{ "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json", "govschemaVersion": "0.3.0", "id": "ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung", "version": "1.0.0", "title": "Switzerland (Canton Zürich) Self-Employment Worksheet — Simplified Bookkeeping (Hilfsblatt A mit vereinfachter 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 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.", "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/328%20Hilfsblatt%20A%20mit%20vereinfachter%20ZH%202024%20DEF.pdf", "retrievedAt": "2026-07-09", "documentRef": "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)." }, "verification": { "method": "manual-source-review-v1", "lastVerifiedAt": "2026-07-09", "verifiedBy": "GovSchema Engineering (Standards Engineer)", "nextReviewBy": "2027-01-09", "notes": "GOV-1903: GovSchema Standard Research cycle. Picks up the sole remaining CH-ZH companion-schedule gap the GOV-1896 (Schuldenverzeichnis) cycle left open — Hilfsblatt A/B/G, previously understood as 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. This cycle 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, used by sole proprietors/freelancers without full commercial books; its sibling variant, Form 329 ('Hilfsblatt A mit kaufmännischer Buchhaltung', for filers who keep full commercial accounts and instead transcribe a signed balance sheet/income statement), is deliberately deferred as a distinct, separately-scoped future candidate, as are Hilfsblatt B (Form 330, agricultural questionnaire) and Hilfsblatt G (Form 331, agricultural/forestry). The form (328 Hilfsblatt A mit vereinfachter ZH 2024 DEF.pdf, 95,591 bytes, 4 pages, %PDF-1.4, no /Encrypt) was fetched fresh this cycle directly from zh.ch's own 'Formulare für Selbständigerwerbende' listing, reached from the same tax-forms hub page every prior CH-ZH cycle has used. 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 seven of its CH-ZH sibling schedules. Unlike the five yearly-repackaged schedules, this form is hosted at a year-independent '.../jahrunabhaengig/selbstaendig-erwerbende/...' path (matching Liegenschaftenverzeichnis and Schuldenverzeichnis) and carries its own filer-entered 'Jahr' box, modelled as a required jahr field. This is a materially larger and structurally different document than any of its six prior CH-ZH siblings (a 4-page, 16-section business income/balance-sheet computation rather than a 1-2 page single-topic schedule); its own 35-cell depreciation table and its creditor table were each collapsed to a free-text summary field per this registry's established unbounded-repeating-table convention (see description above and VERIFICATION.md for the full disclosed scope decision). The Kantonales Steueramt's own 2025 Wegleitung was fetched and searched exhaustively (a full 6,477-line text-layer extraction) for a worked specimen of this form's own internal Ziffer 1-16 lines: none was found — the Wegleitung's own worked specimen of the main return covers only the main return's own numbered lines (confirming, e.g. at its own explanatory prose for main-return Ziffer 32, that 'Selbständigerwerbende mit vereinfachter Buchführung übertragen das Eigenkapital laut Hilfsblatt A (Ziff. 14.4) auf die Seite 4 der Steuererklärung in die Ziffer 32', which cross-checks this schema's own eigenkapitalSelbstaendigerwerbenderOhneLiegenschaften-to-main-return transfer, and similarly for main-return Ziffer 2 and 16.1) but never reproduces Hilfsblatt A's own internal computation with real figures — a disclosed negative finding, the same class of finding several prior CH-ZH cycles (Liegenschaftenverzeichnis, Aus- und Weiterbildung) have already made for their own forms. This schema's own worked mock-data example (see VERIFICATION.md) was