesellschafter",
      "label": "Namen und Adressen der Mitgesellschafter bzw. Partner",
      "type": "string",
      "description": "Names and addresses of co-partners (bei Personengesellschaft, einfacher Gesellschaft sowie bei Praxis-/Bürogemeinschaft) — completed only when the business is a general/simple partnership or a shared practice/office community with more than one participant.",
      "sourceRef": "Seite 1, header",
      "validation": {
        "maxLength": 1000
      }
    },
    {
      "name": "geschaeftsjahrVon",
      "label": "Geschäftsjahr vom",
      "type": "date",
      "required": true,
      "description": "Start date of the business (fiscal) year this worksheet covers.",
      "sourceRef": "Seite 1, header"
    },
    {
      "name": "geschaeftsjahrBis",
      "label": "Geschäftsjahr bis (resp. Datum Abschluss der Liquidation)",
      "type": "date",
      "required": true,
      "description": "End date of the business (fiscal) year, or the date liquidation was completed if the business ceased during the year.",
      "sourceRef": "Seite 1, header"
    },
    {
      "name": "ahvn13RemainingDigits",
      "label": "AHVN13 (13-stellig)",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "The remaining 10 digits of the business owner'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.",
      "sourceRef": "Seite 1, header",
      "validation": {
        "pattern": "^[0-9]{10}$"
      }
    },
    {
      "name": "gemeinde",
      "label": "Gemeinde",
      "type": "string",
      "required": true,
      "description": "The taxpayer's municipality of residence (Gemeinde) within Canton Zürich.",
      "sourceRef": "Seite 1, header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "name",
      "label": "Name",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's surname.",
      "sourceRef": "Seite 1, header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "vorname",
      "label": "Vorname",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's first name(s).",
      "sourceRef": "Seite 1, header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "erwerbsart",
      "label": "Haupterwerb/Nebenerwerb, Person 1/Person 2",
      "type": "string",
      "required": true,
      "description": "Which of the main return's own four self-employment income lines (Ziffer 2.1/2.2, Person 1/Person 2) this particular worksheet supports — a separate Hilfsblatt A is filed per self-employed activity and per person.",
      "sourceRef": "Seite 1, header",
      "validation": {
        "enum": [
          "Haupterwerb Person 1",
          "Haupterwerb Person 2",
          "Nebenerwerb Person 1",
          "Nebenerwerb Person 2"
        ]
      }
    },
    {
      "name": "jahr",
      "label": "Jahr",
      "type": "integer",
      "required": true,
      "description": "The tax year this worksheet is filed for, entered by the filer since this form is hosted at a year-independent URL and carries no tax year printed on its own cover.",
      "sourceRef": "Seite 1, header",
      "validation": {
        "minimum": 2000,
        "maximum": 2100
      }
    },
    {
      "name": "uidChe",
      "label": "UID CHE",
      "type": "string",
      "description": "The business's Swiss Unique Business Identification Number (UID), if it has one.",
      "sourceRef": "Seite 1, header",
      "validation": {
        "pattern": "^CHE-[0-9]{3}\\.[0-9]{3}\\.[0-9]{3}$"
      }
    },
    {
      "name": "nebensteuerdomizile",
      "label": "Nebensteuerdomizile",
      "type": "string",
      "description": "Secondary tax domiciles (Betriebsstätten und Liegenschaften) — permanent establishments and business real estate located in another Zürich municipality, another canton, or abroad.",
      "sourceRef": "Seite 1, header",
      "validation": {
        "maxLength": 1000
      }
    },
    {
      "name": "bruttoumsatz",
      "label": "Bruttoumsatz",
      "type": "number",
      "classification": "financial",
      "description": "Gross turnover of the business per the signed income statement, disclosed as supplementary detail for inter-cantonal tax-allocation (Steuerausscheidung) purposes. Does not feed any computed total on this worksheet.",
