{ "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json", "govschemaVersion": "0.3.0", "id": "ch/zh/sta/hilfsblatt-g", "version": "1.0.0", "title": "Switzerland (Canton Zürich) Agricultural/Forestry Income Worksheet — Simplified Statements (Hilfsblatt G 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 is eligible for, and elects, simplified statement-based reporting (nach vereinfachten Aufstellungen) rather than full farm bookkeeping or the more complex questionnaire, Hilfsblatt B (Fragebogen für Land- und Forstwirtschaft, Form 330, not modelled by this document). Eligibility is limited to smaller operations: in the Talzone, up to 8 ha of agricultural utilized area; in the voralpine Hügelzone or Bergzonen, up to 20 Rindergrossvieheinheiten; each with only a limited scope of special branches (livestock up to 60 fattening-pig places/10 breeding sows/500 laying hens; crop cultivation up to 1 ha in total). This document models: the household header (AHVN13, municipality, name, and the filer-entered tax year, since this form — like its sibling companion schedules — is hosted at a year-independent URL); two depreciation/value-adjustment table summaries (Ziffer 1.1 machinery and plantings; Ziffer 1.2 real estate); the full, letter-by-letter farm income computation (Ziffer 2.1a-k, including three running Zwischentotal subtotals and the final Total Betriebseinkünfte); the full farm expense computation (Ziffer 2.2a-i, including the Ziffer 2.2e disposals/depreciation subtotal and the final Total Betriebsaufwendungen); the resulting Reineinkünfte (Ziffer 2.3); the operational detail in Ziffer 3.1-3.8 (operated land areas, land use by crop category, livestock counts, special federal/cantonal payments, special operating branches, production zone, real-estate transactions, and any secondary trade); and the signature block. It does NOT model: the Ziffer 1.1/1.2 depreciation tables' own per-category, per-metric cell breakdown, an unbounded/multi-dimensional repeating structure collapsed to two free-text summary fields per this registry's established treatment (see e.g. ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung); the Ziffer 3.1 land-use table's own itemized, filer-named municipality/canton/country rows, an unbounded repeating structure collapsed to one free-text summary field, while its bounded 'Total' row is modelled individually; or Hilfsblatt B (Form 330, the larger, non-simplified sibling questionnaire for farms exceeding this form's own size thresholds), deliberately out of scope for this cycle (see VERIFICATION.md). 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/331_hig_zh_2020_def.pdf", "retrievedAt": "2026-07-09", "documentRef": "StA Form 331 (2020) 12.20 — Hilfsblatt G für Land- und Forstwirtschaft, Kanton Zürich (4-page schedule: Seite 1 header + Ziffer 1 Abschreibungstabellen; Seite 2 Ziffer 2.1 Ermittlung der Betriebseinkünfte; Seite 3 Ziffer 2.2 Ermittlung der Betriebsaufwendungen and Ziffer 2.3 Reineinkünfte; Seite 4 signature and Ziffer 3 Angaben über den Betrieb), read together with the main return it is a companion to, ch/zh/sta/steuererklaerung-natuerliche-personen, whose own Ziffer 2 (Seite 2) this document's own Reineinkünfte transfers 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 Ziffer numbering, its flat-rate deduction schedules for Ziffer 2.2i, and its Merkblatt-sourced depreciation rates and Naturalbezüge/Privatanteil valuation rates (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-1917: GovSchema Standard Research cycle. Picks up the sole remaining CH-ZH companion-schedule gap the GOV-1910 (Hilfsblatt A mit kaufmännischer Buchführung, Form 329) cycle left open by name — Hilfsblatt B (Form 330, agricultural questionnaire, larger/more complex) and Hilfsblatt G (Form 331, agricultural/forestry, simplified) — pursuing