therefore constructed independently and its arithmetic hand-recomputed end-to-end (Ziffer 4.7 Umsatz, 5.7 Warenaufwand, 6 Bruttogewinn, 9.11 Total Geschäftsaufwendungen, 10 AHV-Subtotal, 12 Einkünfte für Steuerzwecke, 13.13 Total Aktiven, 14.4 and 15.4 Eigenkapital), 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 A's own kaufmännische-Buchhaltung variant (Form 329) plus Hilfsblatt B (Form 330) and Hilfsblatt G (Form 331) as open 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. A deviation from the calendar year is permitted only when the business was started or ceased mid-year.", "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": "abrechnungsart", "label": "Abrechnungsart", "type": "string", "required": true, "description": "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.", "sourceRef": "Seite 1, header", "validation": { "enum": [ "Ist-Methode", "Soll-Methode" ] } }, { "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 (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.", "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": "warenlagerAnschaffungskostenBeginn", "label": "1.1 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 1.1" }, { "name": "warenlagerAnschaffungskostenEnde", "label": "1.1 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 1.1" }, { "name": "warenlagerDeklarierterWertBeginn", "label": "1.2 Deklarierter Wert — Beginn Geschäftsjahr", "type": "number", "classification": "financial", "description": "Inventory value actually declared (after any permitted under-valuation), at the start of the business year.", "sourceRef": "Ziffer 1.2" }, { "name": "warenlagerDeklarierterWertEnde", "label": "1.2 Deklarierter Wert — Ende Geschäftsjahr", "type": "number", "classification": "financial", "description": "Same as warenlagerDeklarierterWertBeginn, at the end of the business year.", "sourceRef": "Ziffer 1.2" }, { "name": "warenlagerUnterbewertungBeginn", "label": "1.3 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 1.3" }, { "name": "warenlagerUnterbewertungEnde", "label": "1.3 Unterbewertung (max. 1/3 Warenreserve) — Ende Geschäftsjahr", "type": "number", "classification": "financial", "description": "Same as warenlagerUnterbewertungBeginn, at the end of the business year.", "sourceRef": "Ziffer 1.3" }, { "name": "warenlagerUnterbewertungProzentBeginn", "label": "1.4 Unterbewertung in % des unter 1.1 angegebenen Wertes — Beginn Geschäftsjahr", "type": "number", "description": "The inventory reserve at warenlagerUnterbewertungBeginn expressed as a percentage of warenlagerAnschaffungskostenBeginn.", "sourceRef": "Ziffer 1.4", "validation": { "minimum": 0, "maximum": 33.33 } }, { "name": "warenlagerUnterbewertungProzentEnde", "label": "1.4 Unterbewertung in % des unter 1.1 angegebenen Wertes — Ende Geschäftsjahr", "type": "number", "description": "Same as warenlagerUnterbewertungProzentBeginn, at the end of the business year.", "sourceRef": "Ziffer 1.4", "validation": { "minimum": 0, "maximum": 33.33 } }, { "name": "depreciationScheduleSummary", "label": "2. Abschreibungstabelle", "type": "string", "classification": "financial", "description": "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.", "sourceRef": "Ziffer 2.1-2.14" }, { "name": "geschaeftsschuldenSummary", "label": "3. Geschäftsschulden", "type": "string", "classification": "financial", "description": "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.", "sourceRef": "Ziffer 3, 'Name, Vorname und Adresse des Gläubigers' table" }, { "name": "totalGeschaeftsschulden", "label": "3. Total Geschäftsschulden", "type": "number", "classification": "financial", "description": "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).", "sourceRef": "Ziffer 3, 'Total