Registry entry

Switzerland (Canton Zürich) Self-Employment Worksheet — Simplified Bookkeeping (Hilfsblatt A mit vereinfachter Buchführung)

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 simplified (single-entry, non-commercial) books — as opposed to full commercial (kaufmännische) accounting — to compute their self-employment income and business balance sheet: opening/closing inventory, a depreciation schedule, business debts, revenue (turnover), cost of goods/materials, gross profit, other business income, business expenses, the resulting AHV-basis and tax-basis self-employment income, business assets excluding real estate, and the resulting business equity (both for ordinary wealth-tax purposes and for the separate AHV-notification purposes). Referenced by the main return's own Ziffer 2 (self-employment income, Seite 2), Ziffer 16.1 (a further voluntary pension buy-in contribution not already expensed, 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, accounting method, 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); the bounded 4-line/2-timepoint inventory table (Ziffer 1.1-1.4); the headline business-debt totals (principal and interest) plus a free-text creditor summary and a free-text depreciation-schedule summary (see Known Gaps below for what these two summaries defer); every numbered revenue-computation line (Ziffer 4.1-4.7), material-cost line (5.1-5.7), gross profit (6), other business income line (7.1-7.5), business expense line (9.1-9.11), the AHV-basis subtotal (10), the tax-basis corrections (11.1-11.3) and resulting taxable self-employment income (12), every numbered business-asset line excluding real estate (13.1-13.13), and both equity computations (14.1-14.4 ordinary; 15.1-15.4 AHV-notification) plus the separate voluntary pension buy-in contribution (16). It does NOT model: Ziffer 8's own Zwischentotal, since it is a pure computed carry-forward across the page break (gross profit plus other business income) with no independent source figure of its own; Ziffer 9.7, 14.1, 14.3, 15.1, and 15.2, since each is the exact same figure already captured once elsewhere on this same form (totalZinsenAufGeschaeftsschulden, totalAktivenOhneLiegenschaften, and totalGeschaeftsschulden respectively) re-printed a second time at a different line number, per this registry's convention of not re-declaring an identical value under two field names; the depreciation table's own per-asset-category, per-metric breakdown (5 asset categories x 7 metrics = 35 cells, Ziffer 2.1-2.14) or the creditor table's own per-creditor breakdown (name/address, balance, interest), each 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/schuldenverzeichnis, ch/zh/sta/liegenschaftenverzeichnis); or the vehicle make/model and purchase/lease price memo fields printed next to Ziffer 9.6, since neither transfers to any computed total and both are pure narrative/justification detail. 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.

Registry entry

ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung

Jurisdiction
Switzerland · Zürich (subnational)
Version
1.0.0
Verification
draft
Authority
Kanton Zürich — Finanzdirektion, Kantonales Steueramt Zürich

Authoritative source StA Form. 328 (2024) 12.24 — Hilfsblatt A für Selbständigerwerbende mit vereinfachter Buchführung, Kanton Zürich (4-page schedule: Seite 1 header + Ziffer 1-3; Seite 2 Ziffer 4-8; Seite 3 Ziffer 9-13; Seite 4 Ziffer 14-16 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-2/16.1/32 rows each print 'Hilfsblatt A' as the pointer to this document (discussed in VERIFICATION.md).

Machine access

Schema document
registry/ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

85 fields across 11 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Firma, Geschäftsjahr und Personalien (business identification and household header)

  • firmennameUndSitz string required

    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.

    length: 0–200
  • brancheOderArtDerGeschaeftstaetigkeit string required

    The industry sector or nature of the business activity carried on.

    length: 0–200
  • namenUndAdressenMitgesellschafter string

    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.

    length: 0–1000
  • geschaeftsjahrVon date required

    Start date of the business (fiscal) year this worksheet covers. A deviation from the calendar year is permitted only when the business was started or ceased mid-year.

  • geschaeftsjahrBis date required

    End date of the business (fiscal) year, or the date liquidation was completed if the business ceased during the year.

  • abrechnungsart string required

    The accounting method the taxpayer uses to recognize income and expenses: the cash method (Ist-Methode, recognized on payment) or the accrual method (Soll-Methode, recognized on completion of the underlying legal claim). Once chosen, the method must generally be applied consistently to all income and expenses.

    enum: Ist-Methode | Soll-Methode
  • ahvn13RemainingDigits string required

    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.

    patternclassification: sensitive-pii
  • gemeinde string required

    The taxpayer's municipality of residence (Gemeinde) within Canton Zürich.

    length: 0–100
  • name string required

    The taxpayer's surname.

    length: 0–100classification: pii
  • vorname string required

    The taxpayer's first name(s).

    length: 0–200classification: pii
  • erwerbsart string required

    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.

    enum: Haupterwerb Person 1 | Haupterwerb Person 2 | Nebenerwerb Person 1 | Nebenerwerb Person 2
  • jahr integer required

    The tax year this worksheet is filed for, entered by the filer since this form (unlike its five yearly-repackaged CH-ZH sibling schedules) is hosted at a year-independent URL and carries no tax year printed on its own cover.

    range: 2000–2100
  • uidChe string

    The business's Swiss Unique Business Identification Number (UID), if it has one.

    pattern
  • nebensteuerdomizile string

    Secondary tax domiciles (Betriebsstätten und Liegenschaften) — permanent establishments and business real estate located in another Zürich municipality, another canton, or abroad.

    length: 0–1000

1. Angaben über das Warenlager (inventory)

  • warenlagerAnschaffungskostenBeginn number

    Inventory (Warenlager) acquisition or production cost, or market value if lower, at the start of the business year.

    classification: financial
  • warenlagerAnschaffungskostenEnde number

    Same as warenlagerAnschaffungskostenBeginn, at the end of the business year.

    classification: financial
  • warenlagerDeklarierterWertBeginn number

    Inventory value actually declared (after any permitted under-valuation), at the start of the business year.

    classification: financial
  • warenlagerDeklarierterWertEnde number

    Same as warenlagerDeklarierterWertBeginn, at the end of the business year.

