# Verification record — `ch/zh/sta/hilfsblatt-b` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) 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 Form 330 This is the recurring "GovSchema Standard Research" cycle (**GOV-1924**). The prior cycle (GOV-1917, Hilfsblatt G — Form 331) left Hilfsblatt B (Form 330, the larger, non-simplified agricultural/forestry questionnaire) as the sole remaining CH-ZH companion-schedule backlog candidate, deferred at the time as a "larger, structurally-forked future candidate better scoped as its own dedicated cycle." This cycle re-fetched Form 330 directly and confirmed the fork: the form's own routing instruction, printed at the very top of page 1 ("Dieses Hilfsblatt ist wie folgt auszufüllen: Landwirte mit Buchhaltung: Ziffern 1, 2, 4 und 5. Landwirte mit Aufzeichnungen: Ziffern 3, 4 und 5."), splits the document into two mutually exclusive computation paths selected by the filer's own bookkeeping method — but both paths, and the two shared sections that follow them (Ziffer 4 and 5), live inside **one single 4-page PDF**, not two separate form numbers. This is case (a) of the issue brief's own branching decision framework (a single document with two internal branches), not case (b) (the way Hilfsblatt A turned out to be two separate PDFs, Forms 328/329, across the GOV-1903/GOV-1910 cycles). Accordingly this cycle authors **one** schema, `ch/zh/sta/hilfsblatt-b`, modelling both computation paths via a single required discriminator field (`berichtsart`) and `requiredWhen` conditions gating each path's own computed fields — no second child issue is filed, since there is no second PDF/form-number variant left to defer. This closes Switzerland's CH-ZH companion-schedule backlog entirely: no further Hilfsblatt A/B/G variant remains unscreened. It does not open a new vertical or jurisdiction — Switzerland remains at 2 of 6 verticals (DMV, Taxes). ## Sources examined - **Document `(id, version)`:** `ch/zh/sta/hilfsblatt-b` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** Kanton Zürich — Finanzdirektion, Kantonales Steueramt Zürich (same authority as the main return and its ten other companion schedules; this form's own printed issuer is "StA Form 330"). - **Primary source:** — "StA Form 330 (2020) 12.20 — Hilfsblatt B Fragebogen für Land- und Forstwirtschaft," fetched directly this cycle (HTTP 200, `%PDF-1.5`, **97,364 bytes**, **4 pages** per the PDF's own `/Count 4`, no `/Encrypt`) from the "Formulare für Selbständigerwerbende" listing on the same `zh.ch` tax-forms hub page every prior CH-ZH cycle has used (). 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 PDF, the same shape as all ten of its CH-ZH sibling schedules. - **Listing-page label check (supersession cutoff).** The raw listing page HTML was re-fetched directly and the download link's own on-page label text was inspected: "Hilfsblatt B Fragebogen für Land- und Forstwirtschaft," 4 Seiten, "Sprachen" (multiple languages available), 93 KB — with **no** "bis ``" cutoff qualifier, the same technique every prior CH-ZH cycle has used to confirm currency. This confirms Form 330 is zh.ch's own current, unsuperseded edition despite its 2020-dated filename (`330_hib_zh_2020_def.pdf`). - **A stale size figure inherited from the prior cycle's own record, found and corrected.** The GOV-1917 (Hilfsblatt G) cycle's own VERIFICATION.md described this sibling form, without directly re-fetching it at the time, as "110 KB." This cycle independently re-fetched Form 330 directly and found its true size is **93 KB (97,364 bytes)** per both the listing page's own label and the fetched byte count — the "110 KB" figure instead matches the listing page's own size label for a *different* sibling form, Hilfsblatt A mit kaufmännischer Buchhaltung (Form 329, ch/zh/sta/hilfsblatt-a-kaufmaennische-buchfuehrung). This is disclosed here as a minor, non-substantive correction to a prior cycle's own record (that record's own primary claims about Form 331 itself were independently re-verified separately and remain unaffected); it does not change any modelling decision in this document. - **The single-PDF, two-computation-path structure, confirmed by direct re-extraction.