Geschäftsschulden'" }, { "name": "totalZinsenAufGeschaeftsschulden", "label": "3. Zinsen auf Geschäftsschulden", "type": "number", "classification": "financial", "description": "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.", "sourceRef": "Ziffer 3, 'Zinsen auf Geschäftsschulden'" }, { "name": "einnahmenBar", "label": "4.1a Einnahmen aus Warenverkauf und für geleistete Arbeiten — In Bar oder durch Post-/Zahlungsanweisung", "type": "number", "classification": "financial", "description": "Revenue from goods sold and services rendered, received in cash or by postal/payment order, including VAT.", "sourceRef": "Ziffer 4.1a" }, { "name": "einnahmenPostBank", "label": "4.1b Einnahmen aus Warenverkauf und für geleistete Arbeiten — Post oder Bank", "type": "number", "classification": "financial", "description": "Same as einnahmenBar, received by postal or bank account credit.", "sourceRef": "Ziffer 4.1b" }, { "name": "einnahmenVerrechnung", "label": "4.1c Einnahmen aus Warenverkauf und für geleistete Arbeiten — Durch Verrechnung mit Gegenleistungen oder in Form von geldwerten Leistungen", "type": "number", "classification": "financial", "description": "Same as einnahmenBar, settled by set-off against a counter-performance, or received in the form of a benefit in kind with monetary value.", "sourceRef": "Ziffer 4.1c" }, { "name": "naturalbezuege", "label": "4.2 Naturalbezüge", "type": "number", "classification": "financial", "description": "Goods or services the business owner withdrew from the business for private use, valued at their market value.", "sourceRef": "Ziffer 4.2" }, { "name": "kundenguthabenJahresende", "label": "4.3 Kundenguthaben und angefangene Arbeiten am Jahresende", "type": "number", "classification": "financial", "description": "Accounts receivable and work in progress at the business year-end.", "sourceRef": "Ziffer 4.3" }, { "name": "zwischentotalUmsatz", "label": "4.4 Zwischentotal", "type": "number", "required": true, "classification": "financial", "description": "Subtotal: einnahmenBar plus einnahmenPostBank plus einnahmenVerrechnung plus naturalbezuege plus kundenguthabenJahresende.", "sourceRef": "Ziffer 4.4" }, { "name": "abzueglichKundenguthabenJahresanfang", "label": "4.5 Abzüglich Kundenguthaben und angefangene Arbeiten am Jahresanfang", "type": "number", "classification": "financial", "description": "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.", "sourceRef": "Ziffer 4.5" }, { "name": "abzueglichMehrwertsteuer", "label": "4.6 Abzüglich geschuldete/bezahlte Mehrwertsteuer", "type": "number", "classification": "financial", "description": "VAT owed or paid on the above revenue, deducted to arrive at net turnover.", "sourceRef": "Ziffer 4.6" }, { "name": "umsatz", "label": "4.7 Umsatz (Ertrag)", "type": "number", "required": true, "classification": "financial", "description": "Net turnover: zwischentotalUmsatz minus abzueglichKundenguthabenJahresanfang minus abzueglichMehrwertsteuer.", "sourceRef": "Ziffer 4.7" }, { "name": "warenMaterialvorraeteJahresanfang", "label": "5.1 Waren- und Materialvorräte am Jahresanfang", "type": "number", "classification": "financial", "description": "Goods and materials inventory at the start of the business year.", "sourceRef": "Ziffer 5.1" }, { "name": "zahlungenWarenMaterialeinkaeufe", "label": "5.2 Zahlungen für Waren- und Materialeinkäufe", "type": "number", "classification": "financial", "description": "Payments made during the business year for goods and material purchases.", "sourceRef": "Ziffer 5.2" }, { "name": "warenMaterialschuldenJahresende", "label": "5.3 Waren- und Materialschulden am Jahresende", "type": "number", "classification": "financial", "description": "Accounts payable for goods and materials outstanding at the business