    classification: financial
  • warenlagerUnterbewertungBeginn number

    The inventory reserve (under-valuation) claimed, capped at one third of the inventory's cost/market value, at the start of the business year.

    classification: financial
  • warenlagerUnterbewertungEnde number

    Same as warenlagerUnterbewertungBeginn, at the end of the business year.

    classification: financial
  • warenlagerUnterbewertungProzentBeginn number

    The inventory reserve at warenlagerUnterbewertungBeginn expressed as a percentage of warenlagerAnschaffungskostenBeginn.

    range: 0–33.33
  • warenlagerUnterbewertungProzentEnde number

    Same as warenlagerUnterbewertungProzentBeginn, at the end of the business year.

    range: 0–33.33

2-3. Abschreibungstabelle und Geschäftsschulden (depreciation schedule and business debts)

  • depreciationScheduleSummary string

    Free-text summary of the depreciation schedule (Ziffer 2.1-2.14): for each of five asset categories (Geschäftsliegenschaft, Fahrzeuge, Maschinen/Werkzeuge, Einrichtungen, Mobilien), the opening value, additions, disposals, value before depreciation, booked depreciation, depreciation rate, and closing 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); only the aggregate booked depreciation, which transfers into abschreibungenGemaessTabelle (Ziffer 9.10) below, is otherwise modelled.

    classification: financial
  • geschaeftsschuldenSummary string

    Free-text summary of the business-debts table: for each creditor, their name/address, the debt balance as of the business year-end (Bestand per Stichtag Geschäftsabschluss), and the interest paid on that debt. Collapsed to one field per this registry's established treatment of unbounded repeating tables (see e.g. ch/zh/sta/schuldenverzeichnis); only the two headline totals, totalGeschaeftsschulden and totalZinsenAufGeschaeftsschulden below, are otherwise modelled.

    classification: financial
  • totalGeschaeftsschulden number

    Total principal balance of all business debts at the business year-end, summed across geschaeftsschuldenSummary. Transfers to abzueglichTotalGeschaeftsschulden (Ziffer 14.3) and the AHV-equity computation (Ziffer 15.2, not separately modelled since it is the identical figure).

    classification: financial
  • totalZinsenAufGeschaeftsschulden number

    Total interest paid on business debts during the business year, summed across geschaeftsschuldenSummary. This same figure is re-printed a second time at Ziffer 9.7 (zinsenAufGeschaeftsschulden, not separately modelled) as one line of businessExpenses.

    classification: financial

4. Berechnung des Umsatzes (revenue computation)

  • einnahmenBar number

    Revenue from goods sold and services rendered, received in cash or by postal/payment order, including VAT.

    classification: financial
  • einnahmenPostBank number

    Same as einnahmenBar, received by postal or bank account credit.

    classification: financial
  • einnahmenVerrechnung number

    Same as einnahmenBar, settled by set-off against a counter-performance, or received in the form of a benefit in kind with monetary value.

    classification: financial
  • naturalbezuege number

    Goods or services the business owner withdrew from the business for private use, valued at their market value.

    classification: financial
  • kundenguthabenJahresende number

    Accounts receivable and work in progress at the business year-end.

    classification: financial
  • zwischentotalUmsatz number required

    Subtotal: einnahmenBar plus einnahmenPostBank plus einnahmenVerrechnung plus naturalbezuege plus kundenguthabenJahresende.

    classification: financial
  • abzueglichKundenguthabenJahresanfang number

    Accounts receivable and work in progress at the start of the business year, deducted from zwischentotalUmsatz to avoid double-counting revenue already recognized the prior year.

    classification: financial
  • abzueglichMehrwertsteuer number

    VAT owed or paid on the above revenue, deducted to arrive at net turnover.

    classification: financial
  • umsatz number required

    Net turnover: zwischentotalUmsatz minus abzueglichKundenguthabenJahresanfang minus abzueglichMehrwertsteuer.

    classification: financial

5-6. Waren- und Materialaufwand und Bruttogewinn (cost of goods and gross profit)

  • warenMaterialvorraeteJahresanfang number

    Goods and materials inventory at the start of the business year.

    classification: financial
  • zahlungenWarenMaterialeinkaeufe number

    Payments made during the business year for goods and material purchases.

    classification: financial
  • warenMaterialschuldenJahresende number

    Accounts payable for goods and materials outstanding at the business year-end.

    classification: financial
  • zwischentotalWarenaufwand number required

    Subtotal: warenMaterialvorraeteJahresanfang plus zahlungenWarenMaterialeinkaeufe plus warenMaterialschuldenJahresende.

    classification: financial
  • abzWarenMaterialvorraeteJahresende number

    Goods and materials inventory at the end of the business year, deducted from zwischentotalWarenaufwand.

    classification: financial
  • abzWarenMaterialschuldenJahresanfang number

    Accounts payable for goods and materials outstanding at the start of the business year, deducted from zwischentotalWarenaufwand.

    classification: financial
  • warenUndMaterialaufwand number required

    Cost of goods and materials consumed: zwischentotalWarenaufwand minus abzWarenMaterialvorraeteJahresende minus abzWarenMaterialschuldenJahresanfang.

    classification: financial
  • bruttogewinn number required

    Gross profit: umsatz minus warenUndMaterialaufwand.

    classification: financial

7. Andere Geschäftserträge (other business income)

  • mietwertPrivatGenutzteWohnung number

    Imputed rental value of any dwelling within the business premises that the owner uses privately.

    classification: financial
  • bruttoertraegeGeschaeftswertschriften number

    Gross income from business securities and receivables held as business assets. Excluded again at abzueglichBruttoertraegeGeschaeftswertschriften (Ziffer 11.2) since it is taxed via the securities schedule, not counted twice.

    classification: financial
  • provisionenRueckverguetungenRabatte number

    Commissions, rebates, discounts, and similar income received.

    classification: financial
  • kapitalgewinneGeschaeftsvermoegenBezeichnung string

    Free-text description of the business-asset capital gain reported at kapitalgewinneGeschaeftsvermoegen.

    length: 0–200
  • kapitalgewinneGeschaeftsvermoegen number

    Capital gain realized on the disposal of a business asset.