** The whole 4-page PDF's text content was extracted with `pdfjs-dist`'s legacy build (`getTextContent()`), the same reviewer-confirmed technique used across every CH-ZH cycle, extracting cleanly in one pass with no garbling. The extraction confirms: **page 1** carries the header, the routing instruction quoted above, Ziffer 2 ("Nachführung der Abschreibungen ... auf Liegenschaften") printed in a left-hand box, and Ziffer 1 ("Ermittlung des Einkommens nach Buchhaltung") printed in the main right-hand column, both converging on the same header fields (Jahr, AHVN13, Gemeinde, Name, Vorname) at the page foot; **page 2** carries Ziffer 3.1-3.4 (the Aufzeichnungen path's own business net-worth statement and depreciation/acquisition-cost table) and the start of Ziffer 3.5 (3.5.1 through 3.5.13, ending mid-table at a page-break carry-forward mark); **page 3** continues Ziffer 3.5 (3.5.14 through 3.5.27), then Ziffer 3.6 (Ermittlung der Betriebsaufwendungen) and Ziffer 3.7 (Reineinkommen); **page 4** carries Ziffer 4 (Besondere Leistungen des Bundes und der Kantone), Ziffer 5 (Angaben über den Betrieb), and the signature block. Both computation paths (Ziffer 1/2 vs. Ziffer 3) are thus physically interleaved across the same four pages, not split into separate documents, confirming this is case (a) of the issue brief's branching framework. - **No explicit checkbox for the path choice.** The extracted text was searched for a literal selector/checkbox tied to the routing instruction quoted above; none was found — the choice of path is implied structurally by which Ziffer-numbered section the filer actually completes, not by a printed radio button. This document's own `berichtsart` field is therefore a disclosed modelling addition, not a literal transcription of a printed form control; see "Judgment calls" below. - **Companion Wegleitung (StA Form 332), re-examined for Hilfsblatt-B-specific content:** — "StA Form 332 (2025) 12.25," re-fetched this cycle (HTTP 200, 145,979 bytes, 8 pages per `pdfjs-dist`'s own page count). Its pages 1-3 (Hilfsblatt B) confirm the eligibility framing already known from the GOV-1917 cycle — Hilfsblatt B is the default, larger questionnaire; Hilfsblatt G is only available to smaller operations under the stated size thresholds — and the same Merkblatt NL 1/2007 (Naturalbezüge/Privatanteile/Naturallöhne rate table) and Merkblatt A/2001 (Abschreibungen rate table) already cited in ch/zh/sta/hilfsblatt-g's own field descriptions, which this document reuses by cross-reference where the same concepts recur (e.g. `naturalbezuegeErwachseneAufzeichnungen`, `verpflegungBetriebsangestellteAufzeichnungen`). **No worked, fully-numeric specimen of Hilfsblatt B's own internal Ziffer 1-3 lines was found** in this Wegleitung — the same negative finding several prior CH-ZH cycles (including GOV-1917) have already made for their own forms. This document's own worked mock-data example (below) is therefore independently constructed and its arithmetic hand-recomputed end-to-end for both computation paths, not matched against an official specimen. - **Extraction method.** Both PDFs (the 4-page form and the 8-page dedicated Wegleitung) were fetched with `curl` and their text content extracted with `pdfjs-dist`'s legacy build (`getTextContent()`, text-only, no `canvas` needed), the reviewer-confirmed reliable default technique for CH-ZH PDFs of any size. Both extracted cleanly in one pass with no garbling. - **Retrieved / reviewed:** 2026-07-09. - **Reviewer:** GovSchema Engineering (Standards Engineer — initial authoring source review). ## Two genuine structural differences found against the sibling Hilfsblatt G form Because Hilfsblatt B and Hilfsblatt G share large amounts of near-identical printed structure (Ziffer 4 "Besondere Leistungen" is essentially identical in substance; the shared Ziffer 5 "Angaben über den Betrieb" section is almost line-for-line the same as Hilfsblatt G's own Ziffer 3), this cycle cross-checked the two forms' own extracted text side by side and found two genuine, disclosed differences, not modelling errors: 1. **An extra land-use line.** Hilfsblatt B's own Ziffer 5.2 "Bodennutzung" table prints a line, "Zwischenkulturen (Gemüse u.a.)" (5.2.20, intercropping), between "Wald" (5.2.19) and "Obstbäume" (5.2.21), that Hilfsblatt G's own equivalent Ziffer 3.2 land-use table does not carry at all. Modelled here as `zwischenkulturenGemueseUa`, with its own description disclosing the difference. 2. **A four-tier, not three-tier, Bergzone selector.** Hilfsblatt B's own Ziffer 5.4 "Zone" selector prints "Bergzone: 1 2 3 4" (four numbered tiers), matching the official Swiss agricultural-zone classification in full (Talzone, Hügelzone/vHz, Bergzone I-IV), whereas Hilfsblatt G's own equivalent `produktionszone` field (modelled in the GOV-1917 cycle) only offers "Bergzone 1," "Bergzone 2," and "Bergzone 3" — one tier short. Modelled here as `zone`, with an enum extending to `"Bergzone 4"` and its own description disclosing the difference. This cycle does **not** modify the already-published `ch/zh/sta/hilfsblatt-g` v1.0.0 schema to add the missing tier — that document is out of scope for this cycle — but flags it explicitly here for a future re-verification cycle of Hilfsblatt G to re-check. ## Scope decision: `berichtsart` models an implicit (unprinted) discriminator field Per "Sources examined" above, Form 330 prints no literal checkbox for the Buchhaltung-vs-Aufzeichnungen choice; the choice is structurally implied by which Ziffer-numbered section the filer actually completes. GovSchema's