only Form 331/Hilfsblatt G, the narrower, simplified-eligibility variant serving smaller farms (Talzone up to 8 ha, or hill/mountain zones up to 20 Rindergrossvieheinheiten, with limited special branches), while Hilfsblatt B (Form 330, the larger questionnaire for farms exceeding those thresholds, with its own dual bookkeeping/records computation paths) remains deferred as a separate, distinct future candidate — now the sole remaining CH-ZH companion-schedule backlog item. The form (331_hig_zh_2020_def.pdf, 95,074 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' (zero matches) and '/Widget' (zero matches) confirms this is a flat, non-AcroForm print/reference PDF, the same shape as all nine of its CH-ZH sibling schedules. The listing page's own on-page label for this form ('Hilfsblatt G für Land- und Forstwirtschaft') was re-checked and carries no 'bis ' cutoff qualifier, confirming — via the same label-vs-filename technique the GOV-1910 cycle documented — that this is zh.ch's own current, unsuperseded edition despite its 2020-dated filename. A further, previously-undocumented residual discrepancy was found and is disclosed here: the companion 2025-vintage 'Wegleitung zum Hilfsblatt B/G' (StA Form 332) embeds its own illustrative facsimile of this form's page 1, stamped 'StA Form 331 (2024) 12.25' rather than the standalone downloadable PDF's own '(2020) 12.20' stamp — textually identical in header layout, Ziffer numbering, and footnote text to the form actually fetched and modelled here, so this cycle treats it as a periodic print-run reprint rather than a content revision, but flags it explicitly for a future cycle to re-check should zh.ch ever republish Form 331 under a newer standalone filename. This cycle additionally discovered — by searching the main return's own 2025 Wegleitung, which points filers of agricultural income to 'die Wegleitung zu diesen Hilfsblättern' rather than reproducing Hilfsblatt B/G's own rules — a dedicated, previously-unused companion Wegleitung specific to Hilfsblatt B/G (StA Form 332 (2025) 12.25, 'Wegleitung HiB HiG ZH 2025 bf DEF.pdf', 145,979 bytes, 8 pages, fetched directly, HTTP 200), which independently corroborates this schema's own Ziffer 2.2a-i lettering (e.g. its own worked flat-rate-deduction schedule cites 'Ziffer 2.2i' and 'Ziffer 2.1g' by the same letters modelled here), the Ziffer-2-of-the-main-return transfer (via its structurally equivalent Hilfsblatt-B Ziffer 1.6 guidance, 'Übertrag in Ziffer 2 der Steuererklärung'), and the Naturalbezüge/Privatanteil/depreciation valuation rates cited in this schema's own field descriptions (Merkblatt NL 1/2007 and Merkblatt A/2001, both bound into the same PDF as trailing annexes) — but it does not reproduce a worked, fully-numeric specimen of Hilfsblatt G's own internal Ziffer 1-3 lines with real figures, the same class of negative finding several prior CH-ZH cycles have already made for their own forms. This schema's own worked mock-data example (see VERIFICATION.md) was therefore constructed independently and its arithmetic hand-recomputed end-to-end (the three running Zwischentotal subtotals and final Total Betriebseinkünfte of Ziffer 2.1, the Ziffer 2.2e subtotal and final Total Betriebsaufwendungen, Ziffer 2.3 Reineinkünfte, and the Ziffer 3.1/3.2 Total rows), not copied from any official specimen. Switzerland remains at 2 of its 6 verticals (DMV, Taxes) — a companion schedule, not a new vertical — but completes CH-ZH's companion-schedule backlog down to a single remaining item, Hilfsblatt B (Form 330). See VERIFICATION.md for the full field-by-field source mapping, every disclosed scope decision, and the worked mock-data example." }, "maturity": { "level": "structural-reference", "criteria": { "structuralReference": true, "verifiedSchema": false, "agentReadySchema": false, "executionTestedSchema": false }, "method": "maturity-self-assessment-v1", "assertedBy": "GovSchema Engineering (Standards Engineer)", "assertedAt": "2026-07-09" }, "license": "CC-BY-4.0", "fields": [ { "name": "jahr", "label": "Jahr", "type": "integer", "required": true, "description": "The tax year this worksheet is filed for, entered by the filer since this form is hosted at a year-independent URL and carries no tax year printed on its own cover.", "sourceRef": "Seite 1, header", "validation": { "minimum": 2000, "maximum": 2100 } }, { "name": "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": "maschinenPflanzungenDepreciationSummary", "label": "1.1 Maschinen (inkl. Fahrzeuge und Geräte), Pflanzungen, Obst-, Beeren-, Rebkulturen", "type": "string", "classification": "financial", "description": "Free-text summary of the machinery/plantings depreciation table (Ziffer 1.1): for each of two asset columns (Maschinen inkl. Fahrzeuge und Geräte; Pflanzungen, Obst-, Beeren-, Rebkulturen), the opening book value (Buchwert per Ende Vorjahr), additions (Zugänge Steuerjahr), disposals (Abgänge Steuerjahr), value before depreciation, booked depreciation (Steuerjahr), and closing book value (Buchwert per Ende Steuerjahr) — a 2-category x 6-metric cross-tabulation. Collapsed to one field per this registry's established treatment of unbounded/multi-dimensional repeating tables (see e.g. ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung's depreciationScheduleSummary). Applicable depreciation rates (per the companion Wegleitung's own Merkblatt A/2001) are 20%/40% (Fahrzeuge, Maschinen; on cost/on book value respectively), 6%/12% (Reben ab Vollertrag), and 10%/20% (Obstanlagen ab Vollertrag).", "sourceRef": "Seite 1, Ziffer 1.1" }, { "name": "liegenschaftDepreciationSummary", "label": "1.2 Liegenschaft (ohne Pflanzungen, Obst-, Beeren-, Rebkulturen)", "type": "string", "classification": "financial", "description": "Free-text summary of the real-estate depreciation/value-adjustment table (Ziffer 1.2), completed only when the property is used predominantly for business purposes ('Nur ausfüllen bei überwiegend geschäftlicher Nutzung'): for each of up to four columns (Gesamte nicht aufgeteilte Liegenschaft, or split into Gebäude inkl. mech. Einrichtungen / Pflanzen inkl. Meliorationen / Boden), the opening asset value (Anlagewert per Ende Vorjahr), additions, disposals, closing asset value, and cumulative/current-year depreciation-or-value-adjustment (Abschreibungen/Wertverminderungen) through the prior year-end and through the current year-end — a bounded but variably-split cross-tabulation. Collapsed to one free-text field for the same reason as maschinenPflanzungenDepreciationSummary. Per the form's own footnote, a value adjustment (Wertberichtigung) on the Boden (land) column is only permissible where an inflated acquisition price can be evidenced under Art. 66 BGBB (Bundesgesetz über das bäuerliche Bodenrecht); per the companion Wegleitung's own Merkblatt A/2001, ordinary depreciation rates are 0% (Boden), 1.5%/3% (Gesamtsatz where land/buildings/Meliorationen/Pflanzen are not separately itemized), 5%/10% (Meliorationen: Entwässerungen, Güterzusammenlegungskosten), 1%/2% (Wohnhäuser), 2%/4% (Gesamtsatz Gebäude und Bauernhäuser), 3%/6% (Ökonomiegebäude), 5%/10% (Leichtbauten, Schweineställe, Geflügelhallen, Silos, Bewässerungen), and 12%/25% (mechanische Einrichtungen).", "sourceRef": "Seite 1, Ziffer 1.2" }, { "name": "ertraegeAckerbau", "label": "2.1a Ackerbau (inkl. Ackerbaubeiträge)", "type": "number", "classification": "financial", "description": "Revenue from arable/field crop farming, including any arable-farming subsidies (Ackerbaubeiträge) received — the same Ackerbaubeiträge total optionally itemized again at ackerbaubeitraegeInsgesamt (Ziffer 