    classification: financial
  • weitereGeschaeftsertraegeBezeichnung string

    Free-text description of the other business income reported at weitereGeschaeftsertraege.

    length: 0–200
  • weitereGeschaeftsertraege number

    Any other business income not already captured above.

    classification: financial

9. Geschäftsaufwendungen (business expenses)

  • personalaufwand number

    Staff costs (wages and related costs for employees), excluding the owner's own AHV/BVG contributions and excluding any salary the owner pays themself.

    classification: financial
  • persoenlicheAhvIvEoBeitraegeUndGeschaeftsanteil2Saeule number

    The owner's own AHV/IV/EO contributions, plus the employer-equivalent share (or half, if the business has no staff) of the owner's own ordinary 2nd-pillar contributions, excluding any voluntary buy-in contribution (which is instead deducted directly on the main return and separately reported at einkaufsbeitragVorsorgeeinrichtung, Ziffer 16). The AHV/IV/EO portion of this figure is added back for tax purposes at persoenlicheAhvIvEoBeitraegeKorrektur (Ziffer 11.1), since it is deductible there instead.

    classification: financial
  • mieteGeschaeftsraeumlichkeiten number

    Rent paid for business premises leased from a third party.

    classification: financial
  • mietanteilGeschaeftlicheNutzungEigenerLiegenschaften number

    Imputed rent for the business's use of a portion of the owner's own or privately-rented property.

    classification: financial
  • autokosten number

    Motor-vehicle operating costs, excluding depreciation (which is instead captured in the depreciation schedule), before deducting any private-use share.

    classification: financial
  • privatanteilAutokosten number

    The private-use share of autokosten, subtracted to arrive at the deductible business portion. Deliberately excludes the form's own adjacent vehicle make/model and purchase/lease-price memo fields, neither of which transfers to any computed total.

    classification: financial
  • uebrigeGeschaeftsunkosten number

    Other business overhead costs, per a separate itemized statement, before deducting any private-use share.

    classification: financial
  • privatanteileUebrigeUnkosten number

    The private-use share of uebrigeGeschaeftsunkosten, subtracted to arrive at the deductible business portion.

    classification: financial
  • abschreibungenGemaessTabelle number

    Total depreciation booked for the year, transferred from the aggregate of depreciationScheduleSummary (Ziffer 2.1-2.14).

    classification: financial
  • totalGeschaeftsaufwendungen number required

    Total business expenses: personalaufwand plus persoenlicheAhvIvEoBeitraegeUndGeschaeftsanteil2Saeule plus mieteGeschaeftsraeumlichkeiten plus mietanteilGeschaeftlicheNutzungEigenerLiegenschaften plus (autokosten minus privatanteilAutokosten) plus totalZinsenAufGeschaeftsschulden plus (uebrigeGeschaeftsunkosten minus privatanteileUebrigeUnkosten) plus abschreibungenGemaessTabelle.

    classification: financial

10-12. Einkünfte aus selbständiger Erwerbstätigkeit (self-employment income computation)

  • subtotalEinkuenfteSelbstaendigeErwerbstaetigkeitAhv number required

    Self-employment income for AHV (social-insurance) purposes: bruttogewinn plus the sum of Ziffer 7's other business income lines, minus totalGeschaeftsaufwendungen.

    classification: financial
  • persoenlicheAhvIvEoBeitraegeKorrektur number

    The AHV/IV/EO-contribution portion of persoenlicheAhvIvEoBeitraegeUndGeschaeftsanteil2Saeule, added back here since it is deductible for tax purposes only on the main return's own Ziffer 16.1, not as a business expense.

    classification: financial
  • abzueglichBruttoertraegeGeschaeftswertschriften number

    The same figure as bruttoertraegeGeschaeftswertschriften (Ziffer 7.2), deducted here since it is taxed via the Wertschriftenverzeichnis (securities register) instead, avoiding double taxation.

    classification: financial
  • weitereAbzuegeKorrektur number

    Further tax-purpose corrections, e.g. an offset against a prior-year business loss carried forward (Verrechnung Vorjahresverluste).

    classification: financial
  • einkuenfteSelbstaendigeErwerbstaetigkeitSteuerzwecke number required

    Self-employment income for tax purposes: subtotalEinkuenfteSelbstaendigeErwerbstaetigkeitAhv plus persoenlicheAhvIvEoBeitraegeKorrektur minus abzueglichBruttoertraegeGeschaeftswertschriften minus weitereAbzuegeKorrektur. Transfers to the main return's own self-employment income field (Seite 2, Ziffer 2).

    classification: financial

13. Geschäftliche Aktiven ohne Liegenschaften (business assets excluding real estate)

  • kasse number

    Cash on hand at the business year-end.

    classification: financial
  • bankguthaben number

    Bank and postal account balances at the business year-end.

    classification: financial
  • kundenguthabenUndAngefangeneArbeiten number

    Accounts receivable and work in progress reported as a business asset. Ordinarily the same figure as kundenguthabenJahresende (Ziffer 4.3).

    classification: financial
  • delkredere number

    Allowance for doubtful accounts receivable (Delkredere), as reported by the filer.

    classification: financial
  • warenUndMaterialvorraete number

    Closing goods and materials inventory. Ordinarily the same figure as warenlagerDeklarierterWertEnde (Ziffer 1.2) and abzWarenMaterialvorraeteJahresende (Ziffer 5.5).

    classification: financial
  • uebrigeAktiven number

    Other business assets not otherwise itemized in this section.

    classification: financial
  • wertschriften number

    Business securities held as business assets. Excluded again at abzueglichGeschaeftswertschriftenImWertschriftenverzeichnis (Ziffer 14.2) when computing equity, since these are reported on the Wertschriftenverzeichnis instead.

    classification: financial
  • maschinenWerkzeuge number

    Closing value of machinery and tools, per the depreciation schedule.

    classification: financial
  • einrichtungen number

    Closing value of fixtures/fittings, per the depreciation schedule.

    classification: financial
  • mobilien number

    Closing value of movable business property, per the depreciation schedule.