flat field model has no native notion of "the section you filled in implies your answer to an unprinted question" — `requiredWhen` conditions need an actual field to gate on. This document therefore adds `berichtsart` as an explicit, required, `string` enum field (`mitBuchhaltung` / `mitAufzeichnungen`) not directly transcribed from a printed form control, but inferred from the form's own printed routing instruction. This is disclosed as a modelling addition, not a literal transcription — the same class of judgment call as Ziffer G's own inferred Zwischentotal semantics — and is the mechanism by which every Ziffer-1/2-specific and Ziffer-3-specific field's own `requiredWhen` condition is expressed. ## Scope decision: the Ziffer 3.1/3.2 business net-worth statement collapsed to two free-text fields; its bounded "Total" rows modelled individually GovSchema v0.3 fields are flat: there is no `array`/nested-object element type yet (proposed only in [GSP-0009](../../../../../spec/proposals/0009-composite-repeating-values.md), not accepted). Ziffer 3.1 (Aktiven) cross-tabulates 11 named asset rows (Kasse, Post/Bank, Tiere, Vorräte, Maschinen/Fahrzeuge/Geräte, Obst/Beeren/ Reben, Liegenschaft, Gebäude/mechanische Einrichtungen, Pflanzen/ Meliorationen, Boden, plus one blank row) against up to 5 metrics (Buchwert Jahresanfang, Zugänge, Abgänge, Abschreibung/Wertberichtigung, Buchwert Jahresende); Ziffer 3.2 (Fremdkapital) cross-tabulates 3 named liability rows against a similar column set. Per this registry's established treatment of multi-column cross-tabulated tables (see e.g. `ch/zh/sta/hilfsblatt-g`'s own depreciation-table summaries), each is collapsed into its own free-text summary field (`aktivenSummary`, `fremdkapitalSummary`). Each table's own bounded "Total" row ("Total 1" at Ziffer 3.1.12, "Total 2" at Ziffer 3.2.5), however, is modelled individually — as `totalAktivenJahresanfang`/ `totalAktivenJahresende` and `totalFremdkapitalJahresanfang`/ `totalFremdkapitalJahresende` respectively — per this registry's convention of modelling a bounded aggregate row individually even when the itemized rows above it are collapsed. The form's own Ziffer 3.3 "Differenz (Total 1 – Total 2)" row is read as carrying the same Jahresanfang/Jahresende column pair as the rows above it (i.e. reporting business net worth at both points in time, not a single value) and is modelled as `differenzJahresanfang`/ `differenzJahresende` — a disclosed judgment call, since no worked specimen with real figures exists to confirm the row's own exact column shape (see "Judgment calls" below). ## Scope decision: the Ziffer 3.4 depreciation/acquisition-cost table collapsed to one free-text field; its bounded "Total" row modelled individually Ziffer 3.4 cross-tabulates 4 named categories (Liegenschaft gesamthaft, Gebäude/mechanische Einrichtungen, Pflanzen/Meliorationen, Boden Wertberichtigung) against 5 columns (A: Abschreibungen bis Jahresanfang; B: Abschreibungen Steuerjahr; C = A + B: Abschreibungen bis Jahresende; D: Buchwert am Jahresende; E = C + D: Anlagekosten am Jahresende) — the same class of bounded, fixed-category cross-tabulation as Ziffer 3.1/3.2 above. Collapsed into `abschreibungenUndAnlagekostenSummary` for the same reason; its own bounded "Total" row (3.4.5) is modelled individually as `totalAbschreibungenBisJahresanfang`, `totalAbschreibungenSteuerjahr`, `totalAbschreibungenBisJahresende`, `totalBuchwertJahresendeAnlagekosten`, and `totalAnlagekostenJahresende` — the only Total row in this document whose own printed column formulas (C = A + B; E = C + D) are stated explicitly on the form itself, rather than inferred from print sequence, and are accordingly hand-verified in the worked example below without any disclosed ambiguity. ## Scope decision: the Ziffer 5.1 land-use table's itemized rows collapsed to one free-text field; its "Total" row modelled individually Identical treatment, and identical table shape, to `ch/zh/sta/hilfsblatt-g`'s own Ziffer 3.1: itemized filer-named municipality/canton/country rows are collapsed into `bewirtschafteteFlaechenSummary`; the table's own bounded "Total" row (5.1.7) is modelled individually as `totalEigentumHa`, `totalPachtHa`, and `totalPachtzinsChf`, folding the form's own separate ha/a entry boxes into one decimal-hectare field per area figure (1 a = 0.01 ha), the same convention as `ch/zh/sta/hilfsblatt-g`. ## Scope decision: Ziffer 3.7.1/3.7.2 are reprints of Ziffer 3.5.27/3.6.21, not separately modelled fields Ziffer 3.7 ("Reineinkommen") prints three lines: 3.7.1 "Total Betriebseinkünfte (Übertrag aus Ziffer 3.5.27)," 3.7.2 "Total Betriebsaufwendungen (Übertrag aus Ziffer 3.6.21) (–)," and 3.7.3 "Einkommen." The first two are explicit, printed carry-forward reprints of `totalBetriebseinkuenfteAufzeichnungen` (3.5.27) and `totalBetriebsaufwendungenAufzeichnungen` (3.6.21) respectively — the form's own printed captions state the transfer explicitly, unlike a genuinely new figure. Per this registry's established practice of declining to model pure duplicate reprints twice (see e.g. `ch/zh/sta/hilfsblatt-g`'s own treatment of Hilfsblatt A's Ziffer 10.1/10.2/11.1 reprints), this document does not add separate `totalBetriebseinkuenfteUebertrag`/`totalBetriebsaufwendungenUebertrag` fields; `einkommenNachAufzeichnungen` (3.7.3) is instead computed directly from the two underlying totals. ## Scope decision: the page-break carry-forward mark (Ziffer 3.5.13/3.5.14) is not modelled Ziffer 3.5 spans the page 2/page 3 boundary; the form prints "3.5.13 Übertrag in Ziffer 3.5.14" at the foot of page 2 and "3.5.14 Übertrag von Ziffer 3.5.13" at the top of page 3, immediately before continuing with 3.5.15. This is a pure pagination artifact carrying the running subtotal across the page break, introducing no new information — this document's own `mietwertBetriebsleiterwohnungAufzeichnungen` field (3.5.15) is the first new line after the carry, and its own description discloses the skipped carry-forward marks. ## Field-by-field source mapping - **Household header** (Jahr, AHVN13, Gemeinde, Name, Vorname) → `jahr`, `ahvn13RemainingDigits`, `gemeinde`, `name`, `vorname`. Identical header shape to `ch/zh/sta/hilfsblatt-g` (no firm-name/business-seat, Geschäftsjahr dates, Erwerbsart selector, UID, or Nebensteuerdomizile field). - **Routing instruction (unprinted discriminator)** → `berichtsart`. See scope decision above. - **Ziffer 1 (Ermittlung des Einkommens nach Buchhaltung)** → `abschlussdatum`, `reingewinnBzwVerlust`, `aufrechnungGehaltPrivatbezuegeZinsgutschriften`, `aufrechnungSteuern`, `aufrechnungNichtBegruendeteAbschreibungenRueckstellungen`, `aufrechnungArbeitnehmeranteilBeruflicheVorsorge`, `aufrechnungSaeule3aUndPrivateVersicherungen`, `aufrechnungPrivatanteile`, `aufrechnungBuchgewinneHoeherbewertung`, `aufrechnungNaturalbezuege`, `aufrechnungMietwertBetriebsleiterwohnung`, `aufrechnungAndereGeschaeftsertraege`, `aufrechnungAndereNichtZulaessigeBelastungen`, `totalZifferEinsEinsUndEinsZwei`, `abzugBeitraegeAhvIvEo`, `abzugArbeitgeberanteilBeruflicheVorsorge`, `abzugNettoertraegeGeschaeftswertschriften`, `abzugAndere`, `totalAbzuege`, `einkommenNachBuchhaltung` — all `requiredWhen` `berichtsart` equals `mitBuchhaltung` for the three total/subtotal lines; individual add-back/deduction line items are optional, consistent with every other CH-ZH companion schedule's own treatment of line-item detail vs. required totals. - **Ziffer 2 (Nachführung der Abschreibungen auf Liegenschaften)** → `liegenschaftenAbschreibungenSummary` (optional even on the Buchhaltung path, per the form's own "only if not otherwise apparent in the bookkeeping" instruction), `persoenlicheBeitraegeBetriebsinhaber` (shared with the Aufzeichnungen path's own Ziffer 3.7 area disclosure — see below). - **Ziffer 3.1/3.2/3.3 (Aktiven/Fremdkapital/Differenz)** → `aktivenSummary`, `totalAktivenJahresanfang`, `totalAktivenJahresende`, `fremdkapitalSummary`, `totalFremdkapitalJahresanfang`, `totalFremdkapitalJahresende`, `differenzJahresanfang`, `differenzJahresende`. See scope decision above. - **Ziffer 3.4 (Abschreibungen und Anlagekosten)** → `abschreibungenUndAnlagekostenSummary`, `totalAbschreibungenBisJahresanfang`, `totalAbschreibungenSteuerjahr`, `totalAbschreibungenBisJahresende`, `totalBuchwertJahresendeAnlagekosten`, `totalAnlagekostenJahresende`. See scope decision above. - **Ziffer 3.5 (Ermittlung der Betriebseinkünfte)** → `einnahmenKasse`, `einnahmenPostBank`, `abzueglichPrivateinlagen`, `abzueglichSchuldenerhoehungen`, `abzueglichBezuegeBetrieblicheGeldkonti`, `abzueglichLiegenschaftenverkaeufe`, `betriebseinnahmen`, `naturalbezuegeErwachseneAufzeichnungen`, `naturalbezuegeKinderBis6JahreAufzeichnungen`, `naturalbezuegeKinder6Bis13JahreAufzeichnungen`, `naturalbezuegeKinder13Bis18JahreAufzeichnungen`, `kaesereibezuegeAufzeichnungen`, `mietwertBetriebsleiterwohnungAufzeichnungen`, `privatanteilAutoAufzeichnungen`, `privatanteilVersicherungenAufzeichnungen`, `privatanteilHeizungStromTelefonTvAufzeichnungen`, `privatanteilAndereAufzeichnungen`, `andereGeschaeftsertraegeAufzeichnungen`, `zwischentotalNachPrivatanteilen`, `bestandJahresendeTiereAufzeichnungen`, `bestandJahresendeVorraeteAufzeichnungen`, `zwischentotalInklBestandJahresendeAufzeichnungen`, `bestandJahresbeginnTiereAufzeichnungen`, `bestandJahresbeginnVorraeteAufzeichnungen`, `totalBetriebseinkuenfteAufzeichnungen` — all `requiredWhen` `berichtsart` equals `mitAufzeichnungen` for the three running-subtotal/total lines. - **Ziffer 3.6 (Ermittlung der