{ "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json", "govschemaVersion": "0.3.0", "id": "ch/zh/sta/hilfsblatt-b", "version": "1.0.0", "title": "Switzerland (Canton Zürich) Agricultural/Forestry Income Questionnaire (Hilfsblatt B Fragebogen für Land- und Forstwirtschaft)", "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 taxpayer with agricultural or forestry income who does not qualify for, or does not elect, the sibling simplified schedule, ch/zh/sta/hilfsblatt-g (Hilfsblatt G, Form 331), which is limited to smaller operations. This form itself forks into two mutually exclusive computation paths, selected by the filer's own bookkeeping method and modelled here via a single required 'berichtsart' discriminator field: 'Landwirte mit Buchhaltung' (farms with full double-entry bookkeeping, completing Ziffern 1 'Ermittlung des Einkommens nach Buchhaltung', a closing-statement-based income computation with statutory add-backs and deductions, and 2 'Nachführung der Abschreibungen auf Liegenschaften', an optional property depreciation-tracking table) or 'Landwirte mit Aufzeichnungen' (farms with simplified cash-register/bank-account records and summaries rather than a closing balance sheet, completing Ziffer 3 'Ermittlung des Einkommens aufgrund von Aufzeichnungen/Aufstellungen', comprising a business net-worth statement (3.1-3.3 Aktiven/Fremdkapital/Differenz), a cumulative-depreciation/acquisition-cost table (3.4), a cash-basis income computation (3.5), a cash-basis expense computation (3.6), and the resulting net income (3.7)). Both paths converge on two further sections completed regardless of bookkeeping method: Ziffer 4 'Besondere Leistungen des Bundes und der Kantone' (an itemized breakdown of federal/cantonal direct-payment subsidies) and Ziffer 5 'Angaben über den Betrieb' (operated land areas, land use by crop category, livestock counts, milk quota, special operating branches, production zone, real-estate transactions, and any secondary trade). It does NOT model: the Ziffer 3.1/3.2 business net-worth statement's own itemized asset/liability rows, an unbounded/multi-column cross-tabulation collapsed to two free-text summary fields per this registry's established treatment (see e.g. ch/zh/sta/hilfsblatt-g); the Ziffer 3.4 depreciation/acquisition-cost table's own four named-category rows, similarly collapsed to one free-text summary field, with its own bounded 'Total' row modelled individually; the Ziffer 5.1 land-use table's own itemized, filer-named municipality/canton/country rows, collapsed to one free-text summary field, while its bounded 'Total' row is modelled individually; or Form 328/329 (Hilfsblatt A, the sibling non-agricultural self-employment worksheets, ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung and ch/zh/sta/hilfsblatt-a-kaufmaennische-buchfuehrung), which this form's own Ziffer 5.6 cross-references but does not itself model. 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/330_hib_zh_2020_def.pdf", "retrievedAt": "2026-07-09", "documentRef": "StA Form 330 (2020) 12.20 — Hilfsblatt B Fragebogen für Land- und Forstwirtschaft, Kanton Zürich (4-page schedule: Seite 1 header + Ziffer 2 Nachführung der Abschreibungen auf Liegenschaften + Ziffer 1 Ermittlung des Einkommens nach Buchhaltung; Seite 2 Ziffer 3.1-3.4 (Aktiven/Fremdkapital/Differenz/Abschreibungen-Anlagekosten) and the start of Ziffer 3.5 (3.5.1-3.5.13); Seite 3 the remainder of Ziffer 3.5 (3.5.14-3.5.27), Ziffer 3.6 Ermittlung der Betriebsaufwendungen, and Ziffer 3.7 Reineinkommen; Seite 4 Ziffer 4 Besondere Leistungen des Bundes und der Kantone, Ziffer 5 Angaben über den Betrieb, and the signature block), read together with the main return it is a companion to, ch/zh/sta/steuererklaerung-natuerliche-personen, whose own Ziffer 2 (Seite 2) both of this document's own path-specific net-income lines (Ziffer 1.6 and Ziffer 3.7.3) transfer to, and with the Kantonales Steueramt Zürich's own dedicated 'Wegleitung zum Hilfsblatt B'/'Wegleitung zum Hilfsblatt G' (StA Form 332 (2025) 12.25) at https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2025/est-wegleitungen/332%20Wegleitung%20HiB%20HiG%20ZH%202025%20bf%20DEF.pdf, which confirms this document's eligibility framing (Hilfsblatt B as the default, larger questionnaire, with Hilfsblatt G available only to smaller operations) and its flat-rate/valuation rate citations (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-1924: GovSchema Standard Research cycle. Picks up the sole remaining CH-ZH companion-schedule backlog candidate the GOV-1917 cycle (Hilfsblatt G, Form 331) left open by name — Hilfsblatt B (Form 330), the larger, non-simplified agricultural/forestry questionnaire serving farms that exceed Hilfsblatt G's own eligibility thresholds. The form (330_hib_zh_2020_def.pdf, 97,364 bytes, 4 pages, %PDF-1.5, no /Encrypt) was fetched directly from the same 'Formulare für Selbständigerwerbende' zh.ch listing every prior CH-ZH cycle has used. A byte-level scan for '/AcroForm' and '/Widget' (zero matches for both) confirms this is a flat, non-AcroForm print/reference PDF, the same shape as all ten of its CH-ZH sibling schedules. The listing page's own on-page label for this form ('Hilfsblatt B Fragebogen für Land- und Forstwirtschaft', 4 Seiten, 93 KB) carries no 'bis ' cutoff qualifier, confirming — via the same label-vs-filename technique prior cycles have used — that this is zh.ch's own current, unsuperseded edition despite its 2020-dated filename. This cycle also corrects a stale size figure inherited from the GOV-1917 cycle's own VERIFICATION.md, which described this sibling form (without directly re-fetching it at the time) as '110 KB' — the true, independently re-fetched size is 93 KB (97,364 bytes); 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). Unlike the Form 328/329 pair (Hilfsblatt A, GOV-1903/GOV-1910), which turned out to be two genuinely separate PDF documents each modelled in its own cycle, this cycle confirms Hilfsblatt B is a single 4-page PDF whose own printed routing instruction ('Landwirte mit Buchhaltung: Ziffern 1, 2, 4 und 5. Landwirte mit Aufzeichnungen: Ziffern 3, 4 und 5.') forks into two internal computation paths within that one document, not two separate artifacts — confirmed by direct re-extraction of the whole PDF's own text content via pdfjs-dist, which shows both Ziffer 1/2 (the Buchhaltung path) and Ziffer 3 (the Aufzeichnungen path) printed within the same four physical pages, converging on shared Ziffer 4/5 sections. This document therefore models both paths in a single schema, using a required 'berichtsart' discriminator field and requiredWhen conditions to gate each path's own computed subtotal/total fields, per the issue brief's own case-(a) branching guidance. This closes Switzerland's CH-ZH companion-schedule backlog entirely — no further Hilfsblatt A/B/G variant remains unscreened. Switzerland remains at 2 of its 6 verticals (DMV, Taxes) — a companion schedule, not a new vertical. See VERIFICATION.md for the full field-by-field source mapping, every disclosed scope decision, the two genuine structural differences found against the sibling Hilfsblatt G form (an extra 'Zwischenkulturen' land-use line, and a four-tier rather than three-tier Bergzone selector), 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": "jahr", "label": "Jahr", "type": "integer", "required": true, "description": "The tax year this worksheet is filed for, entered by the filer since this form is hosted at a year-independent URL and carries no tax year printed on its own cover, the same convention as this form's sibling schedules.", "sourceRef": "Seite 1, header", "validation": { "minimum": 2000, "maximum": 2100 } }, { "name": "ahvn13RemainingDigits", "label": "AHVN13 (13-stellig)", "type": "string", "required": true, "classification": "sensitive-pii", "description": "The remaining 10 digits of the taxpayer's 13-digit Swiss social security number (AHVN13); the first three digits, 756 (Switzerland's fixed country prefix), are pre-printed in the form's own boxes.", "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": "berichtsart", "label": "Ermittlungsart (Buchhaltung oder Aufzeichnungen)", "type": "string", "required": true, "description": "The bookkeeping method the filer uses, which determines which of this form's two mutually exclusive computation paths is completed, per the form's own printed routing instruction: 