    classification: financial
  • fahrzeuge number

    Closing value of business vehicles, per the depreciation schedule.

    classification: financial
  • weitereAktivenOhneBezeichnung number

    A further business-asset line printed on the form with a Ziffer number (13.12) but no printed label — only a blank entry box before the Ziffer 13.13 total. Modelled as an unlabelled catch-all asset amount per this registry's convention of representing an unresolved form ambiguity explicitly rather than guessing a label.

    classification: financial
  • totalAktivenOhneLiegenschaften number required

    Total business assets excluding real estate: the sum of kasse through weitereAktivenOhneBezeichnung (Ziffer 13.1-13.12). Transfers to the main return's own Ziffer 2 supporting detail and to abzueglichTotalAktivenOhneLiegenschaften (Ziffer 14.1) and the AHV-equity computation (Ziffer 15.1), neither separately modelled since each is the identical figure.

    classification: financial

14-16. Eigenkapital und Einkaufsbeitrag (equity and pension buy-in)

  • abzueglichGeschaeftswertschriftenImWertschriftenverzeichnis number

    Business securities and receivables already reported on the Wertschriftenverzeichnis (ordinarily the same figure as wertschriften, Ziffer 13.7), deducted here to avoid counting the same asset twice toward business equity.

    classification: financial
  • eigenkapitalSelbstaendigerwerbenderOhneLiegenschaften number required

    Business equity for wealth-tax purposes: totalAktivenOhneLiegenschaften minus abzueglichGeschaeftswertschriftenImWertschriftenverzeichnis minus totalGeschaeftsschulden. Transfers to the main return's own business-equity field (Seite 4, Ziffer 32).

    classification: financial
  • repartitionswertGeschaeftsliegenschaften number

    The cantonal apportionment (Repartitionswert) value of any business real estate, added only for the separate AHV-notification equity computation below (business real estate is otherwise excluded from this worksheet's own asset section, which covers assets ohne Liegenschaften).

    classification: financial
  • ahvMeldendesEigenkapital number required

    Business equity to be reported to the AHV compensation office: totalAktivenOhneLiegenschaften minus totalGeschaeftsschulden plus repartitionswertGeschaeftsliegenschaften.

    classification: financial
  • einkaufsbeitragVorsorgeeinrichtung number

    A voluntary pension buy-in contribution the business owner paid into their occupational pension fund, not already included in totalGeschaeftsaufwendungen. Transfers to the main return's own Ziffer 16.1 (Seite 3) as a further deduction.

    classification: financial

Ort, Datum und Unterschrift (place, date, and signature)

  • placeOfSigning string

    Place where the worksheet is signed.

    length: 0–100
  • dateOfSigning date required

    Date the worksheet is signed.

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-09
  • maturity.level: structural-reference

Why this cycle picked up Hilfsblatt A

This is the recurring "GovSchema Standard Research" cycle (GOV-1903). The prior cycle (GOV-1896, Schuldenverzeichnis) left Hilfsblatt A/B/G as the sole remaining CH-ZH companion-schedule gap — previously understood as, in substance, three separate self-employment/agricultural bookkeeping worksheets (Forms 328/329 for Hilfsblatt A, 330 for Hilfsblatt B, 331 for Hilfsblatt G) rather than one schedule, and flagged as three future sub-cycle candidates precisely because none had yet been screened for tractability. This cycle screened and pursued only Hilfsblatt A, and only its current (2024-edition) simplified-bookkeeping variant, Form 328 — the narrower and more broadly applicable of Hilfsblatt A's own two variants (a self-employed filer chooses one or the other depending on how they keep books), used by sole proprietors/freelancers who do not keep full commercial accounts. Its sibling variant, Form 329 ("Hilfsblatt A mit kaufmännischer Buchhaltung", for filers who keep full commercial books and instead transcribe a signed balance sheet/income statement onto a much shorter worksheet), is deliberately deferred as a distinct, separately-scoped future candidate — the two variants serve different filer populations with structurally different worksheets, so combining them into one cycle would not fit this registry's established one-schedule-per-cycle pattern any better than treating them separately. Hilfsblatt B (Form 330, an agricultural questionnaire) and Hilfsblatt G (Form 331, agricultural/forestry) remain open, unscreened backlog candidates. This document closes the Hilfsblatt A (simplified-bookkeeping) gap specifically. It does not open a new vertical or jurisdiction — Switzerland remains at 2 of 6 verticals (DMV, Taxes) — but it further deepens the Taxes vertical's coverage of an already-open jurisdiction.