      "sourceRef": "Seite 1, header (box 1800)"
    },
    {
      "name": "aufwandMaterialWarenDrittleistungen",
      "label": "Aufwand für Material, Waren und Drittleistungen",
      "type": "number",
      "classification": "financial",
      "description": "Cost of materials, goods, and third-party services per the signed income statement, disclosed as supplementary detail for inter-cantonal tax-allocation purposes. Does not feed any computed total on this worksheet.",
      "sourceRef": "Seite 1, header (box 1801)"
    },
    {
      "name": "schuldzinsenGemaessErfolgsrechnung",
      "label": "Schuldzinsen gemäss Erfolgsrechnung (für Steuerausscheidungszwecke)",
      "type": "number",
      "classification": "financial",
      "description": "Debt interest per the signed income statement, disclosed explicitly for inter-cantonal tax-allocation (Steuerausscheidung) purposes. Does not feed any computed total on this worksheet.",
      "sourceRef": "Seite 1, header (box 1802)"
    },
    {
      "name": "reingewinnOderVerlustGemaessErfolgsrechnung",
      "label": "1.1 Reingewinn bzw. -verlust gemäss Erfolgsrechnung",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Net profit, or loss (negative), per the signed income statement (Erfolgsrechnung) — the starting point for the AHV-basis and tax-basis self-employment income computations below. Unlike its simplified-bookkeeping sibling, this figure is taken directly from the signed accounts rather than built up from itemized revenue/cost lines.",
      "sourceRef": "Ziffer 1.1 (box 1810)"
    },
    {
      "name": "barbezuegeEigensalaereEigenkapitalzinsen",
      "label": "2.1 Barbezüge, Eigensaläre und Eigenkapitalzinsen",
      "type": "number",
      "classification": "financial",
      "description": "Cash withdrawals, salary the owner pays themself, and interest credited on their own equity account — added back since these are not deductible business expenses for a self-employed person.",
      "sourceRef": "Ziffer 2.1 (box 1811)"
    },
    {
      "name": "persoenlicheVorsorgebeitraege2Und3SaeuleA",
      "label": "2.2 Persönliche Vorsorgebeiträge 2. Säule und 3. Säule a",
      "type": "number",
      "classification": "financial",
      "description": "The owner's own contributions to the occupational pension fund (2nd pillar) and tied individual retirement savings (3rd pillar a), added back here since only the employer-equivalent share (or half, if the business has no staff) is deductible as a business expense — the remaining contributions, buy-ins, and all 3rd-pillar-a contributions are instead deducted directly on the main return.",
      "sourceRef": "Ziffer 2.2 (box 1812)"
    },
    {
      "name": "weitereAufrechnungen",
      "label": "2.3 Weitere Aufrechnungen",
      "type": "number",
      "classification": "financial",
      "description": "Further add-backs not already captured above, e.g. private insurance premiums and taxes booked as a business expense.",
      "sourceRef": "Ziffer 2.3 (box 1813)"
    },
    {
      "name": "naturalbezuegeUndPrivatanteileUnkosten",
      "label": "2.4 Naturalbezüge und Privatanteile an den Unkosten",
      "type": "number",
      "classification": "financial",
      "description": "Goods or services the owner withdrew from the business for private use, plus the private-use share of costs booked as business expenses.",
      "sourceRef": "Ziffer 2.4 (box 1814)"
    },
    {
      "name": "weitereKorrekturen",
      "label": "2.5 Weitere Korrekturen",
      "type": "number",
      "classification": "financial",
      "description": "Further corrections, e.g. the imputed rental value of a privately-used dwelling on business premises, the private-use share of vehicle costs, or a change in hidden reserves already taxed as income. May be negative (filer enters a minus sign).",
      "sourceRef": "Ziffer 2.5 (box 1815)"
    },
    {
      "name": "subtotalEinkuenfteSelbstaendigeErwerbstaetigkeitAhv",
      "label": "3. Subtotal = Einkünfte aus selbständiger Erwerbstätigkeit für AHV-Zwecke",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Self-employment income for AHV (social-insurance) purposes: reingewinnOderVerlustGemaessErfolgsrechnung plus barbezuegeEigensalaereEigenkapitalzinsen plus persoenlicheVorsorgebeitraege2Und3SaeuleA plus weitereAufrechnungen plus naturalbezuegeUndPrivatanteileUnkosten plus weitereKorrekturen.",