'Landwirte mit Buchhaltung: Ziffern 1, 2, 4 und 5' (full double-entry farm bookkeeping with a closing balance sheet/income statement) or 'Landwirte mit Aufzeichnungen: Ziffern 3, 4 und 5' (simplified cash-register/bank-statement-based records and summaries, without a closing balance sheet). The paper form prints no explicit checkbox for this choice — it is structurally implied by which of the two Ziffer-numbered sections the filer actually completes. This document models that implicit branch as an explicit required selector field, since GovSchema's flat field model needs an explicit discriminator field for the requiredWhen conditions gating each path's own fields; see VERIFICATION.md for this disclosed judgment call.", "sourceRef": "Seite 1, header", "validation": { "enum": [ "mitBuchhaltung", "mitAufzeichnungen" ] } }, { "name": "abschlussdatum", "label": "Abschlussdatum", "type": "date", "description": "The closing date of the attached financial statements (Beilagen: unterzeichnete Bilanz, Erfolgsrechnung, Privat- und Kapitalkonto oder entsprechende Auszüge darüber).", "sourceRef": "Seite 1, Ziffer 1", "requiredWhen": { "field": "berichtsart", "equals": "mitBuchhaltung" } }, { "name": "reingewinnBzwVerlust", "label": "1.1 Reingewinn bzw. Verlust (–) gemäss Saldo der Erfolgsrechnung", "type": "number", "classification": "financial", "description": "Net profit, or net loss (entered as a negative figure), per the balance of the attached income statement (Erfolgsrechnung).", "sourceRef": "Seite 1, Ziffer 1.1" }, { "name": "aufrechnungGehaltPrivatbezuegeZinsgutschriften", "label": "1.2.1 Aufrechnungen — Gehalt, Privatbezüge und Zinsgutschriften an den Betriebsinhaber", "type": "number", "classification": "financial", "description": "Add-back for salary, private drawings, and interest credits booked to the farm operator, to the extent not already excluded under tax rules.", "sourceRef": "Seite 1, Ziffer 1.2.1" }, { "name": "aufrechnungSteuern", "label": "1.2.2 Aufrechnungen — Steuern (Staats-, Gemeinde-, Kirchensteuern, Direkte Bundessteuer, Grundstückgewinnsteuer)", "type": "number", "classification": "financial", "description": "Add-back for cantonal, municipal, and church taxes, direct federal tax, and real-estate capital gains tax booked as a business expense.", "sourceRef": "Seite 1, Ziffer 1.2.2" }, { "name": "aufrechnungNichtBegruendeteAbschreibungenRueckstellungen", "label": "1.2.3 Aufrechnungen — Geschäftsmässig nicht begründete Abschreibungen und Rückstellungen", "type": "number", "classification": "financial", "description": "Add-back for depreciation and provisions booked without a sound business justification.", "sourceRef": "Seite 1, Ziffer 1.2.3" }, { "name": "aufrechnungArbeitnehmeranteilBeruflicheVorsorge", "label": "1.2.4 Aufrechnungen — Arbeitnehmeranteil der Beiträge für den Betriebsinhaber an Einrichtungen der berufl. Vorsorge", "type": "number", "classification": "financial", "description": "Add-back for the employee-side share of occupational-pension (2nd pillar) contributions booked for the farm operator.", "sourceRef": "Seite 1, Ziffer 1.2.4" }, { "name": "aufrechnungSaeule3aUndPrivateVersicherungen", "label": "1.2.5 Aufrechnungen — Beiträge Säule 3a und Prämien für private Versicherungen des Betriebsinhabers", "type": "number", "classification": "financial", "description": "Add-back for tied private-pension (Säule 3a) contributions and private insurance premiums for the farm operator booked as a business expense.", "sourceRef": "Seite 1, Ziffer 1.2.5" }, { "name": "aufrechnungPrivatanteile", "label": "1.2.6 Aufrechnungen — Privatanteile (Autobenützung, Telefon, Strom und Heizung usw.)", "type": "number", "classification": "financial", "description": "Add-back for the private-use share of vehicle use, telephone, electricity, and heating, aggregated into one line here (contrast the Ziffer-3.5.16-19 path, which itemizes the equivalent private-use shares by category for filers reporting mit Aufzeichnungen).", "sourceRef": "Seite 1, Ziffer 1.2.6" }, { "name": "aufrechnungBuchgewinneHoeherbewertung", "label": "1.2.7 Aufrechnungen — Buchgewinne aus der Höherbewertung von Aktiven", "type": "number", "classification": "financial", "description": "Add-back for book gains from the upward revaluation of assets.", "sourceRef": "Seite 1, Ziffer 1.2.7" }, { "name": "aufrechnungNaturalbezuege", "label": "1.2.8 Aufrechnungen — Naturalbezüge", "type": "number", "classification": "financial", "description": "Add-back for the imputed value of goods withdrawn from the farm's own production for the household's/staff's own consumption, as a single aggregate line (contrast the Ziffer-3.5.8-11 path, which breaks the equivalent Naturalbezüge add-back down by age bracket — Erwachsene/Kinder — for filers reporting mit Aufzeichnungen).", "sourceRef": "Seite 1, Ziffer 1.2.8" }, { "name": "aufrechnungMietwertBetriebsleiterwohnung", "label": "1.2.9 Aufrechnungen — Mietwert der Betriebsleiterwohnung", "type": "number", "classification": "financial", "description": "Add-back for the imputed rental value of the farm operator's own dwelling on the business premises.", "sourceRef": "Seite 1, Ziffer 1.2.9" }, { "name": "aufrechnungAndereGeschaeftsertraege", "label": "1.2.10 Aufrechnungen — Andere, der Erfolgsrechnung nicht gutgeschriebene Geschäftserträge", "type": "number", "classification": "financial", "description": "Add-back for other business income not credited in the income statement.", "sourceRef": "Seite 1, Ziffer 1.2.10" }, { "name": "aufrechnungAndereNichtZulaessigeBelastungen", "label": "1.2.11 Aufrechnungen — Andere, steuerlich nicht zulässige Belastungen", "type": "number", "classification": "financial", "description": "Add-back for other charges booked that are not tax-deductible.", "sourceRef": "Seite 1, Ziffer 1.2.11" }, { "name": "totalZifferEinsEinsUndEinsZwei", "label": "1.3 Total der Ziffern 1.1 und 1.2", "type": "number", "classification": "financial", "description": "Subtotal: reingewinnBzwVerlust plus every Ziffer 1.2 add-back (aufrechnungGehaltPrivatbezuegeZinsgutschriften through aufrechnungAndereNichtZulaessigeBelastungen).", "sourceRef": "Seite 1, Ziffer 1.3", "requiredWhen": { "field": "berichtsart", "equals": "mitBuchhaltung" } }, { "name": "abzugBeitraegeAhvIvEo", "label": "1.4.1 Abzüge — Beiträge an AHV/IV/EO", "type": "number", "classification": "financial", "description": "Deduction for the farm operator's own AHV/IV/EO compensation-fund contributions.", "sourceRef": "Seite 1, Ziffer 1.4.1" }, { "name": "abzugArbeitgeberanteilBeruflicheVorsorge", "label": "1.4.2 Abzüge — Arbeitgeberanteil an Einrichtungen der beruflichen Vorsorge", "type": "number", "classification": "financial", "description": "Deduction for the employer-side share of occupational-pension (2nd pillar) contributions.", "sourceRef": "Seite 1, Ziffer 1.4.2" }, { "name": "abzugNettoertraegeGeschaeftswertschriften", "label": "1.4.3 Abzüge — Nettoerträge aus Geschäftswertschriften und -guthaben", "type": "number", "classification": "financial", "description": "Deduction for net income from business securities and holdings, since that income is instead declared on the sibling registry document ch/zh/sta/wertschriften-und-guthabenverzeichnis and marked there with a 'G' (Geschäftsvermögen) flag, per this line's own printed instruction ('im Wertschriftenverzeichnis mit «G» kennzeichnen').", "sourceRef": "Seite 1, Ziffer 1.4.3" }, { "name": "abzugAndere", "label": "1.4.4 Abzüge — Andere", "type": "number", "classification": "financial", "description": "Any other deduction not separately itemized above.", "sourceRef": "Seite 1, Ziffer 1.4.4" }, { "name": "totalAbzuege", "label": "1.5 Total der Abzüge", "type": "number", "classification": "financial", "description": "Subtotal: abzugBeitraegeAhvIvEo plus abzugArbeitgeberanteilBeruflicheVorsorge plus abzugNettoertraegeGeschaeftswertschriften plus abzugAndere.", "sourceRef": "Seite 1, Ziffer 1.5", "requiredWhen": { "field": "berichtsart", "equals": "mitBuchhaltung" } }, { "name": "einkommenNachBuchhaltung", "label": "1.6 Einkommen (Ziffer 1.3 abzüglich 1.5; Übertrag in Ziffer 2 der Steuererklärung)", "type": "number", "classification": "financial", "description": "Net farm/forestry income under the Buchhaltung (bookkeeping) path: totalZifferEinsEinsUndEinsZwei minus totalAbzuege. Transfers to the main return's own Ziffer 2 (self-employment income, ch/zh/sta/steuererklaerung-natuerliche-personen), per