year-end.", "sourceRef": "Ziffer 5.3" }, { "name": "zwischentotalWarenaufwand", "label": "5.4 Zwischentotal", "type": "number", "required": true, "classification": "financial", "description": "Subtotal: warenMaterialvorraeteJahresanfang plus zahlungenWarenMaterialeinkaeufe plus warenMaterialschuldenJahresende.", "sourceRef": "Ziffer 5.4" }, { "name": "abzWarenMaterialvorraeteJahresende", "label": "5.5 Abz. Waren- und Materialvorräte am Jahresende", "type": "number", "classification": "financial", "description": "Goods and materials inventory at the end of the business year, deducted from zwischentotalWarenaufwand.", "sourceRef": "Ziffer 5.5" }, { "name": "abzWarenMaterialschuldenJahresanfang", "label": "5.6 Abz. Waren- und Materialschulden am Jahresanfang", "type": "number", "classification": "financial", "description": "Accounts payable for goods and materials outstanding at the start of the business year, deducted from zwischentotalWarenaufwand.", "sourceRef": "Ziffer 5.6" }, { "name": "warenUndMaterialaufwand", "label": "5.7 Waren- und Materialaufwand", "type": "number", "required": true, "classification": "financial", "description": "Cost of goods and materials consumed: zwischentotalWarenaufwand minus abzWarenMaterialvorraeteJahresende minus abzWarenMaterialschuldenJahresanfang.", "sourceRef": "Ziffer 5.7" }, { "name": "bruttogewinn", "label": "6. Bruttogewinn", "type": "number", "required": true, "classification": "financial", "description": "Gross profit: umsatz minus warenUndMaterialaufwand.", "sourceRef": "Ziffer 6" }, { "name": "mietwertPrivatGenutzteWohnung", "label": "7.1 Mietwert der privat genutzten Wohnung", "type": "number", "classification": "financial", "description": "Imputed rental value of any dwelling within the business premises that the owner uses privately.", "sourceRef": "Ziffer 7.1" }, { "name": "bruttoertraegeGeschaeftswertschriften", "label": "7.2 Bruttoerträge von Geschäftswertschriften und -guthaben", "type": "number", "classification": "financial", "description": "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.", "sourceRef": "Ziffer 7.2" }, { "name": "provisionenRueckverguetungenRabatte", "label": "7.3 Provisionen, Rückvergütungen, Rabatte etc.", "type": "number", "classification": "financial", "description": "Commissions, rebates, discounts, and similar income received.", "sourceRef": "Ziffer 7.3" }, { "name": "kapitalgewinneGeschaeftsvermoegenBezeichnung", "label": "7.4 Kapitalgewinne auf Geschäftsvermögen (Bezeichnung)", "type": "string", "description": "Free-text description of the business-asset capital gain reported at kapitalgewinneGeschaeftsvermoegen.", "sourceRef": "Ziffer 7.4", "validation": { "maxLength": 200 } }, { "name": "kapitalgewinneGeschaeftsvermoegen", "label": "7.4 Kapitalgewinne auf Geschäftsvermögen", "type": "number", "classification": "financial", "description": "Capital gain realized on the disposal of a business asset.", "sourceRef": "Ziffer 7.4" }, { "name": "weitereGeschaeftsertraegeBezeichnung", "label": "7.5 Weitere Geschäftserträge (Bezeichnung)", "type": "string", "description": "Free-text description of the other business income reported at weitereGeschaeftsertraege.", "sourceRef": "Ziffer 7.5", "validation": { "maxLength": 200 } }, { "name": "weitereGeschaeftsertraege", "label": "7.5 Weitere Geschäftserträge", "type": "number", "classification": "financial", "description": "Any other business income not already captured above.", "sourceRef": "Ziffer 7.5" }, { "name": "personalaufwand", "label": "9.1 Personalaufwand ohne persönliche AHV- und BVG-Beiträge sowie ohne Eigensalär", "type": "number", "classification": "financial", "description": "Staff costs (wages and related costs for employees), excluding the owner's own AHV/BVG