      "sourceRef": "Ziffer 3 (box 1740)"
    },
    {
      "name": "persoenlicheAhvIvEoBeitraege",
      "label": "4.1 Persönliche AHV/IV/EO-Beiträge (in Ziff. 16.1 der Steuererklärung abzuziehen)",
      "type": "number",
      "classification": "financial",
      "description": "The owner's own AHV/IV/EO contributions, added back here since they are deductible for tax purposes only on the main return's own Ziffer 16.1, not as a business expense.",
      "sourceRef": "Ziffer 4.1 (box 1741)"
    },
    {
      "name": "abzueglichBruttoertraegeGeschaeftswertschriften",
      "label": "4.2 Abzüglich verbuchte Bruttoerträge von Geschäftswertschriften und -guthaben, soweit im Wertschriftenverzeichnis enthalten",
      "type": "number",
      "classification": "financial",
      "description": "Gross income from business securities and receivables already booked in profit, deducted here since it is taxed via the securities register (Wertschriftenverzeichnis) instead, avoiding double taxation.",
      "sourceRef": "Ziffer 4.2 (box 1742)"
    },
    {
      "name": "weitereAbzuege",
      "label": "4.3 Weitere Abzüge",
      "type": "number",
      "classification": "financial",
      "description": "Further tax-purpose deductions, e.g. an offset against a prior-year business loss carried forward (Verrechnung Vorjahresverluste).",
      "sourceRef": "Ziffer 4.3 (box 1743)"
    },
    {
      "name": "einkuenfteSelbstaendigeErwerbstaetigkeit",
      "label": "5. Einkünfte aus selbständiger Erwerbstätigkeit",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Self-employment income for tax purposes: subtotalEinkuenfteSelbstaendigeErwerbstaetigkeitAhv plus persoenlicheAhvIvEoBeitraege minus abzueglichBruttoertraegeGeschaeftswertschriften minus weitereAbzuege. Transfers to the main return's own self-employment income field (Seite 2, Ziffer 2).",
      "sourceRef": "Ziffer 5 (box 1750)"
    },
    {
      "name": "warenlagerAnschaffungskostenBeginn",
      "label": "6.1 Anschaffungs- oder Herstellungskosten (bzw. maximal Marktwert) — Beginn Geschäftsjahr",
      "type": "number",
      "classification": "financial",
      "description": "Inventory (Warenlager) acquisition or production cost, or market value if lower, at the start of the business year.",
      "sourceRef": "Ziffer 6.1"
    },
    {
      "name": "warenlagerAnschaffungskostenEnde",
      "label": "6.1 Anschaffungs- oder Herstellungskosten (bzw. maximal Marktwert) — Ende Geschäftsjahr",
      "type": "number",
      "classification": "financial",
      "description": "Same as warenlagerAnschaffungskostenBeginn, at the end of the business year.",
      "sourceRef": "Ziffer 6.1"
    },
    {
      "name": "warenlagerBuchwertBeginn",
      "label": "6.2 Buchwert — Beginn Geschäftsjahr",
      "type": "number",
      "classification": "financial",
      "description": "Inventory book value per the accounts, at the start of the business year.",
      "sourceRef": "Ziffer 6.2"
    },
    {
      "name": "warenlagerBuchwertEnde",
      "label": "6.2 Buchwert — Ende Geschäftsjahr",
      "type": "number",
      "classification": "financial",
      "description": "Same as warenlagerBuchwertBeginn, at the end of the business year.",
      "sourceRef": "Ziffer 6.2"
    },
    {
      "name": "warenlagerUnterbewertungBeginn",
      "label": "6.3 Unterbewertung (max. 1/3 Warenreserve) — Beginn Geschäftsjahr",
      "type": "number",
      "classification": "financial",
      "description": "The inventory reserve (under-valuation) claimed, capped at one third of the inventory's cost/market value, at the start of the business year.",
      "sourceRef": "Ziffer 6.3"
    },
    {
      "name": "warenlagerUnterbewertungEnde",
      "label": "6.3 Unterbewertung (max. 1/3 Warenreserve) — Ende Geschäftsjahr",
      "type": "number",
      "classification": "financial",
      "description": "Same as warenlagerUnterbewertungBeginn, at the end of the business year.",
      "sourceRef": "Ziffer 6.3"
    },
    {
      "name": "warenlagerUnterbewertungProzentBeginn",