Betriebsaufwendungen)** → `ausgabenKasse`, `ausgabenPostBank`, `abzueglichPrivatentnahmen`, `abzueglichSchuldenrueckzahlungen`, `abzueglichInvestitionenMaschinen`, `abzueglichInvestitionenObstBeerenReben`, `abzueglichInvestitionenGebaeude`, `abzueglichInvestitionenPflanzenMeliorationen`, `abzueglichInvestitionenBoden`, `abzueglichEinlagenBetrieblicheGeldkonti`, `betriebsausgaben`, `verpflegungBetriebsangestellteAufzeichnungen`, `unterkunftBetriebsangestellteAufzeichnungen`, `abschreibungenMaschinenAufzeichnungen`, `abschreibungenObstBeerenRebenAufzeichnungen`, `abschreibungenGebaeudeMechEinrichtungenAufzeichnungen`, `abschreibungenPflanzenMeliorationenAufzeichnungen`, `abschreibungenBodenWertberichtigungenAufzeichnungen`, `abzugNettoertraegeGeschaeftswertschriftenAufzeichnungen`, `andereGeschaeftsaufwendungenAufzeichnungen`, `totalBetriebsaufwendungenAufzeichnungen`. - **Ziffer 3.7 (Reineinkommen)** → `einkommenNachAufzeichnungen` (3.7.3); see scope decision above for why 3.7.1/3.7.2 are not separately modelled. `persoenlicheBeitraegeBetriebsinhaber` shared with the Buchhaltung path's own Ziffer 2.4. - **Ziffer 4 (Besondere Leistungen des Bundes und der Kantone)** → `direktzahlungenInsgesamt`, `ackerbaubeitraegeInsgesamt`, `allgemeineHangbeitraegeBund`, `allgemeineHangbeitraegeKanton`, `soemmerungsbeitraegeBund`, `soemmerungsbeitraegeKanton`, `tierhaltungErschwerendeProduktionsbedingungen` — the same field set and structure as `ch/zh/sta/hilfsblatt-g`'s own Ziffer 3.4, shared regardless of `berichtsart`. Ziffer 4.1 ("Familienzulagen — in der Steuererklärung in Ziffer 3.4 anzugeben") is a pure navigational pointer directing the filer to declare family allowances on the *main return* instead, printed with no input box of its own on this form; it is deliberately **not** modelled as a field here (see "What is NOT modelled" below). - **Ziffer 5 (Angaben über den Betrieb)** → `bewirtschafteteFlaechenSummary`, `totalEigentumHa`, `totalPachtHa`, `totalPachtzinsChf`, `tierhaltungKueheStiere` through `tierhaltungAndere`, `milchkontingentEinschlAlpKg`, `bodennutzungWiesenWeiden` through `bodennutzungAndere`, `totalLandwirtschaftlicheNutzflaeche`, `bodennutzungWald`, `zwischenkulturenGemueseUa`, `bodennutzungObstbaeumeAnzahl`, `kaelbermast`, `viehhandel`, `pouletmast`, `pensionspferde`, `pferdezucht`, `andereSpezialbetriebszweige`, `zone`, `adresseVerkaeufer`, `chfVerkaufspreis`, `adresseKaeufer`, `chfKaufpreis`, `anderesGewerbeAlsNebenbetrieb`, `bemerkungenBeilagen` — shared regardless of `berichtsart`, structurally near-identical to `ch/zh/sta/hilfsblatt-g`'s own Ziffer 3, with the two genuine differences disclosed above (`zwischenkulturenGemueseUa`, `zone`'s four-tier Bergzone enum). - **Signature block** → `placeOfSigning`, `dateOfSigning`, plus a `declarationAttestation` documents[] entry for "Dieses Hilfsblatt ist vollständig und wahrheitsgetreu ausgefüllt." ## Mock-data test run Because this document models two mutually exclusive computation paths, two complete, internally consistent worked examples were constructed and hand-recomputed end-to-end — one filer per path. ### Filer A — Buchhaltung (bookkeeping) path "Ruedi Ackermann," Illnau-Effretikon, Canton Zürich, Talzone, tax year 2025. `berichtsart = "mitBuchhaltung"`. **Ziffer 1 — Ermittlung des Einkommens nach Buchhaltung** - 1.1 Reingewinn gemäss Erfolgsrechnung = **45,000**. - 1.2 Aufrechnungen: Gehalt/Privatbezüge/Zinsgutschriften 8,000 + Steuern 3,500 + nicht begründete Abschreibungen/Rückstellungen 1,200 + Arbeitnehmeranteil berufl. Vorsorge 2,000 + Säule 3a/private Versicherungen 1,500 + Privatanteile 4,200 + Buchgewinne Höherbewertung 0 + Naturalbezüge 2,400 + Mietwert Betriebsleiterwohnung 14,000 + andere Geschäftserträge 500 + andere nicht zulässige Belastungen 300 = **37,600**. Verified: 8,000+3,500=11,500; +1,200=12,700; +2,000=14,700; +1,500=16,200; +4,200=20,400; +0=20,400; +2,400=22,800; +14,000=36,800; +500=37,300; +300=37,600. Exact. - 1.3 Total der Ziffern 1.1 und 1.2 = 45,000 + 37,600 = **82,600**. Verified: exact. - 1.4 Abzüge: Beiträge AHV/IV/EO 9,200 + Arbeitgeberanteil berufl. Vorsorge 2,000 + Nettoerträge Geschäftswertschriften 1,800 + andere 0 = **13,000**. Verified: 9,200+2,000=11,200; +1,800=13,000; +0=13,000. Exact. - 1.5 Total der Abzüge = **13,000**. Verified: exact (matches 1.4 sum). - 1.6 Einkommen = 82,600 − 13,000 = **69,600**. Verified: exact. Transfers to the main return's own Ziffer 2. **Ziffer 2 — Nachführung der Abschreibungen auf Liegenschaften** (optional, completed here since the attached bookkeeping does not separately show cumulative depreciation) - Bauernhaus Illnau: Total Abschreibungen bis Ende Vorjahr 45,000 + Abschreibungen Steuerjahr 3,000 = Total Abschreibungen bis Jahresende **48,000**. Verified: 45,000+3,000=48,000. Exact. - `persoenlicheBeitraegeBetriebsinhaber` = 9,200 (matches `abzugBeitraegeAhvIvEo` above, as expected for the same underlying AHV contribution). ### Filer B — Aufzeichnungen (records) path "Verena Steiner," Turbenthal, Canton Zürich, Bergzone 2, tax year 2025. `berichtsart = "mitAufzeichnungen"`. **Ziffer 3.1/3.2/3.3 — Aktiven, Fremdkapital, Differenz** | Position | Jahresanfang | Jahresende | |---|---:|---:| | Kasse | 2,000 | 2,500 | | Post, Bank | 18,000 | 22,000 | | Tiere | 60,000 | 65,000 | | Vorräte | 15,000 | 17,000 | | Maschinen/Fahrzeuge/Geräte (+20,000/−5,000/−15,000 Abschr.) | 80,000 | 80,000 | | Obst/Beeren/Reben (−500 Abschr.) | 10,000 | 9,500 | | Liegenschaft (Landgut gesamthaft) | 400,000 | 400,000 | | Gebäude/mech. Einrichtungen (−8,000 Abschr.) | 150,000 | 142,000 | | Pflanzen, Meliorationen (−1,000 Abschr.) | 20,000 | 19,000 | | Boden | 100,000 | 100,000 | | **Total 1 (Aktiven)** | **855,000** | **857,000** | Verified Jahresanfang: 2,000+18,000=20,000; +60,000=80,000; +15,000=95,000; +80,000=175,000; +10,000=185,000; +400,000=585,000; +150,000=735,000; +20,000=755,000; +100,000=855,000. Exact. Verified Jahresende: 2,500+22,000=24,500; +65,000=89,500; +17,000=106,500; +80,000=186,500; +9,500=196,000; +400,000=596,000; +142,000=738,000; +19,000=757,000; +100,000=857,000. Exact. | Position | Jahresanfang | Jahresende | |---|---:|---:| | Bankschulden | 250,000 | 240,000 | | Andere Darlehen | 50,000 | 45,000 | | Investitionskredite | 30,000 | 28,000 | | **Total 2 (Fremdkapital)** | **330,000** | **313,000** | Verified: 250,000+50,000=300,000; +30,000=330,000. And 240,000+45,000=285,000; +28,000=313,000. Exact. - Differenz Jahresanfang = 855,000 − 330,000 = **525,000**. Differenz Jahresende = 857,000 − 313,000 = **544,000**. Verified: exact. **Ziffer 3.4 — Abschreibungen und Anlagekosten** | Kategorie | A (bis JA) | B (Steuerjahr) | C = A+B | D (Buchwert JE) | E = C+D | |---|---:|---:|---:|---:|---:| | Liegenschaft gesamthaft | 120,000 | 0 | 120,000 | 400,000 | 520,000 | | Gebäude/mech. Einrichtungen | 60,000 | 8,000 | 68,000 | 142,000 | 210,000 | | Pflanzen, Meliorationen | 9,000 | 1,000 | 10,000 | 19,000 | 29,000 | | Boden (Wertberichtigung) | 0 | 0 | 0 | 100,000 | 100,000 | | **Total** | **189,000** | **9,000** | **198,000** | **661,000** | **859,000** | Verified column A: 120,000+60,000=180,000; +9,000=189,000; +0=189,000. Column B: 0+8,000=8,000; +1,000=9,000; +0=9,000. Column C = A+B: exact per row (120,000+0=120,000; 60,000+8,000=68,000; 9,000+1,000=10,000; 0+0=0), and Total C = 189,000+9,000 = 198,000, matching the row-by-row sum (120,000+68,000+10,000+0=198,000). Column D: 400,000+142,000=542,000; +19,000=561,000; +100,000=661,000. Column E = C+D: exact per row (120,000+400,000=520,000; 68,000+142,000=210,000; 10,000+19,000=29,000; 0+100,000=100,000), Total E = 198,000+661,000=859,000, matching the row-by-row sum (520,000+210,000+29,000+100,000=859,000). All exact. **Ziffer 3.5 — Ermittlung der Betriebseinkünfte** - Kasse (Einnahmen) 95,000 + Post/Bank (Einnahmen) 180,000 = 275,000, minus Privateinlagen 10,000, Schuldenerhöhungen 5,000, Bezüge betriebliche Geldkonti 3,000, Liegenschaftenverkäufe 0 = **Betriebseinnahmen 257,000**. Verified: 95,000+180,000=275,000; 10,000+5,000+3,000+0=18,000; 275,000−18,000=257,000. Exact. - Naturalbezüge: Erwachsene 1,920 (2×960) + Kinder −6J 240 (1×240) + Kinder 6-13J 0 + Kinder 13-18J 720 (1×720) + Käsereibezüge 0 = 2,880. Plus Mietwert Betriebsleiterwohnung 15,000, Privatanteil Auto 2,200, Versicherungen 900, Heizung/Strom/Telefon/TV 2,640, andere 0, andere Geschäftserträge 800 = running add total 24,420. Verified: 1,920+240=2,160; +0=2,160; +720=2,880; +0=2,880; +15,000=17,880; +2,200=20,080; +900=20,980; +2,640=23,620; +0=23,620; +800=24,420. Exact. - Zwischentotal (3.5.21) = 257,000 + 24,420 = **281,420**. Verified: exact. - Tiere Bestand Jahresende 65,000 + Vorräte Bestand Jahresende 17,000 — cross-checked exactly against `totalAktivenJahresende`'s own Tiere (65,000) and Vorräte (17,000) rows above. - Zwischentotal (3.5.24) = 281,420 + 65,000 + 17,000 = **363,420**. Verified: 281,420+65,000=346,420; +17,000=363,420. Exact. - Tiere Bestand Jahresbeginn 60,000 + Vorräte Bestand Jahresbeginn 15,000 — cross-checked exactly against `totalAktivenJahresanfang`'s own Tiere (60,000) and Vorräte (15,000) rows above. - Total Betriebseinkünfte (3.5.27) = 363,420 − 60,000 − 15,000 = **288,420**. Verified: 363,420−60,000=303,420; −15,000=288,420. Exact. **Ziffer 3.6 — Ermittlung der Betriebsaufwendungen** - Kasse (Ausgaben) 60,000 + Post/Bank (Ausgaben) 140,000 = 200,000, minus Privatentnahmen 8,000, Schuldenrückzahlungen 12,000, Investitionen Maschinen 20,000 (matches the Aktiven Maschinen row's own Zugänge, as expected), Investitionen Obst/Beeren/Reben 0, Gebäude 0, Pflanzen/ Meliorationen 0, Boden 0, Einlagen betriebliche Geldkonti 2,000 = **Betriebsausgaben 158,000**. Verified: 8,000+12,000=20,000; +20,000=40,000; +0+0+0+0=40,000; +2,000=42,000; 200,000−42,000=158,000. Exact. - Verpflegung 6,120 (1 Person) + Unterkunft 1,500 + Abschreibungen: Maschinen 15,000 (matches Aktiven), Obst/Beeren/Reben 500 (matches Aktiven), Gebäude/ mech. Einrichtungen 8,000 (matches Aktiven and Ziffer 3.4 