Sources examined

  • Document (id, version): ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Kanton Zürich — Finanzdirektion, Kantonales Steueramt Zürich (same authority as the main return and its seven other companion schedules; this form's own printed issuer is "StA Form. 328").
  • Primary source: https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/jahrunabhaengig/selbstaendig-erwerbende/328%20Hilfsblatt%20A%20mit%20vereinfachter%20ZH%202024%20DEF.pdf — "StA Form. 328 (2024) 12.24 — Hilfsblatt A für Selbständigerwerbende mit vereinfachter Buchführung," fetched directly (HTTP 200, %PDF-1.4, 95,591 bytes, 4 pages, no /Encrypt, no login/CAPTCHA/WAF gate) from the "Formulare für Selbständigerwerbende" listing, reached from the same zh.ch tax-forms hub page every prior CH-ZH cycle has used (https://www.zh.ch/de/steuern-finanzen/steuern/steuern-natuerliche-personen/steuererklaerung-natuerliche-personen.html). A byte-level scan of the raw PDF for the literal strings /AcroForm and /Widget returned zero matches for both — confirming this is a flat, non-AcroForm print/reference-facsimile PDF, the same shape as all seven of its CH-ZH sibling schedules.
  • Sibling forms identified but deliberately not pursued this cycle: the same listing page also links Form 329 ("Hilfsblatt A mit kaufmännischer Buchhaltung"), Form 330 ("Hilfsblatt B Fragebogen für Land- und Forstwirtschaft"), and Form 331 ("Hilfsblatt G für Land- und Forstwirtschaft") — see "Why this cycle picked up Hilfsblatt A" above for the scope decision to defer each.
  • A note on this form's year-independent URL, matching the Liegenschaftenverzeichnis/Schuldenverzeichnis pattern. Like those two siblings (and unlike the three yearly-repackaged schedules — Wertschriften- und Guthabenverzeichnis, Berufsauslagen, Versicherungsprämien, Aus- und Weiterbildung), this form is hosted at a year-independent .../jahrunabhaengig/selbstaendig-erwerbende/... path, its own printed template dated "StA Form. 328 (2024) 12.24," and its cover page carries a standalone filer-entered "Jahr" box rather than a year baked into the title. This document accordingly models the "Jahr" box as its own required jahr field, for the same reason disclosed in the Liegenschaftenverzeichnis and Schuldenverzeichnis VERIFICATION.md files: the tax year is genuinely filer-entered data on this form, not an assumption baked into the schema version.
  • A note on a text-extraction artifact confirming an unlabelled line. A targeted byte-offset check around the raw content-stream token for "13.12" (the line immediately before the "13.13 Total Aktiven ohne Liegenschaften" total) found only a blank ( ) token following it, with no further label text anywhere in the surrounding stream — confirming this is a genuinely unlabelled catch-all asset line printed on the form itself, not a text-extraction gap. Modelled as weitereAktivenOhneBezeichnung with this ambiguity disclosed directly in its own field description, per this registry's "spec precision over cleverness" standard: an unresolved label is represented explicitly, not guessed.
  • Companion Wegleitung, examined for rule confirmation and a worked specimen: 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 — the same 40-page "Wegleitung zur Steuererklärung 2025" every prior CH-ZH cycle has used, fetched the same way (HTTP 200, 1,497,565 bytes, 40 pages, %PDF-1.7). A full text-layer extraction (6,477 lines) was searched for "Hilfsblatt A", "Selbständigerwerbende", "Selbständige Erwerbstätigkeit", "328", "Buchführung", "Warenlager", "Umsatz", and "Bruttogewinn". Of these:
    • The Wegleitung's own reprint of the main return's Ziffer 2 confirms: "Einkünfte aus selbständiger Erwerbstätigkeit in Handel, Gewerbe, freien Berufen (Hilfsblatt A) oder Landwirtschaft (Hilfsblatt B oder G)" — confirming this document's own einkuenfteSelbstaendigeErwerbstaetigkeitSteuerzwecke (Ziffer 12) transfers to the main return's Ziffer 2, exactly as printed on this form's own Ziffer 12 transfer caption ("Zu übertragen in die Steuererklärung Seite 2, Ziffer 2").
    • The Wegleitung's own reprint of the main return's Ziffer 32 states verbatim: "Selbständigerwerbende mit vereinfachter Buchführung übertragen das Eigenkapital laut Hilfsblatt A (Ziff. 14.4) auf die Seite 4 der Steuererklärung in die Ziffer 32" — an exact, independent confirmation of this document's own eigenkapitalSelbstaendigerwerbenderOhneLiegenschaften (Ziffer 14.4) transfer, matching this form's own printed transfer caption ("Zu übertragen in die Steuererklärung Seite 4, Ziffer 32") word for word. The same passage additionally confirms the kaufmännische Buchführung variant (Form 329) transfers from its own, differently-numbered Ziffer 10.4 — direct evidence that the two Hilfsblatt A variants are structurally distinct forms, reinforcing the decision to scope this cycle to Form 328 only.
    • The Wegleitung's own reprint of the main return's Ziffer 16.1 ("Beiträge an die AHV, IV und 2. Säule, sofern nicht unter Ziff. 1 und 2 abgezogen") corroborates this document's own einkaufsbeitragVorsorgeeinrichtung (Ziffer 16) transfer, matching this form's own printed transfer caption ("Zu übertragen in die Steuererklärung Seite 3, Ziffer 16.1").
    • The Wegleitung's own attachment checklist (its "Beilagen"/required- documents section) lists, among the documents required for a self-employed filer: "Aufstellungen über Aktiven und Passiven, Einnahmen und Ausgaben sowie Privatentnahmen und -einlagen für Steuerpflichtige mit vereinfachter Buchführung" — matching this form's own printed instruction text verbatim ("Selbständigerwerbende mit vereinfachter Buchführung haben dieses Hilfsblatt vollständig auszufüllen und unterzeichnete Aufstellungen über Aktiven und Passiven, Einnahmen und Ausgaben sowie Privatentnahmen und -einlagen einzureichen"), and forming the basis for this schema's signedStatementsAssetsLiabilitiesIncomeExpenses required documents[] entry.
    • No worked specimen of this form's own internal Ziffer 1-16 lines was found anywhere in the Wegleitung — the same class of negative finding several prior CH-ZH cycles (Liegenschaftenverzeichnis GOV-1889, Aus-und-Weiterbildung GOV-1882) have already made for their own forms. A targeted search for "Warenlager", "Umsatz", and "Bruttogewinn" — terms that would only appear if the Wegleitung reproduced this form's own internal computation — returned zero matches across all 6,477 extracted lines; the Wegleitung's own worked household specimen (the same one used by every prior CH-ZH cycle) covers only the main return's own numbered lines, never this schedule's internal detail. This negative finding is disclosed explicitly: this schema's own worked mock-data example (below) is independently constructed and its arithmetic hand-recomputed end-to-end, not matched against an official specimen.
  • Extraction method. Both PDFs' compressed content streams were decompressed directly (zlib/FlateDecode) and their Tj/TJ text-showing operators parsed with octal-escape decoding, since this form's own simple Latin-text font encodes characters as literal byte values (confirmed directly readable German prose, including printed accented characters via octal escapes, e.g. \344 = ä). This is a simpler, self-written extraction than the pdfjs-dist coordinate-based approach used on some earlier CH-ZH cycles, chosen because it was sufficient to recover fully readable text from both PDFs without a rendering pass; the "13.12" byte-offset check above additionally confirmed one Type0/CID-encoded token in the surrounding stream (a decorative digit-entry-box glyph, the same class of artifact disclosed in the Schuldenverzeichnis cycle) is not a hidden label.
  • Retrieved / reviewed: 2026-07-09.
  • Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).