      "label": "6.4 Unterbewertung in % des unter 6.1 angegebenen Wertes — Beginn Geschäftsjahr",
      "type": "number",
      "description": "The inventory reserve at warenlagerUnterbewertungBeginn expressed as a percentage of warenlagerAnschaffungskostenBeginn.",
      "sourceRef": "Ziffer 6.4",
      "validation": {
        "minimum": 0,
        "maximum": 33.33
      }
    },
    {
      "name": "warenlagerUnterbewertungProzentEnde",
      "label": "6.4 Unterbewertung in % des unter 6.1 angegebenen Wertes — Ende Geschäftsjahr",
      "type": "number",
      "description": "Same as warenlagerUnterbewertungProzentBeginn, at the end of the business year.",
      "sourceRef": "Ziffer 6.4",
      "validation": {
        "minimum": 0,
        "maximum": 33.33
      }
    },
    {
      "name": "depreciationScheduleSummary",
      "label": "7. Abschreibungstabelle",
      "type": "string",
      "classification": "financial",
      "description": "Free-text summary of the depreciation schedule (Ziffer 7.1-7.14): for each of five asset categories (Geschäftsliegenschaft, Fahrzeuge, Maschinen/Werkzeuge, Einrichtungen, Mobilien), the opening book value, additions, disposals, value before depreciation, booked depreciation, depreciation rate, and closing book value. Collapsed to one field per this registry's established treatment of unbounded/multi-dimensional repeating tables (35 cells across 5 categories x 7 metrics); unlike its simplified-bookkeeping sibling, no aggregate booked-depreciation figure transfers elsewhere on this worksheet, since depreciation here is already reflected in the signed balance sheet's own asset values (Ziffer 8.1).",
      "sourceRef": "Ziffer 7.1-7.14"
    },
    {
      "name": "aktivenLautBilanz",
      "label": "8.1 Aktiven laut Bilanz",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total business assets as shown on the signed balance sheet.",
      "sourceRef": "Ziffer 8.1 (box 1850)"
    },
    {
      "name": "alsEinkommenVersteuerteStilleReservenAktiven",
      "label": "8.2 Als Einkommen versteuerte stille Reserven (gemäss Aufstellung)",
      "type": "number",
      "classification": "financial",
      "description": "Hidden reserves already taxed as income, per a separate statement, added back to the balance-sheet asset total.",
      "sourceRef": "Ziffer 8.2 (box 1851)"
    },
    {
      "name": "totalGeschaeftsaktiven",
      "label": "8.3 Total Geschäftsaktiven",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total business assets: aktivenLautBilanz plus alsEinkommenVersteuerteStilleReservenAktiven. Reprinted a second time at Ziffer 11.1 (not separately modelled since it is the identical figure).",
      "sourceRef": "Ziffer 8.3 (box 1852)"
    },
    {
      "name": "abzueglichGeschaeftswertschriftenAktiven",
      "label": "8.4 Abzüglich Geschäftswertschriften und -guthaben, soweit im Wertschriftenverzeichnis enthalten",
      "type": "number",
      "classification": "financial",
      "description": "Business securities and receivables already reported on the Wertschriftenverzeichnis (securities register), deducted here to avoid counting the same asset twice.",
      "sourceRef": "Ziffer 8.4 (box 1771)"
    },
    {
      "name": "totalGeschaeftsaktivenOhneWertschriften",
      "label": "8.5 Total Geschäftsaktiven ohne Geschäftswertschriften",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total business assets excluding securities: totalGeschaeftsaktiven minus abzueglichGeschaeftswertschriftenAktiven. Reprinted a second time at Ziffer 10.1 (not separately modelled since it is the identical figure).",
      "sourceRef": "Ziffer 8.5 (box 1855)"
    },
    {
      "name": "fremdkapitalLautBilanz",
      "label": "9.1 Fremdkapital laut Bilanz",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total business liabilities as shown on the signed balance sheet.",
      "sourceRef": "Ziffer 9.1 (box 1860)"
    },
    {
      "name": "alsEinkommenVersteuerteStilleReservenFremdkapital",
      "label": "9.2 Als Einkommen versteuerte stille Reserven (gemäss Aufstellung)",
      "type": "number",
      "classification": "financial",
      "description": "Hidden reserves already taxed as income, per a separate statement, deducted from the balance-sheet liability total.",