column B), Pflanzen/Meliorationen 1,000 (matches Aktiven and Ziffer 3.4 column B), Boden (Wertberichtigungen) 0 (matches Aktiven and Ziffer 3.4 column B) + andere Geschäftsaufwendungen 700, minus Nettoerträge Geschäftswertschriften 1,200 = running add/subtract 31,620. Verified: 6,120+1,500=7,620; +15,000=22,620; +500=23,120; +8,000=31,120; +1,000=32,120; +0=32,120; +700=32,820; −1,200=31,620. Exact. - Total Betriebsaufwendungen (3.6.21) = 158,000 + 31,620 = **189,620**. Verified: exact. **Ziffer 3.7 — Reineinkommen** - Einkommen = 288,420 − 189,620 = **98,800**. Verified: exact. Transfers to the main return's own Ziffer 2. - `persoenlicheBeitraegeBetriebsinhaber` = 11,000 (this filer's own AHV disclosure; a distinct value from Filer A's, since these are two independent hypothetical filings). **Ziffer 4 — Besondere Leistungen des Bundes und der Kantone** (Filer B) - Allgemeine Hangbeiträge Bund 4,000 + Kanton 2,500 + Sömmerungsbeiträge Bund 0 + Kanton 0 + Tierhaltung erschwerende Produktionsbedingungen 1,500 = **Direktzahlungen, insgesamt 8,000**. Verified: 4,000+2,500=6,500; +1,500=8,000. Exact. - Ackerbaubeiträge, insgesamt = 1,500 (a subset of, and already included within, Betriebseinnahmen above). **Ziffer 5 — Angaben über den Betrieb** (Filer B) - 5.1: Turbenthal (Eigentum 15.20 ha, Pacht 4.00 ha, Pachtzins CHF 5,600); Wila (Eigentum 3.00 ha, Pacht 0 ha, Pachtzins CHF 0). Total Eigentum = 15.20+3.00 = **18.20 ha**. Total Pacht = 4.00+0 = **4.00 ha**. Total Pachtzins = 5,600+0 = **CHF 5,600**. Verified: exact. - 5.2 Tierhaltung: Kühe/Stiere 22, Aufzuchtrindvieh 12, Mastrindvieh 0, Mutterschweine 0, Mastschweine/Jager 0, Pferde 2, Ziegen/Schafe 0, Geflügel 0, Andere 0; Milchkontingent einschl. Alp 165,000 kg. - 5.2 Bodennutzung: Wiesen/Weiden 11.00 + Silomais/Futterrüben 3.50 + Getreide/Mais/Raps/Erbsen 2.50 + Kartoffeln/Zuckerrüben 0.80 + Obstanlagen 0.50 + Gemüse/Beeren/Reben 0.40 + Andere 0.30 = **Total landw. Nutzfläche 19.00 ha**. Verified: 11.00+3.50=14.50; +2.50=17.00; +0.80=17.80; +0.50=18.30; +0.40=18.70; +0.30=19.00. Exact. Wald 3.00 ha, Zwischenkulturen 0.20 ha. **Cross-check:** 19.00 + 3.00 + 0.20 = **22.20 ha**, exactly matching Ziffer 5.1's own Total Eigentum (18.20) + Total Pacht (4.00) = **22.20 ha** — confirming Ziffer 5.2's own land-use breakdown (including the extra `zwischenkulturenGemueseUa` line unique to this form) reconciles against Ziffer 5.1's own operated-area total. Obstbäume: 60 St. - 5.3 Spezialzweige: Kälbermast false, Viehhandel false, Pouletmast false, Pensionspferde **true**, Pferdezucht false; andere: (blank). - 5.4 Zone: **Bergzone 2**. - 5.5: no property transactions this year (fields left blank). - 5.6: `anderesGewerbeAlsNebenbetrieb` = "im vorstehenden Einkommen enthalten." - 5.7 Bemerkungen/Beilagen: "Pachtlandverzeichnis beigelegt für Gemeinde Wila (Pacht 4.00 ha)." - `placeOfSigning` = "Turbenthal", `dateOfSigning` = "2026-03-15". Every `validation` constraint (AHVN13 10-digit pattern, `jahr` range 2000-2100, `berichtsart`/`zone`/`anderesGewerbeAlsNebenbetrieb` enum membership, non-negative integer counts, `maxLength` bounds) was checked by hand against both filers' 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-b/1.0.0/schema.json ok registry/ch/zh/sta/hilfsblatt-b/1.0.0/schema.json 1/1 document(s) passed. $ node tools/validate-ajv.mjs registry/ch/zh/sta/hilfsblatt-b/1.0.0/schema.json ok registry/ch/zh/sta/hilfsblatt-b/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 (see "Access notes" below for the exact output and invocation). ## What is NOT modelled (out of scope), and why - **The Ziffer 3.1/3.2 business net-worth statement's own itemized asset/ liability rows** — collapsed into `aktivenSummary` and `fremdkapitalSummary`. See scope decision above. - **The Ziffer 3.4 depreciation/acquisition-cost table's own four named- category rows** — collapsed into `abschreibungenUndAnlagekostenSummary`. See scope decision above. - **The Ziffer 5.1 land-use table's own itemized, filer-named municipality/ canton/country rows** — collapsed into `bewirtschafteteFlaechenSummary`. See scope decision above. - **Ziffer 3.7.1/3.7.2's own reprint lines** — not separately modelled, since they are pure carry-forward reprints of `totalBetriebseinkuenfteAufzeichnungen` and `totalBetriebsaufwendungenAufzeichnungen`. See scope decision above. - **The Ziffer 3.5.13/3.5.14 page-break carry-forward mark** — a pure pagination artifact, not a new field. See scope decision above. - **Ziffer 4.1 (Familienzulagen)** — a pure navigational pointer directing the filer to the *main return's* own Ziffer 3.4, printed with no input box of its own on this form; not modelled as a field here, consistent with this registry's practice of not fabricating a field for a pure instructional caption. - **Form 328/329 (Hilfsblatt A, the sibling non-agricultural self-employment worksheets)** — cross-referenced by `anderesGewerbeAlsNebenbetrieb` but not themselves modelled by this document; each is already separately published as `ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung` and `ch/zh/sta/hilfsblatt-a-kaufmaennische-buchfuehrung`. - **Any office-only field** (none observed on this form). ## Judgment calls 1. **`berichtsart` models an unprinted, structurally-implied discriminator field**, not a literal transcription of a printed checkbox. See its own scope decision above. 