this line's own printed transfer caption.", "sourceRef": "Seite 1, Ziffer 1.6", "requiredWhen": { "field": "berichtsart", "equals": "mitBuchhaltung" } }, { "name": "liegenschaftenAbschreibungenSummary", "label": "2. Nachführung der Abschreibungen (inkl. Subventionen) auf Liegenschaften", "type": "string", "classification": "financial", "description": "Free-text summary of the property depreciation-tracking table: for each property (Bezeichnung der Liegenschaft), the cumulative depreciation through the prior year-end (2.1 Total Abschreibungen bis Ende Vorjahr), the current tax year's booked depreciation (2.2 Abschreibungen Steuerjahr), and the resulting cumulative depreciation through the current year-end (2.3 Total Abschreibungen bis Jahresende, equal to 2.1 plus 2.2). Collapsed to one free-text field per this registry's established treatment of unbounded, filer-named repeating rows (see e.g. ch/zh/sta/hilfsblatt-g's own maschinenPflanzungenDepreciationSummary). Per the form's own instruction, this section is only completed 'wenn in der Buchhaltung die Anlagekosten oder die nachgeführten Abschreibungen nicht ersichtlich sind' (when the bookkeeping itself does not already show acquisition cost or cumulative depreciation) — it is therefore optional even for a filer on the Buchhaltung path, not modelled with requiredWhen.", "sourceRef": "Seite 1, Ziffer 2" }, { "name": "persoenlicheBeitraegeBetriebsinhaber", "label": "Zusatzangaben für AHV/IV/EO Beitragsmeldung — Persönliche, verbuchte Beiträge des Betriebsinhabers/der Betriebsinhaberin", "type": "number", "classification": "financial", "description": "Supplementary disclosure, for AHV/IV/EO contribution-assessment purposes, of the farm operator's own personal contributions as booked. This caption and box are printed twice on the form, once at the foot of each computation path's own section (Ziffer 2.4 for a filer on the Buchhaltung path, and directly beneath Ziffer 3.7.3 for a filer on the Aufzeichnungen path) — modelled here as one shared field applicable regardless of berichtsart, rather than duplicated per path, since it is the identical disclosure request in both places.", "sourceRef": "Seite 1, Ziffer 2.4 (Buchhaltung path) / Seite 3, Ziffer 3.7 area (Aufzeichnungen path)" }, { "name": "aktivenSummary", "label": "3.1 Aktiven (Aufstellung des Betriebsvermögens)", "type": "string", "classification": "financial", "description": "Free-text summary of the itemized asset rows of the business net-worth statement (Aufstellung des Betriebsvermögens): Kasse, Post/Bank, Tiere, Vorräte, Maschinen/Fahrzeuge/Geräte, Obst/Beeren/Reben, Liegenschaft (Landgut gesamthaft), Gebäude/mechanische Einrichtungen, Pflanzen/Meliorationen, and Boden — each with opening book value (Buchwert Jahresanfang), additions (Zugänge, +), disposals (Abgänge, –), depreciation/value adjustment (Abschreibung/Wertberichtigung), and closing book value (Buchwert Jahresende). Collapsed to one free-text field 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); the table's own bounded 'Total 1' row is instead modelled individually as totalAktivenJahresanfang and totalAktivenJahresende.", "sourceRef": "Seite 2, Ziffer 3.1" }, { "name": "totalAktivenJahresanfang", "label": "3.1.12 Total 1 — Buchwert Jahresanfang", "type": "number", "classification": "financial", "description": "Total business assets at the start of the tax year, the opening-book-value column of aktivenSummary's own bounded 'Total 1' row.", "sourceRef": "Seite 2, Ziffer 3.1.12", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "totalAktivenJahresende", "label": "3.1.12 Total 1 — Buchwert Jahresende", "type": "number", "classification": "financial", "description": "Total business assets at the end of the tax year, the closing-book-value column of aktivenSummary's own bounded 'Total 1' row.", "sourceRef": "Seite 2, Ziffer 3.1.12", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "fremdkapitalSummary", "label": "3.2 Fremdkapital", "type": "string", "classification": "financial", "description": "Free-text summary of the itemized liability rows of the same business net-worth statement: Bankschulden, Andere Darlehen, and Investitionskredite, each with opening balance, additions, and disposals/repayments. Collapsed to one free-text field for the same reason as aktivenSummary; the table's own bounded 'Total 2' row is instead modelled individually as totalFremdkapitalJahresanfang and totalFremdkapitalJahresende.", "sourceRef": "Seite 2, Ziffer 3.2" }, { "name": "totalFremdkapitalJahresanfang", "label": "3.2.5 Total 2 — Stand Jahresanfang", "type": "number", "classification": "financial", "description": "Total business liabilities at the start of the tax year, the opening-balance column of fremdkapitalSummary's own bounded 'Total 2' row.", "sourceRef": "Seite 2, Ziffer 3.2.5", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "totalFremdkapitalJahresende", "label": "3.2.5 Total 2 — Stand Jahresende", "type": "number", "classification": "financial", "description": "Total business liabilities at the end of the tax year, the closing-balance column of fremdkapitalSummary's own bounded 'Total 2' row.", "sourceRef": "Seite 2, Ziffer 3.2.5", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "differenzJahresanfang", "label": "3.3 Differenz (Total 1 – Total 2) — Jahresanfang", "type": "number", "classification": "financial", "description": "Business net worth (Eigenkapital) at the start of the tax year: totalAktivenJahresanfang minus totalFremdkapitalJahresanfang. The form's own single 'Differenz' row carries the same Jahresanfang/Jahresende column pair as the Aktiven/Fremdkapital rows above it; this cycle reads the row as reporting both points in time rather than a single value, a disclosed judgment call absent a worked specimen (see VERIFICATION.md).", "sourceRef": "Seite 2, Ziffer 3.3", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "differenzJahresende", "label": "3.3 Differenz (Total 1 – Total 2) — Jahresende", "type": "number", "classification": "financial", "description": "Business net worth (Eigenkapital) at the end of the tax year: totalAktivenJahresende minus totalFremdkapitalJahresende. See differenzJahresanfang for the disclosed reading of this row's own column structure.", "sourceRef": "Seite 2, Ziffer 3.3", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "abschreibungenUndAnlagekostenSummary", "label": "3.4 Ermittlung der gesamten vorgenommenen Abschreibungen und der Anlagekosten", "type": "string", "classification": "financial", "description": "Free-text summary of the itemized rows of the cumulative-depreciation/acquisition-cost table: Liegenschaft (Landgut gesamthaft), Gebäude/mechanische Einrichtungen, Pflanzen/Meliorationen, and Boden (Wertberichtigung) — each with cumulative depreciation through the start of the year (A, bis Jahresanfang), the current tax year's depreciation (B, Steuerjahr), cumulative depreciation through year-end (C = A + B, bis Jahresende), closing book value (D, Buchwert am Jahresende), and closing acquisition cost (E = C + D, Anlagekosten am Jahresende). Collapsed to one free-text field for the same reason as aktivenSummary; the table's own bounded 'Total' row (3.4.5) is instead modelled individually.", "sourceRef": "Seite 2, Ziffer 3.4" }, { "name": "totalAbschreibungenBisJahresanfang", "label": "3.4.5 Total — Abschreibungen bis Jahresanfang (A)", "type": "number", "classification": "financial", "description": "Total cumulative depreciation across all four categories, through the start of the tax year (column A of abschreibungenUndAnlagekostenSummary's own bounded 'Total' row).", "sourceRef": "Seite 2, Ziffer 3.4.5", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "totalAbschreibungenSteuerjahr", "label": "3.4.5 Total — Abschreibungen Steuerjahr (B)", "type": "number", "classification": "financial", "description": "Total depreciation booked during the current tax year across all four categories (column B).", "sourceRef": "Seite 2, Ziffer 3.4.5", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "totalAbschreibungenBisJahresende", "label": "3.4.5 Total — Abschreibungen bis Jahresende (C = A + B)", "type": "number", "classification": "financial", "description": "Total cumulative depreciation through the end of the tax year: totalAbschreibungenBisJahresanfang plus totalAbschreibungenSteuerjahr (column C, per the column's own printed formula).", "sourceRef": "Seite 