      "sourceRef": "Ziffer 9.2 (box 1861)"
    },
    {
      "name": "totalFremdkapital",
      "label": "9.3 Total Fremdkapital",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total business liabilities: fremdkapitalLautBilanz minus alsEinkommenVersteuerteStilleReservenFremdkapital. Reprinted a second and third time at Ziffer 10.2 and Ziffer 11.2 (neither separately modelled since each is the identical figure).",
      "sourceRef": "Ziffer 9.3 (box 1865)"
    },
    {
      "name": "differenzEinkommenssteuerwertVermoegenssteuerwertGeschaeftsliegenschaften",
      "label": "10.3 Differenz Einkommenssteuerwert/Vermögenssteuerwert Geschäftsliegenschaften",
      "type": "number",
      "classification": "financial",
      "description": "The difference between the income-tax value and the wealth-tax value of business real estate, added to or subtracted from business equity (filer enters a minus sign if negative).",
      "sourceRef": "Ziffer 10.3 (box 1866)"
    },
    {
      "name": "eigenkapitalSelbstaendigerwerbenderOhneGeschaeftswertschriften",
      "label": "10.4 Eigenkapital Selbständigerwerbender ohne Geschäftswertschriften",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Business equity for wealth-tax purposes: totalGeschaeftsaktivenOhneWertschriften minus totalFremdkapital plus/minus differenzEinkommenssteuerwertVermoegenssteuerwertGeschaeftsliegenschaften. Transfers to the main return's own business-equity field (Seite 4, Ziffer 32) — the Wegleitung's own Ziffer-32 prose names this exact Ziffer 10.4 as the transfer source for kaufmännische-Buchführung filers, distinguishing it from the Ziffer 14.4 transfer used by the vereinfachte-Buchführung sibling.",
      "sourceRef": "Ziffer 10.4 (box 1780)"
    },
    {
      "name": "differenzEinkommenssteuerwertRepartitionswertGeschaeftsliegenschaften",
      "label": "11.3 Differenz Einkommenssteuerwert/Repartitionswert Geschäftsliegenschaften",
      "type": "number",
      "classification": "financial",
      "description": "The difference between the income-tax value and the inter-cantonal apportionment (Repartitionswert) value of business real estate, added to or subtracted from equity for the separate AHV-notification computation below (filer enters a minus sign if negative).",
      "sourceRef": "Ziffer 11.3 (box 1867)"
    },
    {
      "name": "ahvMeldendesEigenkapital",
      "label": "11.4 Der AHV zu meldendes im Betrieb investiertes Eigenkapital",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Business equity to be reported to the AHV compensation office: totalGeschaeftsaktiven minus totalFremdkapital plus/minus differenzEinkommenssteuerwertRepartitionswertGeschaeftsliegenschaften.",
      "sourceRef": "Ziffer 11.4 (box 1790)"
    },
    {
      "name": "einkaufsbeitragVorsorgeeinrichtung",
      "label": "12. Einkaufsbeitrag des Betriebsinhabers in die Vorsorgeeinrichtung",
      "type": "number",
      "classification": "financial",
      "description": "A voluntary pension buy-in contribution the business owner paid into their occupational pension fund, not already included in the accounts as a business expense. Transfers to the main return's own Ziffer 16.1 (Seite 3) as a further deduction.",
      "sourceRef": "Ziffer 12 (box 1795)"
    },
    {
      "name": "placeOfSigning",
      "label": "Ort und Datum — Ort",
      "type": "string",
      "description": "Place where the worksheet is signed.",
      "sourceRef": "Seite 2, signature block",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "dateOfSigning",
      "label": "Ort und Datum — Datum",
      "type": "date",
      "required": true,
      "description": "Date the worksheet is signed.",
      "sourceRef": "Seite 2, signature block"
    }
  ],
  "documents": [
    {
      "id": "signedAnnualFinancialStatements",
      "label": "Unterzeichneter Geschäftsabschluss (Bilanz, Erfolgsrechnung und Anhang)",
      "category": "supporting-evidence",
      "required": true,
      "belongsTo": "applicant",
      "sourceRef": "Seite 1, header instructions ('einen unterzeichneten Geschäftsabschluss ... beizulegen')"
    },
    {
      "id": "ledgerExtractsPrivateEquityAccounts",