3.4), which the form requires to already be included here.", "sourceRef": "Seite 2, Ziffer 2.1a" }, { "name": "ertraegeRebObstUndGemuesebau", "label": "2.1a Reb-, Obst- und Gemüsebau", "type": "number", "classification": "financial", "description": "Revenue from viticulture, fruit-growing, and vegetable-growing.", "sourceRef": "Seite 2, Ziffer 2.1a" }, { "name": "ertraegeWaldbau", "label": "2.1a Waldbau", "type": "number", "classification": "financial", "description": "Revenue from forestry (timber and related silvicultural activity).", "sourceRef": "Seite 2, Ziffer 2.1a" }, { "name": "ertraegeHeuGrasverkaufWeitereErtraege", "label": "2.1a Heu-, Grasverkauf, weitere Erträge", "type": "number", "classification": "financial", "description": "Revenue from hay and grass sales, plus any further crop-related revenue not itemized in the other Ziffer 2.1a lines.", "sourceRef": "Seite 2, Ziffer 2.1a" }, { "name": "rindviehMilchUndMilchprodukte", "label": "2.1b Rindvieh — Milch und Milchprodukte", "type": "number", "classification": "financial", "description": "Revenue from cattle milk and dairy products.", "sourceRef": "Seite 2, Ziffer 2.1b" }, { "name": "rindviehFleischUndTierverkaeufe", "label": "2.1b Rindvieh — Fleisch- und Tierverkäufe (+)", "type": "number", "classification": "financial", "description": "Revenue from cattle meat and livestock sales.", "sourceRef": "Seite 2, Ziffer 2.1b" }, { "name": "abzueglichRindviehTierzukaeufe", "label": "2.1b Rindvieh — abzüglich Tierzukäufe (–)", "type": "number", "classification": "financial", "description": "Cattle purchased during the year, deducted from cattle-related revenue.", "sourceRef": "Seite 2, Ziffer 2.1b" }, { "name": "schweineFleischUndTierverkaeufe", "label": "2.1b Schweine — Fleisch- und Tierverkäufe", "type": "number", "classification": "financial", "description": "Revenue from pig meat and livestock sales.", "sourceRef": "Seite 2, Ziffer 2.1b" }, { "name": "abzueglichSchweineTierzukaeufe", "label": "2.1b Schweine — abzüglich Tierzukäufe (–)", "type": "number", "classification": "financial", "description": "Pigs purchased during the year, deducted from pig-related revenue.", "sourceRef": "Seite 2, Ziffer 2.1b" }, { "name": "gefluegelAndereEierFleischTierverkaeufeWeitereErloese", "label": "2.1b Geflügel, andere Tiere — Eier-, Fleisch-, Tierverkäufe, weitere Erlöse", "type": "number", "classification": "financial", "description": "Revenue from poultry and other animals: egg, meat, and livestock sales, plus further proceeds.", "sourceRef": "Seite 2, Ziffer 2.1b" }, { "name": "abzueglichGefluegelAndereTierzukaeufe", "label": "2.1b Geflügel, andere Tiere — abzüglich Tierzukäufe (–)", "type": "number", "classification": "financial", "description": "Poultry/other animals purchased during the year, deducted from poultry/other-animal revenue.", "sourceRef": "Seite 2, Ziffer 2.1b" }, { "name": "arbeitenFuerDritteFutterUndWeidegelder", "label": "2.1c Arbeiten für Dritte, Futter- und Weidegelder", "type": "number", "classification": "financial", "description": "Revenue from work performed for third parties, plus fodder and grazing fees received.", "sourceRef": "Seite 2, Ziffer 2.1c" }, { "name": "besondereLeistungenBundKanton", "label": "2.1d Besondere Leistungen des Bundes und des Kantons", "type": "number", "classification": "financial", "description": "Special federal and cantonal payments (e.g. direct payments/Direktzahlungen) received during the year. The same headline concept is itemized into its component subsidy types at Ziffer 3.4 (direktzahlungenInsgesamt and its five-line breakdown); in a consistent filing the two should agree.", "sourceRef": "Seite 2, Ziffer 2.1d" }, { "name": "zwischentotalErtraegeArbeitenBeitraege", "label": "2.1 Zwischentotal (nach Ziffer d)", "type": "number", "required": true, "classification": "financial", "description": "Running