2, Ziffer 3.4.5", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "totalBuchwertJahresendeAnlagekosten", "label": "3.4.5 Total — Buchwert am Jahresende (D)", "type": "number", "classification": "financial", "description": "Total closing book value across all four categories at the end of the tax year (column D).", "sourceRef": "Seite 2, Ziffer 3.4.5", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "totalAnlagekostenJahresende", "label": "3.4.5 Total — Anlagekosten am Jahresende (E = C + D)", "type": "number", "classification": "financial", "description": "Total closing acquisition cost across all four categories at the end of the tax year: totalAbschreibungenBisJahresende plus totalBuchwertJahresendeAnlagekosten (column E, per the column's own printed formula).", "sourceRef": "Seite 2, Ziffer 3.4.5", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "einnahmenKasse", "label": "3.5.1 Kasse (total Einnahmen)", "type": "number", "classification": "financial", "description": "Total cash-register receipts for the year.", "sourceRef": "Seite 2, Ziffer 3.5.1" }, { "name": "einnahmenPostBank", "label": "3.5.2 Post, Bank (total Einnahmen)", "type": "number", "classification": "financial", "description": "Total postal/bank account receipts for the year.", "sourceRef": "Seite 2, Ziffer 3.5.2" }, { "name": "abzueglichPrivateinlagen", "label": "3.5.3 abzüglich Privateinlagen", "type": "number", "classification": "financial", "description": "Private capital contributions into the business, included in the receipts above but deducted here since they are not business income.", "sourceRef": "Seite 2, Ziffer 3.5.3" }, { "name": "abzueglichSchuldenerhoehungen", "label": "3.5.4 abzüglich Schuldenerhöhungen", "type": "number", "classification": "financial", "description": "Increases in business debt (new borrowing), included in the receipts above but deducted here since they are not business income.", "sourceRef": "Seite 2, Ziffer 3.5.4" }, { "name": "abzueglichBezuegeBetrieblicheGeldkonti", "label": "3.5.5 abzüglich Bezüge von betrieblichen Geldkonti", "type": "number", "classification": "financial", "description": "Withdrawals from other business cash accounts (inter-account transfers), included in the receipts above but deducted here since they are not new business income.", "sourceRef": "Seite 2, Ziffer 3.5.5" }, { "name": "abzueglichLiegenschaftenverkaeufe", "label": "3.5.6 abzüglich Liegenschaftenverkäufe (–)", "type": "number", "classification": "financial", "description": "Proceeds from real-estate sales, included in the receipts above but deducted here since real-estate sale proceeds are not ordinary business income (see also Ziffer 5.5's own Liegenschaftenkäufe-und-verkäufe disclosure).", "sourceRef": "Seite 2, Ziffer 3.5.6" }, { "name": "betriebseinnahmen", "label": "3.5.7 Betriebseinnahmen", "type": "number", "classification": "financial", "description": "Actual business receipts on a cash basis: einnahmenKasse plus einnahmenPostBank, minus abzueglichPrivateinlagen, abzueglichSchuldenerhoehungen, abzueglichBezuegeBetrieblicheGeldkonti, and abzueglichLiegenschaftenverkaeufe.", "sourceRef": "Seite 2, Ziffer 3.5.7", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "naturalbezuegeErwachseneAufzeichnungen", "label": "3.5.8 Naturalbezüge — Erwachsene (zu CHF 960.– oder CHF ...)", "type": "number", "classification": "financial", "description": "Imputed value of goods withdrawn from the farm's own production for adult household/staff members' own consumption, at the standard rate of CHF 960 per adult per year (or a lower rate the filer may substitute, per the same Merkblatt NL 1/2007 rate table cited in ch/zh/sta/hilfsblatt-g's own naturalbezuegeErwachsene field).", "sourceRef": "Seite 2, Ziffer 3.5.8" }, { "name": "naturalbezuegeKinderBis6JahreAufzeichnungen", "label": "3.5.9 Naturalbezüge — Kinder (–6 Jahre, zu CHF 240.– oder CHF ...)", "type": "number", "classification": "financial", "description": "Same as naturalbezuegeErwachseneAufzeichnungen, for children up to age 6, at the standard rate of CHF 240 per child per year.", "sourceRef": "Seite 2, Ziffer 3.5.9" }, { "name": "naturalbezuegeKinder6Bis13JahreAufzeichnungen", "label": "3.5.10 Naturalbezüge — Kinder (6–13 Jahre, zu CHF 480.– oder CHF ...)", "type": "number", "classification": "financial", "description": "Same as naturalbezuegeErwachseneAufzeichnungen, for children aged 6 to 13, at the standard rate of CHF 480 per child per year.", "sourceRef": "Seite 2, Ziffer 3.5.10" }, { "name": "naturalbezuegeKinder13Bis18JahreAufzeichnungen", "label": "3.5.11 Naturalbezüge — Kinder (13–18 Jahre, zu CHF 720.– oder CHF ...)", "type": "number", "classification": "financial", "description": "Same as naturalbezuegeErwachseneAufzeichnungen, for children aged 13 to 18, at the standard rate of CHF 720 per child per year.", "sourceRef": "Seite 2, Ziffer 3.5.11" }, { "name": "kaesereibezuegeAufzeichnungen", "label": "3.5.12 Käsereibezüge (wenn Milchgeld netto verbucht)", "type": "number", "classification": "financial", "description": "Imputed value of dairy/cheese-making withdrawals, completed only when milk proceeds are booked net.", "sourceRef": "Seite 2, Ziffer 3.5.12" }, { "name": "mietwertBetriebsleiterwohnungAufzeichnungen", "label": "3.5.15 Mietwert der Betriebsleiterwohnung", "type": "number", "classification": "financial", "description": "Imputed rental value of the farm operator's own dwelling on the business premises (printed on page 3, immediately after the page-break carry-forward mark at Ziffer 3.5.13/3.5.14, which this document does not model separately since it introduces no new information beyond continuing the running Zwischentotal onto the next page).", "sourceRef": "Seite 3, Ziffer 3.5.15" }, { "name": "privatanteilAutoAufzeichnungen", "label": "3.5.16 Privatanteile in Betriebsausgaben — Auto", "type": "number", "classification": "financial", "description": "Private-use share of vehicle costs added back as income.", "sourceRef": "Seite 3, Ziffer 3.5.16" }, { "name": "privatanteilVersicherungenAufzeichnungen", "label": "3.5.17 Privatanteile in Betriebsausgaben — Versicherungen", "type": "number", "classification": "financial", "description": "Private-use share of insurance premiums added back as income.", "sourceRef": "Seite 3, Ziffer 3.5.17" }, { "name": "privatanteilHeizungStromTelefonTvAufzeichnungen", "label": "3.5.18 Privatanteile in Betriebsausgaben — Heizung, Strom, Telefon, TV", "type": "number", "classification": "financial", "description": "Private-use share of heating, electricity, telephone, and television costs added back as income.", "sourceRef": "Seite 3, Ziffer 3.5.18" }, { "name": "privatanteilAndereAufzeichnungen", "label": "3.5.19 Privatanteile in Betriebsausgaben — Andere (z.B. Löhne von Hausangestellten)", "type": "number", "classification": "financial", "description": "Private-use share of any other business expense added back as income, e.g. domestic-staff wages, per the form's own example.", "sourceRef": "Seite 3, Ziffer 3.5.19" }, { "name": "andereGeschaeftsertraegeAufzeichnungen", "label": "3.5.20 Andere Geschäftserträge (gemäss separater Aufstellung)", "type": "number", "classification": "financial", "description": "Other business income not captured in the lines above, per a separate itemized statement.", "sourceRef": "Seite 3, Ziffer 3.5.20" }, { "name": "zwischentotalNachPrivatanteilen", "label": "3.5.21 Zwischentotal", "type": "number", "classification": "financial", "description": "Running subtotal of Betriebseinkünfte after the private-use add-backs: betriebseinnahmen plus naturalbezuegeErwachseneAufzeichnungen, naturalbezuegeKinderBis6JahreAufzeichnungen, naturalbezuegeKinder6Bis13JahreAufzeichnungen, naturalbezuegeKinder13Bis18JahreAufzeichnungen, kaesereibezuegeAufzeichnungen, mietwertBetriebsleiterwohnungAufzeichnungen, privatanteilAutoAufzeichnungen, privatanteilVersicherungenAufzeichnungen, privatanteilHeizungStromTelefonTvAufzeichnungen, privatanteilAndereAufzeichnungen, and andereGeschaeftsertraegeAufzeichnungen.", "sourceRef": "Seite 3, Ziffer 3.5.21", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "bestandJahresendeTiereAufzeichnungen", "label": "3.5.22 Tiere — Bestand Jahresende", "type": "number", "classification": "financial", "description": "Closing (year-end) inventory value of livestock.", "sourceRef": "Seite 3, Ziffer 3.5.22" }, { "name": "bestandJahresendeVorraeteAufzeichnungen", "label": "3.5.23 