Scope decision: the depreciation table (Ziffer 2.1-2.14) collapsed to one free-text field

GovSchema v0.3 fields are flat: there is no array/nested-object element type yet (array/nested object are proposed only in GSP-0009, not accepted). The form's own depreciation table cross-tabulates 5 asset categories (Geschäftsliegenschaft, Fahrzeuge, Maschinen/Werkzeuge, Einrichtungen, Mobilien) against 7 metrics (opening value, additions, disposals, value before depreciation, booked depreciation, rate, closing value) — 35 cells, a genuinely multi-dimensional repeating structure, larger and more complex than any single-axis repeating table this registry has collapsed before (e.g. the Schuldenverzeichnis's 30-row, 2-column creditor table). Per this registry's established treatment of unbounded/multi- dimensional repeating tables, the whole table is collapsed into one depreciationScheduleSummary free-text field; only the resulting aggregate booked-depreciation figure, which the form itself carries forward to Ziffer 9.10, is separately modelled as abschreibungenGemaessTabelle.

Scope decision: the creditor table (Ziffer 3) collapsed to one free-text field, mirroring Schuldenverzeichnis

This form's own Ziffer 3 table (business-debt creditors: name/address, debt balance, interest) is structurally identical in kind to the standalone Schuldenverzeichnis form's own creditor table, and is collapsed the same way, into geschaeftsschuldenSummary, with the two headline totals (totalGeschaeftsschulden, totalZinsenAufGeschaeftsschulden) separately modelled since each transfers to a specific computed line elsewhere on this same form (Ziffer 14.3/15.2 and Ziffer 9.7 respectively).

Scope decision: duplicate same-value lines are modelled once, not twice

This form re-prints several figures a second time at a later Ziffer, purely as a same-page cross-reference rather than as an independently-sourced value: Ziffer 9.7 re-prints the same figure as totalZinsenAufGeschaeftsschulden (Ziffer 3); Ziffer 14.1 and 15.1 both re-print the same figure as totalAktivenOhneLiegenschaften (Ziffer 13.13); Ziffer 14.3 and 15.2 both re-print the same figure as totalGeschaeftsschulden (Ziffer 3). Per this registry's convention of not re-declaring an identical value under two field names, none of these five duplicate re-prints has its own field; each field description that produces the underlying value cross-references every Ziffer it is re-printed at.

Scope decision: Ziffer 8's own Zwischentotal excluded as a pure carry-forward

Ziffer 8 ("Zwischentotal, zu übertragen von der vorhergehenden Seite") is the page-break carry-forward of bruttogewinn (Ziffer 6) plus the sum of Ziffer 7's other-business-income lines — a pure computed value with no independent source figure of its own, consistent with the main return schema's own stated policy of excluding "any pure computed/arithmetic line (a total, a carried-forward transfer...)".

Field-by-field source mapping

  • Business/household header (Firmenname und Sitz, Branche, Geschäftsjahr dates, Abrechnungsart, AHVN13, Gemeinde, Name, Vorname, Erwerbsart, Jahr, UID, Nebensteuerdomizile) → firmennameUndSitz, brancheOderArtDerGeschaeftstaetigkeit, namenUndAdressenMitgesellschafter, geschaeftsjahrVon, geschaeftsjahrBis, abrechnungsart, ahvn13RemainingDigits, gemeinde, name, vorname, erwerbsart, jahr, uidChe, nebensteuerdomizile.
  • Ziffer 1 (Warenlager) → warenlagerAnschaffungskostenBeginn/Ende, warenlagerDeklarierterWertBeginn/Ende, warenlagerUnterbewertungBeginn/Ende, warenlagerUnterbewertungProzentBeginn/Ende — modelled individually since this is a bounded 4-metric x 2-timepoint table (8 cells), not an unbounded repeating structure.
  • Ziffer 2 (Abschreibungstabelle) → depreciationScheduleSummary plus abschreibungenGemaessTabelle (Ziffer 9.10). See scope decision above.
  • Ziffer 3 (Geschäftsschulden) → geschaeftsschuldenSummary, totalGeschaeftsschulden, totalZinsenAufGeschaeftsschulden. See scope decision above.
  • Ziffer 4 (Berechnung des Umsatzes) → einnahmenBar, einnahmenPostBank, einnahmenVerrechnung, naturalbezuege, kundenguthabenJahresende, zwischentotalUmsatz, abzueglichKundenguthabenJahresanfang, abzueglichMehrwertsteuer, umsatz.
  • Ziffer 5 (Waren- und Materialaufwand) → warenMaterialvorraeteJahresanfang, zahlungenWarenMaterialeinkaeufe, warenMaterialschuldenJahresende, zwischentotalWarenaufwand, abzWarenMaterialvorraeteJahresende, abzWarenMaterialschuldenJahresanfang, warenUndMaterialaufwand.
  • Ziffer 6 (Bruttogewinn) → bruttogewinn.
  • Ziffer 7 (Andere Geschäftserträge) → mietwertPrivatGenutzteWohnung, bruttoertraegeGeschaeftswertschriften, provisionenRueckverguetungenRabatte, kapitalgewinneGeschaeftsvermoegenBezeichnung, kapitalgewinneGeschaeftsvermoegen, weitereGeschaeftsertraegeBezeichnung, weitereGeschaeftsertraege.
  • Ziffer 8 (Zwischentotal) → excluded. See scope decision above.
  • Ziffer 9 (Geschäftsaufwendungen) → personalaufwand, persoenlicheAhvIvEoBeitraegeUndGeschaeftsanteil2Saeule, mieteGeschaeftsraeumlichkeiten, mietanteilGeschaeftlicheNutzungEigenerLiegenschaften, autokosten, privatanteilAutokosten, uebrigeGeschaeftsunkosten, privatanteileUebrigeUnkosten, abschreibungenGemaessTabelle, totalGeschaeftsaufwendungen (Ziffer 9.7 excluded as a duplicate, see scope decision above; the vehicle make/model and purchase/lease-price memo fields printed next to Ziffer 9.6 are out of scope, see the schema's own description).
  • Ziffer 10-12 (Einkünfte aus selbständiger Erwerbstätigkeit) → subtotalEinkuenfteSelbstaendigeErwerbstaetigkeitAhv, persoenlicheAhvIvEoBeitraegeKorrektur, abzueglichBruttoertraegeGeschaeftswertschriften, weitereAbzuegeKorrektur, einkuenfteSelbstaendigeErwerbstaetigkeitSteuerzwecke — the last transfers to the main return's Ziffer 2 (confirmed via the Wegleitung, see "Sources examined" above).
  • Ziffer 13 (Geschäftliche Aktiven ohne Liegenschaften) → kasse, bankguthaben, kundenguthabenUndAngefangeneArbeiten, delkredere, warenUndMaterialvorraete, uebrigeAktiven, wertschriften, maschinenWerkzeuge, einrichtungen, mobilien, fahrzeuge, weitereAktivenOhneBezeichnung, totalAktivenOhneLiegenschaften (Ziffer 14.1/15.1 excluded as duplicates, see scope decision above).
  • Ziffer 14-16 (Eigenkapital und Einkaufsbeitrag) → abzueglichGeschaeftswertschriftenImWertschriftenverzeichnis, eigenkapitalSelbstaendigerwerbenderOhneLiegenschaften, repartitionswertGeschaeftsliegenschaften, ahvMeldendesEigenkapital, einkaufsbeitragVorsorgeeinrichtung (Ziffer 14.3/15.2 excluded as duplicates, see scope decision above); eigenkapitalSelbstaendigerwerbenderOhneLiegenschaften transfers to the main return's Ziffer 32 and einkaufsbeitragVorsorgeeinrichtung to Ziffer 16.1 (both confirmed via the Wegleitung, see "Sources examined" above).
  • Signature block → placeOfSigning, dateOfSigning, plus a declarationAttestation documents[] entry for "Das Hilfsblatt ist vollständig und wahrheitsgetreu ausgefüllt."