subtotal of Betriebseinkünfte through Ziffer 2.1d: ertraegeAckerbau plus ertraegeRebObstUndGemuesebau plus ertraegeWaldbau plus ertraegeHeuGrasverkaufWeitereErtraege plus rindviehMilchUndMilchprodukte plus rindviehFleischUndTierverkaeufe minus abzueglichRindviehTierzukaeufe plus schweineFleischUndTierverkaeufe minus abzueglichSchweineTierzukaeufe plus gefluegelAndereEierFleischTierverkaeufeWeitereErloese minus abzueglichGefluegelAndereTierzukaeufe plus arbeitenFuerDritteFutterUndWeidegelder plus besondereLeistungenBundKanton.", "sourceRef": "Seite 2, Ziffer 2.1, Zwischentotal (after Ziffer d)" }, { "name": "naturalbezuegeErwachsene", "label": "2.1e 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 companion Wegleitung's own Merkblatt NL 1/2007, e.g. CHF 600 without milk, or CHF 240 for a livestock-free operation).", "sourceRef": "Seite 2, Ziffer 2.1e" }, { "name": "naturalbezuegeKinderBis6Jahre", "label": "2.1e Naturalbezüge — Kinder (–6 Jahre, zu CHF 240.– oder CHF ...)", "type": "number", "classification": "financial", "description": "Same as naturalbezuegeErwachsene, for children up to age 6, at the standard rate of CHF 240 per child per year.", "sourceRef": "Seite 2, Ziffer 2.1e" }, { "name": "naturalbezuegeKinder6Bis13Jahre", "label": "2.1e Naturalbezüge — Kinder (6–13 Jahre, zu CHF 480.– oder CHF ...)", "type": "number", "classification": "financial", "description": "Same as naturalbezuegeErwachsene, for children aged 6 to 13, at the standard rate of CHF 480 per child per year.", "sourceRef": "Seite 2, Ziffer 2.1e" }, { "name": "naturalbezuegeKinder13Bis18Jahre", "label": "2.1e Naturalbezüge — Kinder (13–18 Jahre, zu CHF 720.– oder CHF ...)", "type": "number", "classification": "financial", "description": "Same as naturalbezuegeErwachsene, for children aged 13 to 18, at the standard rate of CHF 720 per child per year. Per the companion Wegleitung, families with more than 3 children reduce the total children's-bracket value: 10% for 4 children, 20% for 5, 30% for 6 or more.", "sourceRef": "Seite 2, Ziffer 2.1e" }, { "name": "kaesereibezuege", "label": "2.1e 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 (i.e. milk delivered to a dairy is recorded net of the farm's own withdrawal).", "sourceRef": "Seite 2, Ziffer 2.1e" }, { "name": "mietwertBetriebsleiterwohnung", "label": "2.1f Mietwert der Betriebsleiterwohnung", "type": "number", "classification": "financial", "description": "Imputed rental value of the farm operator's own dwelling on the business premises. Per the form's own footnote, for a mixed-use property that is predominantly privately used, this value (and the property's maintenance costs) should instead be declared on the Liegenschaftenverzeichnis or at Ziffer 6 of the main return, with no depreciation claimed on that property here.", "sourceRef": "Seite 2, Ziffer 2.1f" }, { "name": "mietUndPachtzinsen", "label": "2.1f Miet- und Pachtzinsen", "type": "number", "classification": "financial", "description": "Rental and lease income received from letting out farm property or land, subject to the same mixed-use-property footnote as mietwertBetriebsleiterwohnung.", "sourceRef": "Seite 2, Ziffer 2.1f" }, { "name": "privatanteilAuto", "label": "2.1g Privatanteile an Betriebsausgaben — Auto", "type": "number", "classification": "financial", "description": "Private-use share of vehicle costs added back as income, completed only when the corresponding private expenditure was itself booked as a business expense under Ziffer 2.2.", "sourceRef": "Seite 2, Ziffer 2.1g" }, { "name": "privatanteilVersicherungen", "label": "2.1g Privatanteile an Betriebsausgaben — Versicherungen", "type": "number", "classification": "financial", "description": "Private-use share of insurance premiums added back as income, same