Vorräte — Bestand Jahresende (+)", "type": "number", "classification": "financial", "description": "Closing (year-end) inventory value of stored produce/supplies.", "sourceRef": "Seite 3, Ziffer 3.5.23" }, { "name": "zwischentotalInklBestandJahresendeAufzeichnungen", "label": "3.5.24 Zwischentotal", "type": "number", "classification": "financial", "description": "Running subtotal: zwischentotalNachPrivatanteilen plus bestandJahresendeTiereAufzeichnungen plus bestandJahresendeVorraeteAufzeichnungen — closing stock/inventory values are added, per this form's own farm-accounting convention of taxing the year's stock-value increase as income (the same convention documented in ch/zh/sta/hilfsblatt-g).", "sourceRef": "Seite 3, Ziffer 3.5.24", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "bestandJahresbeginnTiereAufzeichnungen", "label": "3.5.25 Tiere — Bestand Jahresbeginn", "type": "number", "classification": "financial", "description": "Opening (start-of-year) inventory value of livestock, subtracted from the running Betriebseinkünfte subtotal since it was already accounted for as the prior year's closing stock.", "sourceRef": "Seite 3, Ziffer 3.5.25" }, { "name": "bestandJahresbeginnVorraeteAufzeichnungen", "label": "3.5.26 Vorräte — Bestand Jahresbeginn (–)", "type": "number", "classification": "financial", "description": "Opening (start-of-year) inventory value of stored produce/supplies, subtracted from the running Betriebseinkünfte subtotal for the same reason as bestandJahresbeginnTiereAufzeichnungen.", "sourceRef": "Seite 3, Ziffer 3.5.26" }, { "name": "totalBetriebseinkuenfteAufzeichnungen", "label": "3.5.27 Total Betriebseinkünfte", "type": "number", "classification": "financial", "description": "Total business income under the Aufzeichnungen (records) path: zwischentotalInklBestandJahresendeAufzeichnungen minus bestandJahresbeginnTiereAufzeichnungen minus bestandJahresbeginnVorraeteAufzeichnungen. Reprinted, not re-entered, at Ziffer 3.7.1 ('Übertrag aus Ziffer 3.5.27') to feed einkommenNachAufzeichnungen.", "sourceRef": "Seite 3, Ziffer 3.5.27", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "ausgabenKasse", "label": "3.6.1 Kasse (total Ausgaben)", "type": "number", "classification": "financial", "description": "Total cash-register disbursements for the year.", "sourceRef": "Seite 3, Ziffer 3.6.1" }, { "name": "ausgabenPostBank", "label": "3.6.2 Post, Bank (total Ausgaben)", "type": "number", "classification": "financial", "description": "Total postal/bank account disbursements for the year.", "sourceRef": "Seite 3, Ziffer 3.6.2" }, { "name": "abzueglichPrivatentnahmen", "label": "3.6.3 abzüglich Privatentnahmen (-bezüge)", "type": "number", "classification": "financial", "description": "Private withdrawals from the business, included in the disbursements above but deducted here since they are not business expense.", "sourceRef": "Seite 3, Ziffer 3.6.3" }, { "name": "abzueglichSchuldenrueckzahlungen", "label": "3.6.4 abzüglich Schuldenrückzahlungen", "type": "number", "classification": "financial", "description": "Repayments of business debt principal, included in the disbursements above but deducted here since debt repayment is not a deductible expense.", "sourceRef": "Seite 3, Ziffer 3.6.4" }, { "name": "abzueglichInvestitionenMaschinen", "label": "3.6.5 abzüglich Investitionen in Maschinen", "type": "number", "classification": "financial", "description": "Capital expenditure on machinery, included in the disbursements above but deducted here since it is capitalized rather than expensed.", "sourceRef": "Seite 3, Ziffer 3.6.5" }, { "name": "abzueglichInvestitionenObstBeerenReben", "label": "3.6.6 abzüglich Investitionen in Obst / Beeren / Reben", "type": "number", "classification": "financial", "description": "Capital expenditure on fruit, berry, and vine plantings, deducted for the same reason as abzueglichInvestitionenMaschinen.", "sourceRef": "Seite 3, Ziffer 3.6.6" }, { "name": "abzueglichInvestitionenGebaeude", "label": "3.6.7 abzüglich Investitionen in Gebäude (mechanische Einrichtungen)", "type": "number", "classification": "financial", "description": "Capital expenditure on buildings and mechanical fixtures, deducted for the same reason as abzueglichInvestitionenMaschinen.", "sourceRef": "Seite 3, Ziffer 3.6.7" }, { "name": "abzueglichInvestitionenPflanzenMeliorationen", "label": "3.6.8 abzüglich Investitionen in Pflanzen und Meliorationen", "type": "number", "classification": "financial", "description": "Capital expenditure on plantings and land-improvement works (Meliorationen), deducted for the same reason as abzueglichInvestitionenMaschinen.", "sourceRef": "Seite 3, Ziffer 3.6.8" }, { "name": "abzueglichInvestitionenBoden", "label": "3.6.9 abzüglich Investitionen in Boden", "type": "number", "classification": "financial", "description": "Capital expenditure on land, deducted for the same reason as abzueglichInvestitionenMaschinen.", "sourceRef": "Seite 3, Ziffer 3.6.9" }, { "name": "abzueglichEinlagenBetrieblicheGeldkonti", "label": "3.6.10 abzüglich Einlagen in betriebliche Geldkonti (–)", "type": "number", "classification": "financial", "description": "Deposits into other business cash accounts (inter-account transfers), deducted since they are not new business expense.", "sourceRef": "Seite 3, Ziffer 3.6.10" }, { "name": "betriebsausgaben", "label": "3.6.11 Betriebsausgaben", "type": "number", "classification": "financial", "description": "Actual business disbursements on a cash basis: ausgabenKasse plus ausgabenPostBank, minus abzueglichPrivatentnahmen, abzueglichSchuldenrueckzahlungen, abzueglichInvestitionenMaschinen, abzueglichInvestitionenObstBeerenReben, abzueglichInvestitionenGebaeude, abzueglichInvestitionenPflanzenMeliorationen, abzueglichInvestitionenBoden, and abzueglichEinlagenBetrieblicheGeldkonti.", "sourceRef": "Seite 3, Ziffer 3.6.11", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "verpflegungBetriebsangestellteAufzeichnungen", "label": "3.6.12 Naturallöhne an Betriebsangestellte — Verpflegung (Personen zu CHF 6120.– pro Jahr)", "type": "number", "classification": "financial", "description": "Imputed value of board (Verpflegung) provided to farm employees, at the standard rate of CHF 6,120 per person per year, the same rate cited in ch/zh/sta/hilfsblatt-g's own verpflegungBetriebsangestellte field.", "sourceRef": "Seite 3, Ziffer 3.6.12" }, { "name": "unterkunftBetriebsangestellteAufzeichnungen", "label": "3.6.13 Naturallöhne an Betriebsangestellte — Unterkunft (% vom Mietwert)", "type": "number", "classification": "financial", "description": "Imputed value of lodging (Unterkunft) provided to farm employees, computed as a percentage of the imputed rental value (Mietwert) of the staff quarters.", "sourceRef": "Seite 3, Ziffer 3.6.13" }, { "name": "abschreibungenMaschinenAufzeichnungen", "label": "3.6.14 Abgänge und Abschreibungen (Überträge aus Ziffer 3.1) — Maschinen", "type": "number", "classification": "financial", "description": "Disposals and depreciation/value reduction on machinery, transferred from the Ziffer 3.1 Aktiven statement.", "sourceRef": "Seite 3, Ziffer 3.6.14" }, { "name": "abschreibungenObstBeerenRebenAufzeichnungen", "label": "3.6.15 Abgänge und Abschreibungen (Überträge aus Ziffer 3.1) — Obst, Beeren, Reben", "type": "number", "classification": "financial", "description": "Disposals and depreciation/value reduction on fruit, berry, and vine plantings, transferred from the Ziffer 3.1 Aktiven statement.", "sourceRef": "Seite 3, Ziffer 3.6.15" }, { "name": "abschreibungenGebaeudeMechEinrichtungenAufzeichnungen", "label": "3.6.16 Abgänge und Abschreibungen — Gebäude (nur Abschreibungen), mechanische Einrichtungen", "type": "number", "classification": "financial", "description": "Depreciation only (no disposals) on buildings, plus disposals/depreciation on mechanical fixtures, transferred from the Ziffer 3.1 Aktiven statement.", "sourceRef": "Seite 3, Ziffer 3.6.16" }, { "name": "abschreibungenPflanzenMeliorationenAufzeichnungen", "label": "3.6.17 Abgänge und Abschreibungen — Pflanzen, Meliorationen", "type": "number", "classification": "financial", "description": "Disposals and depreciation/value reduction on plantings and land-improvement works, transferred from the Ziffer 3.1 Aktiven statement.", "sourceRef": "Seite 3, Ziffer 3.6.17" }, { "name": "abschreibungenBodenWertberichtigungenAufzeichnungen", "label": "3.6.18 