contributions and excluding any salary the owner pays themself.", "sourceRef": "Ziffer 9.1" }, { "name": "persoenlicheAhvIvEoBeitraegeUndGeschaeftsanteil2Saeule", "label": "9.2 Persönliche AHV/IV/EO-Beiträge und Geschäftsanteil der persönlichen Vorsorgebeiträge an die 2. Säule", "type": "number", "classification": "financial", "description": "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.", "sourceRef": "Ziffer 9.2" }, { "name": "mieteGeschaeftsraeumlichkeiten", "label": "9.3 Miete für Geschäftsräumlichkeiten", "type": "number", "classification": "financial", "description": "Rent paid for business premises leased from a third party.", "sourceRef": "Ziffer 9.3" }, { "name": "mietanteilGeschaeftlicheNutzungEigenerLiegenschaften", "label": "9.4 Mietanteil für geschäftliche Nutzung eigener privater oder privat gemieteter Liegenschaften", "type": "number", "classification": "financial", "description": "Imputed rent for the business's use of a portion of the owner's own or privately-rented property.", "sourceRef": "Ziffer 9.4" }, { "name": "autokosten", "label": "9.5 Autokosten (ohne Abschreibungen)", "type": "number", "classification": "financial", "description": "Motor-vehicle operating costs, excluding depreciation (which is instead captured in the depreciation schedule), before deducting any private-use share.", "sourceRef": "Ziffer 9.5" }, { "name": "privatanteilAutokosten", "label": "9.6 Abzüglich Privatanteil an den Autokosten", "type": "number", "classification": "financial", "description": "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.", "sourceRef": "Ziffer 9.6" }, { "name": "uebrigeGeschaeftsunkosten", "label": "9.8 Übrige Geschäftsunkosten gemäss separater Aufstellung", "type": "number", "classification": "financial", "description": "Other business overhead costs, per a separate itemized statement, before deducting any private-use share.", "sourceRef": "Ziffer 9.8" }, { "name": "privatanteileUebrigeUnkosten", "label": "9.9 Abzüglich Privatanteile an den übrigen Unkosten", "type": "number", "classification": "financial", "description": "The private-use share of uebrigeGeschaeftsunkosten, subtracted to arrive at the deductible business portion.", "sourceRef": "Ziffer 9.9" }, { "name": "abschreibungenGemaessTabelle", "label": "9.10 Abschreibungen gemäss Abschreibungstabelle Ziffer 2", "type": "number", "classification": "financial", "description": "Total depreciation booked for the year, transferred from the aggregate of depreciationScheduleSummary (Ziffer 2.1-2.14).", "sourceRef": "Ziffer 9.10" }, { "name": "totalGeschaeftsaufwendungen", "label": "9.11 Total Geschäftsaufwendungen", "type": "number", "required": true, "classification": "financial", "description": "Total business expenses: personalaufwand plus persoenlicheAhvIvEoBeitraegeUndGeschaeftsanteil2Saeule plus mieteGeschaeftsraeumlichkeiten plus mietanteilGeschaeftlicheNutzungEigenerLiegenschaften plus (autokosten minus privatanteilAutokosten) plus totalZinsenAufGeschaeftsschulden plus (uebrigeGeschaeftsunkosten minus privatanteileUebrigeUnkosten) plus abschreibungenGemaessTabelle.", "sourceRef": "Ziffer 9.11" }, { "name": "subtotalEinkuenfteSelbstaendigeErwerbstaetigkeitAhv", "label": "10. Subtotal = Einkünfte aus selbständiger Erwerbstätigkeit für AHV-Zwecke", "type": "number", "required": true, "classification": "financial", "description": "Self-employment income for AHV (social-insurance) purposes: bruttogewinn plus the sum of Ziffer 7's other business income lines, minus totalGeschaeftsaufwendungen.", "sourceRef": "Ziffer 10" }, { "name": "persoenlicheAhvIvEoBeitraegeKorrektur", "label": "11.1 Persönliche AHV/IV/EO-Beiträge (in Ziffer 16.1 der Steuererklärung