Mock-data test run

Per the issue's phase-3/phase-4 instruction to document field-level detail and test-run the schema with valid mock data, a complete, internally consistent worked example was constructed and hand-recomputed end-to-end (a small retail/craft sole proprietorship, "Muster Handwerk," Zürich, main occupation, tax year 2025, cash-method accounting):

  • Ziffer 4 (Umsatz): Bar 15,000 + Post/Bank 180,000 + Verrechnung 5,000 + Naturalbezüge 2,000 + Kundenguthaben Jahresende 12,000 = Zwischentotal 214,000; minus Kundenguthaben Jahresanfang 9,000 minus Mehrwertsteuer 14,000 = Umsatz 191,000. Verified: 214,000 − 9,000 − 14,000 = 191,000 (exact).
  • Ziffer 5 (Warenaufwand): Warenvorräte Jahresanfang 38,000 + Einkäufe 95,000 + Warenschulden Jahresende 8,000 = Zwischentotal 141,000; minus Warenvorräte Jahresende 42,000 minus Warenschulden Jahresanfang 6,000 = Warenaufwand 93,000. Verified: 141,000 − 42,000 − 6,000 = 93,000 (exact). The opening/closing inventory figures (38,000/42,000) are the same values used at warenlagerDeklarierterWertBeginn/Ende (Ziffer 1.2) and warenUndMaterialvorraete (Ziffer 13.5, closing only), by construction, as a cross-consistency check.
  • Ziffer 6: Bruttogewinn = Umsatz 191,000 − Warenaufwand 93,000 = 98,000. Verified: exact.
  • Ziffer 7 (Andere Geschäftserträge): 0 + 1,500 + 800 + 3,200 ("Verkauf Occasion-Fahrzeug") + 0 = 5,500.
  • Ziffer 8 (excluded field, verified by hand only): 98,000 + 5,500 = 103,500.
  • Ziffer 9 (Geschäftsaufwendungen): Personalaufwand 30,000 + persönliche AHV/2.Säule 9,500 + Miete 24,000 + Mietanteil 0 + (Autokosten 8,000 − Privatanteil 2,000 = 6,000) + Zinsen Geschäftsschulden 1,800 + (Übrige Unkosten 16,000 − Privatanteil 1,000 = 15,000) + Abschreibungen 8,000 = Total Geschäftsaufwendungen 94,300. Verified: 30,000 + 9,500 + 24,000 + 0 + 6,000 + 1,800 + 15,000 + 8,000 = 94,300 (exact).
  • Ziffer 10: Subtotal AHV = 103,500 − 94,300 = 9,200. Verified: exact.
  • Ziffer 11-12: + persönliche AHV/IV/EO 7,000 (the AHV/IV/EO-only portion of the 9,500 booked at Ziffer 9.2, the remainder being the 2nd-pillar business share) − Bruttoerträge Geschäftswertschriften 1,500 (matching Ziffer 7.2 exactly) − weitere Abzüge (Vorjahresverlust) 2,000 = Einkünfte für Steuerzwecke 12,700. Verified: 9,200 + 7,000 − 1,500 − 2,000 = 12,700 (exact). Transfers to the main return's own Ziffer 2.
  • Ziffer 13 (Aktiven ohne Liegenschaften): Kasse 3,000 + Bankguthaben 25,000 + Kundenguthaben 12,000 (matching Ziffer 4.3 exactly) + Delkredere 0 + Waren-/Materialvorräte 42,000 (matching Ziffer 5.5/1.2 exactly) + Übrige Aktiven 1,000 + Wertschriften 8,000 + Maschinen/Werkzeuge 15,000 + Einrichtungen 6,000 + Mobilien 2,000 + Fahrzeuge 18,000 + (unlabelled) 0 = Total 132,000. Verified: 3,000+25,000+12,000+0+42,000+1,000+8,000 +15,000+6,000+2,000+18,000+0 = 132,000 (exact).
  • Ziffer 14: Eigenkapital ohne Liegenschaften und Geschäftswertschriften = 132,000 − 8,000 (Wertschriften, matching Ziffer 13.7 exactly) − 60,000 (Total Geschäftsschulden) = 64,000. Verified: exact. Transfers to the main return's own Ziffer 32.
  • Ziffer 15: AHV-meldendes Eigenkapital = 132,000 − 60,000 + 250,000 (Repartitionswert Geschäftsliegenschaften) = 322,000. Verified: exact.
  • Ziffer 16: Einkaufsbeitrag Vorsorgeeinrichtung = 5,000, transfers to the main return's own Ziffer 16.1.
  • Every validation constraint (AHVN13 10-digit pattern, jahr range 2000-2100, UID pattern, maxLength bounds) was also checked by hand against the mock values above. OK.