Boden (Wertberichtigungen)", "type": "number", "classification": "financial", "description": "Value adjustment on land, transferred from the Ziffer 3.1 Aktiven statement. Per the sibling form ch/zh/sta/hilfsblatt-g's own footnote (Merkblatt A/2001), a value adjustment on land is only permissible where an inflated acquisition price can be evidenced under Art. 66 BGBB.", "sourceRef": "Seite 3, Ziffer 3.6.18" }, { "name": "abzugNettoertraegeGeschaeftswertschriftenAufzeichnungen", "label": "3.6.19 Nettoerträge aus Geschäftswertschriften / -guthaben", "type": "number", "classification": "financial", "description": "Deduction for net income from business securities and holdings, for the same reason as abzugNettoertraegeGeschaeftswertschriften on the Buchhaltung path — that income is instead declared on ch/zh/sta/wertschriften-und-guthabenverzeichnis and marked there with a 'G' flag, per this line's own printed instruction.", "sourceRef": "Seite 3, Ziffer 3.6.19" }, { "name": "andereGeschaeftsaufwendungenAufzeichnungen", "label": "3.6.20 Andere Geschäftsaufwendungen (gemäss separater Aufstellung)", "type": "number", "classification": "financial", "description": "Other business expenses not captured in the lines above, per a separate itemized statement.", "sourceRef": "Seite 3, Ziffer 3.6.20" }, { "name": "totalBetriebsaufwendungenAufzeichnungen", "label": "3.6.21 Total Betriebsaufwendungen", "type": "number", "classification": "financial", "description": "Total business expenses under the Aufzeichnungen (records) path: betriebsausgaben plus verpflegungBetriebsangestellteAufzeichnungen, unterkunftBetriebsangestellteAufzeichnungen, abschreibungenMaschinenAufzeichnungen, abschreibungenObstBeerenRebenAufzeichnungen, abschreibungenGebaeudeMechEinrichtungenAufzeichnungen, abschreibungenPflanzenMeliorationenAufzeichnungen, abschreibungenBodenWertberichtigungenAufzeichnungen, and andereGeschaeftsaufwendungenAufzeichnungen, minus abzugNettoertraegeGeschaeftswertschriftenAufzeichnungen. Reprinted, not re-entered, at Ziffer 3.7.2 ('Übertrag aus Ziffer 3.6.21') to feed einkommenNachAufzeichnungen.", "sourceRef": "Seite 3, Ziffer 3.6.21", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "einkommenNachAufzeichnungen", "label": "3.7.3 Einkommen (Übertrag in Ziffer 2 der Steuererklärung)", "type": "number", "classification": "financial", "description": "Net farm/forestry income under the Aufzeichnungen (records) path: totalBetriebseinkuenfteAufzeichnungen minus totalBetriebsaufwendungenAufzeichnungen. Transfers to the main return's own Ziffer 2 (self-employment income, ch/zh/sta/steuererklaerung-natuerliche-personen), the same transfer target as einkommenNachBuchhaltung on the Buchhaltung path.", "sourceRef": "Seite 3, Ziffer 3.7.3", "requiredWhen": { "field": "berichtsart", "equals": "mitAufzeichnungen" } }, { "name": "direktzahlungenInsgesamt", "label": "4.2 Leistungen des Bundes und des Kantons — Direktzahlungen, Auszahlungen der Abteilung Landwirtschaft", "type": "number", "classification": "financial", "description": "Total direct payments (federal/cantonal agricultural subsidies) received from the Abteilung Landwirtschaft, required — per this section's own printed qualifier, 'müssen in den Betriebseinkünften enthalten sein' — to already be included within the business income reported above (within betriebseinnahmen/zwischentotalNachPrivatanteilen on the Aufzeichnungen path, or within reingewinnBzwVerlust on the Buchhaltung path). Equal to the sum of allgemeineHangbeitraegeBund, allgemeineHangbeitraegeKanton, soemmerungsbeitraegeBund, soemmerungsbeitraegeKanton, and tierhaltungErschwerendeProduktionsbedingungen below, the same structure as this section's namesake in ch/zh/sta/hilfsblatt-g.", "sourceRef": "Seite 4, Ziffer 4.2" }, { "name": "ackerbaubeitraegeInsgesamt", "label": "4.2 Leistungen des Bundes und des Kantons — Ackerbaubeiträge, Auszahlungen der Abteilung Landwirtschaft", "type": "number", "classification": "financial", "description": "Total arable-farming subsidies received from the Abteilung Landwirtschaft — a disclosure figure the form requires to already be included within business income, the same treatment as ch/zh/sta/hilfsblatt-g's own ackerbaubeitraegeInsgesamt field.", "sourceRef": "Seite 4, Ziffer 4.2" }, { "name": "allgemeineHangbeitraegeBund", "label": "4.2.1 davon entfallen auf — allgemeine Hangbeiträge Bund", "type": "number", "classification": "financial", "description": "Portion of direktzahlungenInsgesamt attributable to federal general slope-farming (Hangbeiträge) payments.", "sourceRef": "Seite 4, Ziffer 4.2.1" }, { "name": "allgemeineHangbeitraegeKanton", "label": "4.2.2 davon entfallen auf — allgem. Hangbeiträge Kanton", "type": "number", "classification": "financial", "description": "Portion of direktzahlungenInsgesamt attributable to cantonal general slope-farming (Hangbeiträge) payments.", "sourceRef": "Seite 4, Ziffer 4.2.2" }, { "name": "soemmerungsbeitraegeBund", "label": "4.2.3 davon entfallen auf — Sömmerungsbeiträge Bund", "type": "number", "classification": "financial", "description": "Portion of direktzahlungenInsgesamt attributable to federal alpine-summering (Sömmerung) payments.", "sourceRef": "Seite 4, Ziffer 4.2.3" }, { "name": "soemmerungsbeitraegeKanton", "label": "4.2.4 davon entfallen auf — Sömmerungsbeiträge Kanton", "type": "number", "classification": "financial", "description": "Portion of direktzahlungenInsgesamt attributable to cantonal alpine-summering (Sömmerung) payments.", "sourceRef": "Seite 4, Ziffer 4.2.4" }, { "name": "tierhaltungErschwerendeProduktionsbedingungen", "label": "4.2.5 davon entfallen auf — Tierhaltung, erschwerende Produktionsbedingungen", "type": "number", "classification": "financial", "description": "Portion of direktzahlungenInsgesamt attributable to payments for livestock-keeping under difficult production conditions.", "sourceRef": "Seite 4, Ziffer 4.2.5" }, { "name": "bewirtschafteteFlaechenSummary", "label": "5.1 Bewirtschaftete Flächen (itemized municipality/canton/country rows)", "type": "string", "classification": "financial", "description": "Free-text summary of the itemized rows of the Ziffer 5.1 land-use table: for each municipality within Canton Zürich (up to 3 named rows), each municipality in another canton (up to 2 named rows, captioned 'In anderen Kantonen'), and each foreign country (captioned 'Im Ausland', by Staat), the area owned (Eigentum, in ha/a), the area leased (Pacht, in ha/a), and the lease payment (Pachtzins, CHF) — the identical table structure to ch/zh/sta/hilfsblatt-g's own Ziffer 3.1. Collapsed to one free-text field per this registry's established treatment of unbounded, filer-named repeating rows; the table's own fixed 'Total' row (5.1.7) is instead modelled individually as totalEigentumHa, totalPachtHa, and totalPachtzinsChf. A Pachtlandverzeichnis (leased-land register) may be attached in support, per the form's own instruction ('evtl. Pachtlandverzeichnis beilegen').", "sourceRef": "Seite 4, Ziffer 5.1" }, { "name": "totalEigentumHa", "label": "5.1.7 Total — Eigentum (ha)", "type": "number", "required": true, "classification": "financial", "description": "Total owned agricultural/forestry land area across all rows of bewirtschafteteFlaechenSummary, in hectares (the form's own separate 'a' (Are) box is folded into this decimal hectare figure; 1 a = 0.01 ha).", "sourceRef": "Seite 4, Ziffer 5.1.7" }, { "name": "totalPachtHa", "label": "5.1.7 Total — Pacht (ha)", "type": "number", "required": true, "classification": "financial", "description": "Total leased agricultural/forestry land area across all rows of bewirtschafteteFlaechenSummary, in hectares (same ha/a folding convention as totalEigentumHa).", "sourceRef": "Seite 4, Ziffer 5.1.7" }, { "name": "totalPachtzinsChf", "label": "5.1.7 Total — Pachtzins (CHF)", "type": "number", "required": true, "classification": "financial", "description": "Total lease payments across all rows of bewirtschafteteFlaechenSummary.", "sourceRef": "Seite 4, Ziffer 5.1.7" }, { "name": "tierhaltungKueheStiere", "label": "5.2.1 Tierhaltung — Kühe, Stiere (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of cows and bulls held at the business year-end.", "sourceRef": "Seite 4, Ziffer 5.2.1", "validation": { "minimum": 0 } }, { "name": "tierhaltungAufzuchtrindvieh", "label": "5.2.2 Tierhaltung — Aufzuchtrindvieh (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of