abzuziehen)", "type": "number", "classification": "financial", "description": "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.", "sourceRef": "Ziffer 11.1" }, { "name": "abzueglichBruttoertraegeGeschaeftswertschriften", "label": "11.2 Abzüglich verbuchte Bruttoerträge von Geschäftswertschriften und -guthaben, soweit im Wertschriftenverzeichnis enthalten", "type": "number", "classification": "financial", "description": "The same figure as bruttoertraegeGeschaeftswertschriften (Ziffer 7.2), deducted here since it is taxed via the Wertschriftenverzeichnis (securities register) instead, avoiding double taxation.", "sourceRef": "Ziffer 11.2" }, { "name": "weitereAbzuegeKorrektur", "label": "11.3 Weitere Abzüge", "type": "number", "classification": "financial", "description": "Further tax-purpose corrections, e.g. an offset against a prior-year business loss carried forward (Verrechnung Vorjahresverluste).", "sourceRef": "Ziffer 11.3" }, { "name": "einkuenfteSelbstaendigeErwerbstaetigkeitSteuerzwecke", "label": "12. Einkünfte aus selbständiger Erwerbstätigkeit für Steuerzwecke", "type": "number", "required": true, "classification": "financial", "description": "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).", "sourceRef": "Ziffer 12" }, { "name": "kasse", "label": "13.1 Kasse", "type": "number", "classification": "financial", "description": "Cash on hand at the business year-end.", "sourceRef": "Ziffer 13.1" }, { "name": "bankguthaben", "label": "13.2 Bankguthaben (inklusive Post)", "type": "number", "classification": "financial", "description": "Bank and postal account balances at the business year-end.", "sourceRef": "Ziffer 13.2" }, { "name": "kundenguthabenUndAngefangeneArbeiten", "label": "13.3 Kundenguthaben und angefangene Arbeiten", "type": "number", "classification": "financial", "description": "Accounts receivable and work in progress reported as a business asset. Ordinarily the same figure as kundenguthabenJahresende (Ziffer 4.3).", "sourceRef": "Ziffer 13.3" }, { "name": "delkredere", "label": "13.4 Delkredere", "type": "number", "classification": "financial", "description": "Allowance for doubtful accounts receivable (Delkredere), as reported by the filer.", "sourceRef": "Ziffer 13.4" }, { "name": "warenUndMaterialvorraete", "label": "13.5 Waren- und Materialvorräte", "type": "number", "classification": "financial", "description": "Closing goods and materials inventory. Ordinarily the same figure as warenlagerDeklarierterWertEnde (Ziffer 1.2) and abzWarenMaterialvorraeteJahresende (Ziffer 5.5).", "sourceRef": "Ziffer 13.5" }, { "name": "uebrigeAktiven", "label": "13.6 Übrige Aktiven", "type": "number", "classification": "financial", "description": "Other business assets not otherwise itemized in this section.", "sourceRef": "Ziffer 13.6" }, { "name": "wertschriften", "label": "13.7 Wertschriften", "type": "number", "classification": "financial", "description": "Business securities held as business assets. Excluded again at abzueglichGeschaeftswertschriftenImWertschriftenverzeichnis (Ziffer 14.2) when computing equity, since these are reported on the Wertschriftenverzeichnis instead.", "sourceRef": "Ziffer 13.7" }, { "name": "maschinenWerkzeuge", "label": "13.8 Maschinen / Werkzeuge", "type": "number", "classification": "financial", "description": "Closing value of machinery and tools, per the depreciation schedule.", "sourceRef": "Ziffer 13.8" }, { "name": "einrichtungen", "label": "13.9 Einrichtungen", "type": "number", "classification": "financial", "description": "Closing value of fixtures/fittings, per the depreciation schedule.", "sourceRef": "Ziffer 13.9" }, { "name": "mobilien", "label": "13.10 Mobilien", "type": "number", "classification": "financial", "description": "Closing value of movable business property, per the depreciation