Both registry validators were run against the schema document itself and pass:

``` $ node tools/validate.mjs registry/ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung/1.0.0/schema.json ok registry/ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung/1.0.0/schema.json

1/1 document(s) passed.

$ node tools/validate-ajv.mjs registry/ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung/1.0.0/schema.json ok registry/ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung/1.0.0/schema.json [v0.3]

1/1 document(s) validated against the meta-schema (ajv 2020-12). ```

tools/verify-sources.mjs was also run against this document's registry directory and confirms every cited URL is live and independently reachable (see "Access notes" below for the exact output).

What is NOT modelled (out of scope), and why

  • The depreciation table's own 35-cell per-category breakdown — collapsed into depreciationScheduleSummary. See scope decision above.
  • The creditor table's own per-creditor breakdown — collapsed into geschaeftsschuldenSummary. See scope decision above.
  • Five duplicate same-page re-prints (Ziffer 9.7, 14.1, 14.3, 15.1, 15.2) — each is the identical value to a field already modelled once elsewhere. See scope decision above.
  • Ziffer 8's own Zwischentotal — a pure computed carry-forward. See scope decision above.
  • The vehicle make/model and purchase/lease-price memo fields printed next to Ziffer 9.6 — narrative/justification detail with no transfer to any computed total.
  • Form 329 (Hilfsblatt A, kaufmännische Buchhaltung variant), Form 330 (Hilfsblatt B), and Form 331 (Hilfsblatt G) — each a distinct form serving a different filer population, deliberately deferred as separate future candidates. See "Why this cycle picked up Hilfsblatt A" above.
  • Any office-only field (none observed on this form).

Judgment calls

  1. depreciationScheduleSummary and geschaeftsschuldenSummary collapse their respective repeating tables into one free-text field each, consistent with every other collapsed repeating table in this registry (Wertschriften' securitiesAndHoldingsDetails, Liegenschaften' propertyInventoryDetails, Schuldenverzeichnis's creditorDebtDetails).
  2. Five same-page duplicate re-prints are each modelled once, not twice — a judgment call specific to this form's own internal cross-referencing style (distinct from a value genuinely sourced twice from two different printed boxes). See scope decision above.
  3. weitereAktivenOhneBezeichnung (Ziffer 13.12) is modelled as an unlabelled catch-all, with the label ambiguity disclosed directly in the field description rather than guessed at, per a targeted byte-offset check confirming no label text exists in the source stream. See "Sources examined" above.
  4. erwerbsart is modelled as a required enum across the form's own four checkbox options (Haupterwerb/Nebenerwerb x Person 1/Person 2), since a separate Hilfsblatt A is filed per self-employed activity and per person, and the form itself requires exactly one to be checked.
  5. Amounts are modelled as plain number fields, consistent with every other CH-ZH companion schedule.
  6. jurisdiction.level is subnational with subdivision: "CH-ZH", identical to the main return and its seven other companion schedules.
  7. jahr is modelled as a required field, matching the Liegenschaftenverzeichnis/Schuldenverzeichnis precedent: this is one of three of the eight CH-ZH companion schedules hosted at a year-independent URL with a genuinely filer-entered tax-year box, rather than a year baked into the printed template.
  8. No live submission was attempted — filing a real Swiss cantonal tax return attachment is a real legal act with a real cantonal tax authority, not a safe or reversible action to simulate against a live government process, consistent with this registry's standing discipline.

Access notes

No access blocks: zh.ch was reachable directly from this environment with plain curl for both this form and the Wegleitung — no TCP-level reset, WAF, or CAPTCHA gate encountered, consistent with every prior CH-ZH cycle's finding that zh.ch's own tax-forms domain is unblocked.

Scope and jurisdiction notes

  • This is Switzerland's eighth Taxes-vertical document (a companion schedule to the main return, ch/zh/sta/steuererklaerung-natuerliche-personen), not a new vertical or jurisdiction; Switzerland remains at 2 of 6 verticals.
  • id reuses the sta authority-directory segment (the same cantonal tax office) and the form's own official title, ASCII-folded, as its slug: hilfsblatt-a-vereinfachte-buchfuehrung. This slug deliberately names the bookkeeping variant (vereinfachte-buchfuehrung) so that a future Form 329 schema (kaufmaennische-buchhaltung, or similar) is unambiguously a sibling document, not a version bump of this one — the two forms are distinct in structure and Ziffer numbering (confirmed above: Form 329's own equity line is Ziffer 10.4, not 14.4), so they are modelled as sibling documents rather than as alternate editions of one document.
  • No edition member is used, consistent with this registry's existing treatment of the other CH-ZH annual tax-year-specific schedules — even though this particular form's own hosting path is year-independent, its content (the tax year a given filing covers) is still scoped by the filer-entered jahr field, not by a schema-version edition axis.

Re-verification

Per the practice's cadence, nextReviewBy is set to 2027-01-09 (6 months), the same cadence as the main return and its other companion schedules. Because status remains draft, a future review should prioritize: confirming the next tax year's edition of the main return keeps the same Ziffer numbering (2, 16.1, 32) for this schedule's own transfer lines, confirming this form's own year-independent hosting path and "Jahr" box convention persists, and re-screening whether Form 329 (Hilfsblatt A, kaufmännische Buchhaltung), Hilfsblatt B (Form 330), or Hilfsblatt G (Form 331) has become a tractable next candidate.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Kanton Zürich — Finanzdirektion, Kantonales Steueramt Zürich or any government. The authoritative source is always the live government form and its official instructions.