      "label": "Auszüge (Kontoblätter aus dem Hauptbuch) sämtlicher Privat- und Eigenkapitalkonten",
      "category": "supporting-evidence",
      "required": true,
      "belongsTo": "applicant",
      "sourceRef": "Seite 1, header instructions ('sowie die Auszüge (= Kontoblätter aus dem Hauptbuch) sämtlicher Privat- und Eigenkapitalkonten beizulegen')"
    },
    {
      "id": "declarationAttestation",
      "label": "Das Hilfsblatt ist vollständig und wahrheitsgetreu ausgefüllt",
      "category": "attestation",
      "required": true,
      "statement": "Das Hilfsblatt ist vollständig und wahrheitsgetreu ausgefüllt.",
      "sourceRef": "Seite 2, signature block"
    }
  ],
  "steps": [
    {
      "id": "header",
      "title": "Firma, Geschäftsjahr und Personalien (business identification and household header)",
      "fields": [
        "firmennameUndSitz",
        "brancheOderArtDerGeschaeftstaetigkeit",
        "namenUndAdressenMitgesellschafter",
        "geschaeftsjahrVon",
        "geschaeftsjahrBis",
        "ahvn13RemainingDigits",
        "gemeinde",
        "name",
        "vorname",
        "erwerbsart",
        "jahr",
        "uidChe",
        "nebensteuerdomizile"
      ],
      "next": "steuerausscheidung"
    },
    {
      "id": "steuerausscheidung",
      "title": "Angaben für Steuerausscheidungszwecke (inter-cantonal allocation disclosure)",
      "fields": [
        "bruttoumsatz",
        "aufwandMaterialWarenDrittleistungen",
        "schuldzinsenGemaessErfolgsrechnung"
      ],
      "next": "incomeComputation"
    },
    {
      "id": "incomeComputation",
      "title": "1-5. Einkünfte aus selbständiger Erwerbstätigkeit (self-employment income computation)",
      "fields": [
        "reingewinnOderVerlustGemaessErfolgsrechnung",
        "barbezuegeEigensalaereEigenkapitalzinsen",
        "persoenlicheVorsorgebeitraege2Und3SaeuleA",
        "weitereAufrechnungen",
        "naturalbezuegeUndPrivatanteileUnkosten",
        "weitereKorrekturen",
        "subtotalEinkuenfteSelbstaendigeErwerbstaetigkeitAhv",
        "persoenlicheAhvIvEoBeitraege",
        "abzueglichBruttoertraegeGeschaeftswertschriften",
        "weitereAbzuege",
        "einkuenfteSelbstaendigeErwerbstaetigkeit"
      ],
      "next": "inventory"
    },
    {
      "id": "inventory",
      "title": "6. Angaben über das Warenlager (inventory)",
      "fields": [
        "warenlagerAnschaffungskostenBeginn",
        "warenlagerAnschaffungskostenEnde",
        "warenlagerBuchwertBeginn",
        "warenlagerBuchwertEnde",
        "warenlagerUnterbewertungBeginn",
        "warenlagerUnterbewertungEnde",
        "warenlagerUnterbewertungProzentBeginn",
        "warenlagerUnterbewertungProzentEnde"
      ],
      "next": "depreciationSchedule"
    },
    {
      "id": "depreciationSchedule",
      "title": "7. Abschreibungstabelle (depreciation schedule)",
      "fields": [
        "depreciationScheduleSummary"
      ],
      "next": "assetsAndLiabilities"
    },
    {
      "id": "assetsAndLiabilities",
      "title": "8-9. Geschäftsaktiven und Fremdkapital (business assets and liabilities)",
      "fields": [
        "aktivenLautBilanz",
        "alsEinkommenVersteuerteStilleReservenAktiven",
        "totalGeschaeftsaktiven",
        "abzueglichGeschaeftswertschriftenAktiven",
        "totalGeschaeftsaktivenOhneWertschriften",
        "fremdkapitalLautBilanz",
        "alsEinkommenVersteuerteStilleReservenFremdkapital",
        "totalFremdkapital"
      ],
      "next": "equity"
    },
    {
      "id": "equity",
      "title": "10-12. Eigenkapital und Einkaufsbeitrag (equity and pension buy-in)",
      "fields": [
        "differenzEinkommenssteuerwertVermoegenssteuerwertGeschaeftsliegenschaften",
        "eigenkapitalSelbstaendigerwerbenderOhneGeschaeftswertschriften",
        "differenzEinkommenssteuerwertRepartitionswertGeschaeftsliegenschaften",
        "ahvMeldendesEigenkapital",
        "einkaufsbeitragVorsorgeeinrichtung"
      ],
      "next": "filing"
    },
    {
      "id": "filing",
      "title": "Ort, Datum und Unterschrift (place, date, and signature)",
      "fields": [
        "placeOfSigning",
        "dateOfSigning"
      ]
    }
  ]
}