young/rearing cattle held at the business year-end.", "sourceRef": "Seite 4, Ziffer 5.2.2", "validation": { "minimum": 0 } }, { "name": "tierhaltungMastrindvieh", "label": "5.2.3 Tierhaltung — Mastrindvieh (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of fattening cattle held at the business year-end.", "sourceRef": "Seite 4, Ziffer 5.2.3", "validation": { "minimum": 0 } }, { "name": "tierhaltungMutterschweine", "label": "5.2.4 Tierhaltung — Mutterschweine (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of breeding sows held at the business year-end.", "sourceRef": "Seite 4, Ziffer 5.2.4", "validation": { "minimum": 0 } }, { "name": "tierhaltungMastschweineJager", "label": "5.2.5 Tierhaltung — Mastschweine, Jager (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of fattening pigs and weaners (Jager) held at the business year-end.", "sourceRef": "Seite 4, Ziffer 5.2.5", "validation": { "minimum": 0 } }, { "name": "tierhaltungPferde", "label": "5.2.6 Tierhaltung — Pferde (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of horses held at the business year-end.", "sourceRef": "Seite 4, Ziffer 5.2.6", "validation": { "minimum": 0 } }, { "name": "tierhaltungZiegenSchafe", "label": "5.2.7 Tierhaltung — Ziegen, Schafe (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of goats and sheep held at the business year-end.", "sourceRef": "Seite 4, Ziffer 5.2.7", "validation": { "minimum": 0 } }, { "name": "tierhaltungGefluegel", "label": "5.2.8 Tierhaltung — Geflügel (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of poultry held at the business year-end.", "sourceRef": "Seite 4, Ziffer 5.2.8", "validation": { "minimum": 0 } }, { "name": "tierhaltungAndere", "label": "5.2.9 Tierhaltung — Andere (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of any other animals held at the business year-end, not separately itemized above.", "sourceRef": "Seite 4, Ziffer 5.2.9", "validation": { "minimum": 0 } }, { "name": "milchkontingentEinschlAlpKg", "label": "5.2.10 Milchkontingent einschl. Alp (kg)", "type": "number", "classification": "financial", "description": "The farm's milk production quota/contingent including any alpine-summering (Alp) portion, in kilograms — this form's own caption adds 'einschl. Alp' where the sibling ch/zh/sta/hilfsblatt-g form's equivalent field (milchkontingentKg) does not, a disclosed difference between the two sibling forms' own print captions (see VERIFICATION.md).", "sourceRef": "Seite 4, Ziffer 5.2.10" }, { "name": "bodennutzungWiesenWeiden", "label": "5.2.11 Bodennutzung — Wiesen, Weiden (ha)", "type": "number", "classification": "financial", "description": "Area used as meadow/pasture, in hectares.", "sourceRef": "Seite 4, Ziffer 5.2.11" }, { "name": "bodennutzungSilomaisFutterrueben", "label": "5.2.12 Bodennutzung — Silomais, Futterrüben (ha)", "type": "number", "classification": "financial", "description": "Area used for silage maize and fodder beet, in hectares.", "sourceRef": "Seite 4, Ziffer 5.2.12" }, { "name": "bodennutzungGetreideMaisRapsErbsen", "label": "5.2.13 Bodennutzung — Getreide, Mais, Raps, Erbsen (ha)", "type": "number", "classification": "financial", "description": "Area used for cereals, maize, rapeseed, and peas, in hectares.", "sourceRef": "Seite 4, Ziffer 5.2.13" }, { "name": "bodennutzungKartoffelnZuckerrueben", "label": "5.2.14 Bodennutzung — Kartoffeln, Zuckerrüben (ha)", "type": "number", "classification": "financial", "description": "Area used for potatoes and sugar beet, in hectares.", "sourceRef": "Seite 4, Ziffer 5.2.14" }, { "name": "bodennutzungObstanlagenOhneUnternutzen", "label": "5.2.15 Bodennutzung — Obstanlagen ohne Unternutzen (ha)", "type": "number", "classification": "financial", "description": "Area used for orchards without understorey cultivation, in hectares.", "sourceRef": "Seite 4, Ziffer 5.2.15" }, { "name": "bodennutzungGemueseBeerenReben", "label": "5.2.16 Bodennutzung — Gemüse, Beeren, Reben (ha)", "type": "number", "classification": "financial", "description": "Area used for vegetables, berries, and vines, in hectares.", "sourceRef": "Seite 4, Ziffer 5.2.16" }, { "name": "bodennutzungAndere", "label": "5.2.17 Bodennutzung — Andere (ha)", "type": "number", "classification": "financial", "description": "Area used for any other crop/land-use category not separately itemized, in hectares.", "sourceRef": "Seite 4, Ziffer 5.2.17" }, { "name": "totalLandwirtschaftlicheNutzflaeche", "label": "5.2.18 Total landw. Nutzfläche (ha)", "type": "number", "required": true, "classification": "financial", "description": "Total agricultural utilized area: bodennutzungWiesenWeiden plus bodennutzungSilomaisFutterrueben plus bodennutzungGetreideMaisRapsErbsen plus bodennutzungKartoffelnZuckerrueben plus bodennutzungObstanlagenOhneUnternutzen plus bodennutzungGemueseBeerenReben plus bodennutzungAndere. Together with bodennutzungWald and zwischenkulturenGemueseUa, should reconcile to the combined Eigentum-plus-Pacht area reported at Ziffer 5.1 (totalEigentumHa plus totalPachtHa).", "sourceRef": "Seite 4, Ziffer 5.2.18" }, { "name": "bodennutzungWald", "label": "5.2.19 Bodennutzung — Wald (ha)", "type": "number", "classification": "financial", "description": "Forested area, in hectares — reported separately from totalLandwirtschaftlicheNutzflaeche since forest is not agricultural utilized area, but is part of the same operated land reported at Ziffer 5.1.", "sourceRef": "Seite 4, Ziffer 5.2.19" }, { "name": "zwischenkulturenGemueseUa", "label": "5.2.20 Zwischenkulturen (Gemüse u.a.) (ha)", "type": "number", "classification": "financial", "description": "Area used for intercropping (Zwischenkulturen, e.g. vegetables grown between main-crop cycles), in hectares — a line this form carries that its sibling ch/zh/sta/hilfsblatt-g form's own equivalent Ziffer 3.2 land-use table does not print, a disclosed difference between the two sibling forms (see VERIFICATION.md).", "sourceRef": "Seite 4, Ziffer 5.2.20" }, { "name": "bodennutzungObstbaeumeAnzahl", "label": "5.2.21 Bodennutzung — Obstbäume (St.)", "type": "integer", "classification": "financial", "description": "Number of individual fruit trees (Obstbäume), counted in Stück (St.) rather than area, since scattered/standard fruit trees are not necessarily grouped into a discrete orchard area.", "sourceRef": "Seite 4, Ziffer 5.2.21", "validation": { "minimum": 0 } }, { "name": "kaelbermast", "label": "5.3 Spezialzweige — Kälbermast", "type": "boolean", "description": "Whether the business operates a calf-fattening special branch (Kälbermast).", "sourceRef": "Seite 4, Ziffer 5.3" }, { "name": "viehhandel", "label": "5.3 Spezialzweige — Viehhandel", "type": "boolean", "description": "Whether the business engages in livestock trading (Viehhandel) as a special branch.", "sourceRef": "Seite 4, Ziffer 5.3" }, { "name": "pouletmast", "label": "5.3 Spezialzweige — Pouletmast", "type": "boolean", "description": "Whether the business operates a broiler-chicken-fattening special branch (Pouletmast).", "sourceRef": "Seite 4, Ziffer 5.3" }, { "name": "pensionspferde", "label": "5.3 Spezialzweige — Pensionspferde", "type": "boolean", "description": "Whether the business operates a livery/boarding-horse special branch (Pensionspferde).", "sourceRef": "Seite 4, Ziffer 5.3" }, { "name": "pferdezucht", "label": "5.3 Spezialzweige — Pferdezucht", "type": "boolean", "description": "Whether the business operates a horse-breeding special branch (Pferdezucht).", "sourceRef": "Seite 4, Ziffer 5.3" }, { "name": "andereSpezialbetriebszweige", "label": "5.3 Spezialzweige — andere", "type": "string", "description": "Free-text description of any other special operating branch not listed among the five named checkboxes.", "sourceRef": "Seite 4, Ziffer 5.3", "validation": { "maxLength": 200 } }, { "name": "zone", "label": "5.4 Zone", "type": "string", "required": true, "description": "The agricultural production zone the business's land is classified under. This form's own zone selector prints four numbered Bergzone tiers (1 through 4) alongside Talzone and vHz (voralpine Hügelzone) — one more Bergzone tier than the sibling ch/zh/sta/hilfsblatt-g form's own equivalent produktionszone field offers (which lists only Bergzone 1 through 3), a disclosed difference between the two sibling forms, consistent with Hilfsblatt B serving the larger farms across the full official Swiss agricultural-zone