2. **`aktivenSummary`/`fremdkapitalSummary`/`abschreibungenUndAnlagekostenSummary`/ `bewirtschafteteFlaechenSummary` each collapse a cross-tabulated or filer-named table into one free-text field**, with each table's own bounded "Total" row modelled individually, consistent with every other collapsed repeating table in this registry. 3. **`differenzJahresanfang`/`differenzJahresende` read the Ziffer 3.3 "Differenz" row as carrying the same Jahresanfang/Jahresende column pair as the rows above it**, rather than a single value — a disclosed, not certain, interpretation absent a worked specimen. See scope decision above. 4. **Ziffer 3.7.1/3.7.2 are treated as pure reprints, not separately modelled fields**, since their own printed captions state the transfer explicitly. See scope decision above. 5. **The Ziffer 3.5.13/3.5.14 page-break carry-forward mark is not modelled** as it introduces no new information. See scope decision above. 6. **Ziffer 4.1 (Familienzulagen) is read as a pure navigational pointer with no input box of its own**, and is therefore not modelled as a field — disclosed rather than silently assumed either way. 7. **Booleans (`kaelbermast`, `viehhandel`, `pouletmast`, `pensionspferde`, `pferdezucht`) use GovSchema's `boolean` field type**, consistent with `ch/zh/sta/hilfsblatt-g`'s own treatment of the identical five checkboxes (reordered on this form's own print layout, but the same five options). 8. **`zone` is modelled as a required, single-select enum with a four-tier Bergzone option**, one tier more than `ch/zh/sta/hilfsblatt-g`'s own `produktionszone` field — a disclosed, genuine difference between the two sibling forms, not a copy-paste inconsistency. See "Two genuine structural differences" above. 9. **`jahr` is modelled as a required field**, matching every other CH-ZH companion schedule's own year-independent-hosting convention. 10. **Amounts are modelled as plain `number` fields** (or `integer` for discrete head counts), consistent with every other CH-ZH companion schedule. 11. **`jurisdiction.level` is `subnational` with `subdivision: "CH-ZH"`**, identical to the main return and its ten other companion schedules. 12. **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 the form and the dedicated Hilfsblatt B/G Wegleitung alike — 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. `tools/verify-sources.mjs` was run scoped to this document's own registry directory and confirms every cited URL is live and independently reachable: ``` $ node tools/verify-sources.mjs registry/ch/zh/sta/hilfsblatt-b verify-sources: checking 1 schema version directory... verify-sources: 1 directory, 4 URLs checked, 0 warning(s), 0 allowlisted, all clear. ``` ## Scope and jurisdiction notes - This is Switzerland's eleventh 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 a short slug, `hilfsblatt-b`, with no bookkeeping-method disambiguator in the slug itself — unlike the two Hilfsblatt A variants, which needed one because they are two separate PDF/form-number documents, this form's own two computation paths live inside one single document and are instead disambiguated within the schema via the `berichtsart` field. - No `edition` member is used, consistent with this registry's existing treatment of the other CH-ZH companion schedules. - This cycle closes the CH-ZH companion-schedule backlog entirely: all of Wertschriften-/Guthabenverzeichnis, Berufsauslagen, Versicherungsprämien, Aus-/Weiterbildungskosten, Liegenschaftenverzeichnis, Schuldenverzeichnis, Hilfsblatt A (both bookkeeping variants), Hilfsblatt G, and now Hilfsblatt B are published. A future cycle re-screening this vertical should look for newly introduced companion schedules on the same zh.ch listing rather than re-checking these ten (now eleven) already-published documents. ## 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-2 transfer target for both of this schedule's own path-specific net-income lines, re-checking whether the standalone Form 330 PDF is ever republished under a newer print-date stamp, re-confirming the disclosed `differenzJahresanfang`/`differenzJahresende` column-shape reading against a worked specimen if one ever surfaces, and separately flagging `ch/zh/sta/hilfsblatt-g`'s own `produktionszone` field for a future re-verification cycle to consider whether it should be extended with a fourth Bergzone tier to match this document's own `zone` field.