schedule.", "sourceRef": "Ziffer 13.10" }, { "name": "fahrzeuge", "label": "13.11 Fahrzeuge", "type": "number", "classification": "financial", "description": "Closing value of business vehicles, per the depreciation schedule.", "sourceRef": "Ziffer 13.11" }, { "name": "weitereAktivenOhneBezeichnung", "label": "13.12", "type": "number", "classification": "financial", "description": "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.", "sourceRef": "Ziffer 13.12" }, { "name": "totalAktivenOhneLiegenschaften", "label": "13.13 Total Aktiven ohne Liegenschaften", "type": "number", "required": true, "classification": "financial", "description": "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.", "sourceRef": "Ziffer 13.13" }, { "name": "abzueglichGeschaeftswertschriftenImWertschriftenverzeichnis", "label": "14.2 Abzüglich Geschäftswertschriften und -guthaben, soweit im Wertschriftenverzeichnis enthalten", "type": "number", "classification": "financial", "description": "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.", "sourceRef": "Ziffer 14.2" }, { "name": "eigenkapitalSelbstaendigerwerbenderOhneLiegenschaften", "label": "14.4 Eigenkapital Selbständigerwerbender ohne Liegenschaften und Geschäftswertschriften", "type": "number", "required": true, "classification": "financial", "description": "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).", "sourceRef": "Ziffer 14.4" }, { "name": "repartitionswertGeschaeftsliegenschaften", "label": "15.3 Repartitionswert Geschäftsliegenschaften", "type": "number", "classification": "financial", "description": "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).", "sourceRef": "Ziffer 15.3" }, { "name": "ahvMeldendesEigenkapital", "label": "15.4 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: totalAktivenOhneLiegenschaften minus totalGeschaeftsschulden plus repartitionswertGeschaeftsliegenschaften.", "sourceRef": "Ziffer 15.4" }, { "name": "einkaufsbeitragVorsorgeeinrichtung", "label": "16. Einkaufsbeitrag des Betriebsinhabers in die Vorsorgeeinrichtung (nicht in Geschäftsaufwendungen enthalten)", "type": "number", "classification": "financial", "description": "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.", "sourceRef": "Ziffer 16" }, { "name": "placeOfSigning", "label": "Ort und Datum — Ort", "type": "string", "description": "Place where the worksheet is signed.", "sourceRef": "Seite 4, signature block", "validation": { "maxLength": 100 } }, { "name": "dateOfSigning", "label": "Ort und Datum — Datum", "type": "date", "required": true, "description": "Date the worksheet is signed.", "sourceRef": "Seite 4, signature block" } ], "documents": [ { "id": "signedStatementsAssetsLiabilitiesIncomeExpenses", "label": "Unterzeichnete Aufstellungen über Aktiven und Passiven, Einnahmen und Ausgaben sowie Privatentnahmen und -einlagen", "category": "supporting-evidence", "required": true, "belongsTo": "applicant", "sourceRef": "Seite 1, header instructions; cross-checked against the Wegleitung's own attachment checklist, 'Aufstellungen über Aktiven und Passiven, Einnahmen und Ausgaben sowie Privatentnahmen und -einlagen für Steuerpflichtige mit vereinfachter Buchführung'" }, { "id": "declarationAttestation", "label": "Das Hilfsblatt ist vollständig und wahrheitsgetreu ausgefüllt", "category": "attestation", "required": true, "statement": "Das Hilfsblatt ist vollständig und wahrheitsgetreu ausgefüllt.", "sourceRef": "Seite 4, signature block" } ], "steps": [ { "id": "header", "title": "Firma, Geschäftsjahr und Personalien (business identification and household header)", "fields": [ "firmennameUndSitz", "brancheOderArtDerGeschaeftstaetigkeit", "namenUndAdressenMitgesellschafter", "geschaeftsjahrVon", "geschaeftsjahrBis", "abrechnungsart", "ahvn13RemainingDigits", "gemeinde", "name", "vorname", "erwerbsart", "jahr", "uidChe", "nebensteuerdomizile" ], "next": "inventory" }, { "id": "inventory", "title": "1. Angaben über das Warenlager (inventory)", "fields": [ "warenlagerAnschaffungskostenBeginn", "warenlagerAnschaffungskostenEnde", "warenlagerDeklarierterWertBeginn", "warenlagerDeklarierterWertEnde", "warenlagerUnterbewertungBeginn", "warenlagerUnterbewertungEnde", "warenlagerUnterbewertungProzentBeginn", "warenlagerUnterbewertungProzentEnde" ], "next": "schedulesAndDebts" }, { "id": "schedulesAndDebts", "title": "2-3. Abschreibungstabelle und Geschäftsschulden (depreciation schedule and business debts)", "fields": [ "depreciationScheduleSummary", "geschaeftsschuldenSummary", "totalGeschaeftsschulden", "totalZinsenAufGeschaeftsschulden" ], "next": "revenue" }, { "id": "revenue", "title": "4. Berechnung des Umsatzes (revenue computation)", "fields": [ "einnahmenBar", "einnahmenPostBank", "einnahmenVerrechnung", "naturalbezuege", "kundenguthabenJahresende", "zwischentotalUmsatz", "abzueglichKundenguthabenJahresanfang", "abzueglichMehrwertsteuer", "umsatz" ], "next": "materialCostsAndProfit" }, { "id": "materialCostsAndProfit", "title": "5-6. Waren- und Materialaufwand und Bruttogewinn (cost of goods and gross profit)", "fields": [ "warenMaterialvorraeteJahresanfang", "zahlungenWarenMaterialeinkaeufe", "warenMaterialschuldenJahresende", "zwischentotalWarenaufwand", "abzWarenMaterialvorraeteJahresende", "abzWarenMaterialschuldenJahresanfang", "warenUndMaterialaufwand", "bruttogewinn" ], "next": "otherIncome" }, { "id": "otherIncome", "title": "7. Andere Geschäftserträge (other business income)", "fields": [ "mietwertPrivatGenutzteWohnung", "bruttoertraegeGeschaeftswertschriften", "provisionenRueckverguetungenRabatte", "kapitalgewinneGeschaeftsvermoegenBezeichnung", "kapitalgewinneGeschaeftsvermoegen", "weitereGeschaeftsertraegeBezeichnung", "weitereGeschaeftsertraege" ], "next": "businessExpenses" }, { "id": "businessExpenses", "title": "9. Geschäftsaufwendungen (business expenses)", "fields": [ "personalaufwand", "persoenlicheAhvIvEoBeitraegeUndGeschaeftsanteil2Saeule", "mieteGeschaeftsraeumlichkeiten", "mietanteilGeschaeftlicheNutzungEigenerLiegenschaften", "autokosten", "privatanteilAutokosten", "uebrigeGeschaeftsunkosten", "privatanteileUebrigeUnkosten", "abschreibungenGemaessTabelle", "totalGeschaeftsaufwendungen" ], "next": "incomeComputation" }, { "id": "incomeComputation", "title": "10-12. Einkünfte aus selbständiger Erwerbstätigkeit (self-employment income computation)", "fields": [ "subtotalEinkuenfteSelbstaendigeErwerbstaetigkeitAhv", "persoenlicheAhvIvEoBeitraegeKorrektur", "abzueglichBruttoertraegeGeschaeftswertschriften", "weitereAbzuegeKorrektur", "einkuenfteSelbstaendigeErwerbstaetigkeitSteuerzwecke" ], "next": "assets" }, { "id": "assets", "title": "13. Geschäftliche Aktiven ohne Liegenschaften (business assets excluding real estate)", "fields": [ "kasse", "bankguthaben", "kundenguthabenUndAngefangeneArbeiten", "delkredere", "warenUndMaterialvorraete", "uebrigeAktiven", "wertschriften", "maschinenWerkzeuge", "einrichtungen", "mobilien", "fahrzeuge", "weitereAktivenOhneBezeichnung", "totalAktivenOhneLiegenschaften" ], "next": "equity" }, { "id": "equity", "title": "14-16. Eigenkapital und Einkaufsbeitrag (equity and pension buy-in)", "fields": [ "abzueglichGeschaeftswertschriftenImWertschriftenverzeichnis", "eigenkapitalSelbstaendigerwerbenderOhneLiegenschaften", "repartitionswertGeschaeftsliegenschaften", "ahvMeldendesEigenkapital", "einkaufsbeitragVorsorgeeinrichtung" ], "next": "filing" }, { "id": "filing", "title": "Ort, Datum und Unterschrift (place, date, and signature)", "fields": [ "placeOfSigning", "dateOfSigning" ] } ] }