classification (see VERIFICATION.md).", "sourceRef": "Seite 4, Ziffer 5.4", "validation": { "enum": [ "Talzone", "vHz", "Bergzone 1", "Bergzone 2", "Bergzone 3", "Bergzone 4" ] } }, { "name": "adresseVerkaeufer", "label": "5.5 Liegenschaftenkäufe und -verkäufe — Adresse Verkäufer", "type": "string", "classification": "pii", "description": "Address of the seller in a real-estate sale the business made during the year.", "sourceRef": "Seite 4, Ziffer 5.5", "validation": { "maxLength": 300 } }, { "name": "chfVerkaufspreis", "label": "5.5 Liegenschaftenkäufe und -verkäufe — CHF (Verkauf)", "type": "number", "classification": "financial", "description": "Sale price of the property sold, corresponding to adresseVerkaeufer.", "sourceRef": "Seite 4, Ziffer 5.5" }, { "name": "adresseKaeufer", "label": "5.5 Liegenschaftenkäufe und -verkäufe — Adresse Käufer", "type": "string", "classification": "pii", "description": "Address of the seller from whom the business purchased real estate during the year (the form's own printed caption groups both transaction directions under one Ziffer 5.5 heading, 'Liegenschaftenkäufe und -verkäufe').", "sourceRef": "Seite 4, Ziffer 5.5", "validation": { "maxLength": 300 } }, { "name": "chfKaufpreis", "label": "5.5 Liegenschaftenkäufe und -verkäufe — CHF (Kauf)", "type": "number", "classification": "financial", "description": "Purchase price of the property bought, corresponding to adresseKaeufer.", "sourceRef": "Seite 4, Ziffer 5.5" }, { "name": "anderesGewerbeAlsNebenbetrieb", "label": "5.6 Anderes Gewerbe als Nebenbetrieb — Tätigkeit", "type": "string", "description": "Whether income from another trade/business run alongside the farm as a secondary operation is already included in the income reported above, or is instead declared separately on the sibling self-employment worksheet (ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung or ch/zh/sta/hilfsblatt-a-kaufmaennische-buchfuehrung, depending on that other business's own bookkeeping method) — the same choice, and the same cross-reference, as ch/zh/sta/hilfsblatt-g's own anderesGewerbeAlsNebenbetrieb field.", "sourceRef": "Seite 4, Ziffer 5.6", "validation": { "enum": [ "im vorstehenden Einkommen enthalten", "separat mit Hilfsblatt A deklariert" ] } }, { "name": "bemerkungenBeilagen", "label": "5.7 Bemerkungen/Beilagen", "type": "string", "description": "Free-text remarks and a list of any documents attached in support of this worksheet (e.g. a Pachtlandverzeichnis for Ziffer 5.1, or signed financial statements for Ziffer 1's own Beilagen requirement).", "sourceRef": "Seite 4, Ziffer 5.7", "validation": { "maxLength": 1000 } }, { "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": "declarationAttestation", "label": "Das Hilfsblatt ist vollständig und wahrheitsgetreu ausgefüllt", "category": "attestation", "required": true, "statement": "Dieses Hilfsblatt ist vollständig und wahrheitsgetreu ausgefüllt.", "sourceRef": "Seite 4, signature block" } ], "steps": [ { "id": "header", "title": "Personalien und Ermittlungsart (household header and reporting method)", "fields": [ "jahr", "ahvn13RemainingDigits", "gemeinde", "name", "vorname", "berichtsart" ], "next": "einkommenNachBuchhaltungStep" }, { "id": "einkommenNachBuchhaltungStep", "title": "1. Ermittlung des Einkommens nach Buchhaltung (Buchhaltung path — income computation)", "fields": [ "abschlussdatum", "reingewinnBzwVerlust", "aufrechnungGehaltPrivatbezuegeZinsgutschriften", "aufrechnungSteuern", "aufrechnungNichtBegruendeteAbschreibungenRueckstellungen", "aufrechnungArbeitnehmeranteilBeruflicheVorsorge", "aufrechnungSaeule3aUndPrivateVersicherungen", "aufrechnungPrivatanteile", "aufrechnungBuchgewinneHoeherbewertung", "aufrechnungNaturalbezuege", "aufrechnungMietwertBetriebsleiterwohnung", "aufrechnungAndereGeschaeftsertraege", "aufrechnungAndereNichtZulaessigeBelastungen", "totalZifferEinsEinsUndEinsZwei", "abzugBeitraegeAhvIvEo", "abzugArbeitgeberanteilBeruflicheVorsorge", "abzugNettoertraegeGeschaeftswertschriften", "abzugAndere", "totalAbzuege", "einkommenNachBuchhaltung" ], "next": "abschreibungenLiegenschaftenStep" }, { "id": "abschreibungenLiegenschaftenStep", "title": "2. Nachführung der Abschreibungen auf Liegenschaften (Buchhaltung path — optional property depreciation table)", "fields": [ "liegenschaftenAbschreibungenSummary", "persoenlicheBeitraegeBetriebsinhaber" ], "next": "vermoegensstatementStep" }, { "id": "vermoegensstatementStep", "title": "3.1-3.3 Aktiven, Fremdkapital, Differenz (Aufzeichnungen path — business net-worth statement)", "fields": [ "aktivenSummary", "totalAktivenJahresanfang", "totalAktivenJahresende", "fremdkapitalSummary", "totalFremdkapitalJahresanfang", "totalFremdkapitalJahresende", "differenzJahresanfang", "differenzJahresende" ], "next": "abschreibungenAnlagekostenStep" }, { "id": "abschreibungenAnlagekostenStep", "title": "3.4 Ermittlung der gesamten vorgenommenen Abschreibungen und der Anlagekosten (Aufzeichnungen path)", "fields": [ "abschreibungenUndAnlagekostenSummary", "totalAbschreibungenBisJahresanfang", "totalAbschreibungenSteuerjahr", "totalAbschreibungenBisJahresende", "totalBuchwertJahresendeAnlagekosten", "totalAnlagekostenJahresende" ], "next": "betriebseinkuenfteAufzeichnungenStep" }, { "id": "betriebseinkuenfteAufzeichnungenStep", "title": "3.5 Ermittlung der Betriebseinkünfte (Aufzeichnungen path — cash-basis income computation)", "fields": [ "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" ], "next": "betriebsaufwendungenAufzeichnungenStep" }, { "id": "betriebsaufwendungenAufzeichnungenStep", "title": "3.6 Ermittlung der Betriebsaufwendungen (Aufzeichnungen path — cash-basis expense computation)", "fields": [ "ausgabenKasse", "ausgabenPostBank", "abzueglichPrivatentnahmen", "abzueglichSchuldenrueckzahlungen", "abzueglichInvestitionenMaschinen", "abzueglichInvestitionenObstBeerenReben", "abzueglichInvestitionenGebaeude", "abzueglichInvestitionenPflanzenMeliorationen", "abzueglichInvestitionenBoden", "abzueglichEinlagenBetrieblicheGeldkonti", "betriebsausgaben", "verpflegungBetriebsangestellteAufzeichnungen", "unterkunftBetriebsangestellteAufzeichnungen", "abschreibungenMaschinenAufzeichnungen", "abschreibungenObstBeerenRebenAufzeichnungen", "abschreibungenGebaeudeMechEinrichtungenAufzeichnungen", "abschreibungenPflanzenMeliorationenAufzeichnungen", "abschreibungenBodenWertberichtigungenAufzeichnungen", "abzugNettoertraegeGeschaeftswertschriftenAufzeichnungen", "andereGeschaeftsaufwendungenAufzeichnungen", "totalBetriebsaufwendungenAufzeichnungen" ], "next": "reineinkommenAufzeichnungenStep" }, { "id": "reineinkommenAufzeichnungenStep", "title": "3.7 Reineinkommen (Aufzeichnungen path — net farm/forestry income)", "fields": [ "einkommenNachAufzeichnungen" ], "next": "besondereLeistungenStep" }, { "id": "besondereLeistungenStep", "title": "4. Besondere Leistungen des Bundes und der Kantone (shared — direct payments)", "fields": [ "direktzahlungenInsgesamt", "ackerbaubeitraegeInsgesamt", "allgemeineHangbeitraegeBund", "allgemeineHangbeitraegeKanton", "soemmerungsbeitraegeBund", "soemmerungsbeitraegeKanton", "tierhaltungErschwerendeProduktionsbedingungen" ], "next": "betriebsangabenStep" }, { "id": "betriebsangabenStep", "title": "5. Angaben über den Betrieb (shared — operational detail)", "fields": [ "bewirtschafteteFlaechenSummary", "totalEigentumHa", "totalPachtHa", "totalPachtzinsChf", "tierhaltungKueheStiere", "tierhaltungAufzuchtrindvieh", "tierhaltungMastrindvieh", "tierhaltungMutterschweine", "tierhaltungMastschweineJager", "tierhaltungPferde", "tierhaltungZiegenSchafe", "tierhaltungGefluegel", "tierhaltungAndere", "milchkontingentEinschlAlpKg", "bodennutzungWiesenWeiden", "bodennutzungSilomaisFutterrueben", "bodennutzungGetreideMaisRapsErbsen", "bodennutzungKartoffelnZuckerrueben", "bodennutzungObstanlagenOhneUnternutzen", "bodennutzungGemueseBeerenReben", "bodennutzungAndere", "totalLandwirtschaftlicheNutzflaeche", "bodennutzungWald", "zwischenkulturenGemueseUa", "bodennutzungObstbaeumeAnzahl", "kaelbermast", "viehhandel", "pouletmast", "pensionspferde", "pferdezucht", "andereSpezialbetriebszweige", "zone", "adresseVerkaeufer", "chfVerkaufspreis", "adresseKaeufer", "chfKaufpreis", "anderesGewerbeAlsNebenbetrieb", "bemerkungenBeilagen" ], "next": "filing" }, { "id": "filing", "title": "Ort, Datum und Unterschrift (place, date, and signature)", "fields": [ "placeOfSigning", "dateOfSigning" ] } ] }