completion condition as privatanteilAuto.", "sourceRef": "Seite 2, Ziffer 2.1g" }, { "name": "privatanteilHeizungStromTelefonTv", "label": "2.1g Privatanteile an Betriebsausgaben — Heizung, Strom, Telefon, TV", "type": "number", "classification": "financial", "description": "Private-use share of heating, electricity, telephone, and television costs added back as income, same completion condition as privatanteilAuto. Per the companion Wegleitung's own Merkblatt NL 1/2007, the standard annual private-use rate is CHF 2,640 for the first adult (CHF 3,540 in above-average circumstances, CHF 2,100 in very modest circumstances), plus a per-additional-adult and per-child surcharge.", "sourceRef": "Seite 2, Ziffer 2.1g" }, { "name": "privatanteilLoehneBetriebsangestellteAndere", "label": "2.1g Privatanteile an Betriebsausgaben — Löhne von Betriebsangest., andere", "type": "number", "classification": "financial", "description": "Private-use share of employee wages (for staff time spent on the operator's private household) and other private-use shares not separately itemized above.", "sourceRef": "Seite 2, Ziffer 2.1g" }, { "name": "andereGeschaeftsertraegeGemaessAufstellung", "label": "2.1h 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 2, Ziffer 2.1h" }, { "name": "zwischentotalNaturalbezuegeMietwerteUndPrivatanteile", "label": "2.1 Zwischentotal (nach Ziffer h)", "type": "number", "required": true, "classification": "financial", "description": "Running subtotal of Betriebseinkünfte through Ziffer 2.1h: zwischentotalErtraegeArbeitenBeitraege plus naturalbezuegeErwachsene plus naturalbezuegeKinderBis6Jahre plus naturalbezuegeKinder6Bis13Jahre plus naturalbezuegeKinder13Bis18Jahre plus kaesereibezuege plus mietwertBetriebsleiterwohnung plus mietUndPachtzinsen plus privatanteilAuto plus privatanteilVersicherungen plus privatanteilHeizungStromTelefonTv plus privatanteilLoehneBetriebsangestellteAndere plus andereGeschaeftsertraegeGemaessAufstellung.", "sourceRef": "Seite 2, Ziffer 2.1, Zwischentotal (after Ziffer h)" }, { "name": "bestandJahresendeRindvieh", "label": "2.1i Bestand Jahresende — Tiere: Rindvieh", "type": "number", "classification": "financial", "description": "Closing (year-end) inventory value of cattle stock.", "sourceRef": "Seite 2, Ziffer 2.1i" }, { "name": "bestandJahresendeSchweine", "label": "2.1i Bestand Jahresende — Tiere: Schweine", "type": "number", "classification": "financial", "description": "Closing (year-end) inventory value of pig stock.", "sourceRef": "Seite 2, Ziffer 2.1i" }, { "name": "bestandJahresendeGefluegelAndereTiere", "label": "2.1i Bestand Jahresende — Tiere: Geflügel, andere Tiere", "type": "number", "classification": "financial", "description": "Closing (year-end) inventory value of poultry and other animal stock.", "sourceRef": "Seite 2, Ziffer 2.1i" }, { "name": "bestandJahresendeVorraete", "label": "2.1i Bestand Jahresende — Vorräte", "type": "number", "classification": "financial", "description": "Closing (year-end) inventory value of stored produce/supplies (Vorräte).", "sourceRef": "Seite 2, Ziffer 2.1i" }, { "name": "zwischentotalInklBestandJahresende", "label": "2.1 Zwischentotal (nach Ziffer i)", "type": "number", "required": true, "classification": "financial", "description": "Running subtotal of Betriebseinkünfte through Ziffer 2.1i: zwischentotalNaturalbezuegeMietwerteUndPrivatanteile plus bestandJahresendeRindvieh plus bestandJahresendeSchweine plus bestandJahresendeGefluegelAndereTiere plus bestandJahresendeVorraete — closing stock/inventory values are added, per this form's own farm-accounting convention of taxing the year's stock-value increase as income.", "sourceRef": "Seite 2, Ziffer 2.1, Zwischentotal (after Ziffer i)" }, { "name": "bestandJahresbeginnRindvieh", "label": "2.1k Bestand Jahresbeginn — Tiere: Rindvieh", "type": "number", "classification": "financial", "description": "Opening (start-of-year) inventory value of cattle stock, subtracted from the running Betriebseinkünfte subtotal since it was already accounted for as the prior year's closing stock.", "sourceRef": "Seite 2, Ziffer 2.1k" }, { "name": "bestandJahresbeginnSchweine", "label": "2.1k Bestand Jahresbeginn — Tiere: Schweine", "type": "number", "classification": "financial", "description": "Opening (start-of-year) inventory value of pig stock, subtracted from the running Betriebseinkünfte subtotal for the same reason as bestandJahresbeginnRindvieh.", "sourceRef": "Seite 2, Ziffer 2.1k" }, { "name": "bestandJahresbeginnGefluegelAndereTiere", "label": "2.1k Bestand Jahresbeginn — Tiere: Geflügel, andere Tiere", "type": "number", "classification": "financial", "description": "Opening (start-of-year) inventory value of poultry and other animal stock, subtracted from the running Betriebseinkünfte subtotal for the same reason as bestandJahresbeginnRindvieh.", "sourceRef": "Seite 2, Ziffer 2.1k" }, { "name": "bestandJahresbeginnVorraete", "label": "2.1k Bestand Jahresbeginn — Vorräte (–)", "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 bestandJahresbeginnRindvieh; the form's own print marks this specific line with a minus sign.", "sourceRef": "Seite 2, Ziffer 2.1k" }, { "name": "totalBetriebseinkuenfte", "label": "2.1 Total Betriebseinkünfte", "type": "number", "required": true, "classification": "financial", "description": "Total business income: zwischentotalInklBestandJahresende minus bestandJahresbeginnRindvieh minus bestandJahresbeginnSchweine minus bestandJahresbeginnGefluegelAndereTiere minus bestandJahresbeginnVorraete. Feeds reineinkuenfte (Ziffer 2.3) together with totalBetriebsaufwendungen.", "sourceRef": "Seite 2, Ziffer 2.1, Total Betriebseinkünfte" }, { "name": "duengerSaatgutPflanzenschutz", "label": "2.2a Dünger, Saatgut, Pflanzenschutz", "type": "number", "classification": "financial", "description": "Cost of fertilizer, seed, and crop protection. Per the form's own note, in the Berggebiet (mountain zone) and vHz (voralpine Hügelzone), no deduction is claimed here if the flat-rate deduction for remaining operating costs (Ziffer 2.2i) is used instead.", "sourceRef": "Seite 3, Ziffer 2.2a" }, { "name": "hagelversicherungspraemie", "label": "2.2a Hagelversicherungsprämie", "type": "number", "classification": "financial", "description": "Hail insurance premium paid for crops, subject to the same Berggebiet/vHz flat-rate note as duengerSaatgutPflanzenschutz.", "sourceRef": "Seite 3, Ziffer 2.2a" }, { "name": "uebrigeKostenPflanzenbau", "label": "2.2a Übrige Kosten des Pflanzenbaus", "type": "number", "classification": "financial", "description": "Other crop-farming costs not separately itemized, subject to the same Berggebiet/vHz flat-rate note as duengerSaatgutPflanzenschutz.", "sourceRef": "Seite 3, Ziffer 2.2a" }, { "name": "treibUndSchmierstoffe", "label": "2.2b Treib- und Schmierstoffe", "type": "number", "classification": "financial", "description": "Cost of fuel and lubricants for farm machinery.", "sourceRef": "Seite 3, Ziffer 2.2b" }, { "name": "repUnterhaltKleinwerkzeuge", "label": "2.2b Rep., Unterhalt, Kleinwerkzeuge", "type": "number", "classification": "financial", "description": "Cost of repairs, maintenance, and small tools for farm machinery.", "sourceRef": "Seite 3, Ziffer 2.2b" }, { "name": "arbeitenDurchDritte", "label": "2.2b Arbeiten durch Dritte", "type": "number", "classification": "financial", "description": "Cost of machinery/traction work performed by third parties (contractors) — the mirror-image expense of arbeitenFuerDritteFutterUndWeidegelder (Ziffer 2.1c), which is the same concept as income rather than expense.", "sourceRef": "Seite 3, Ziffer 2.2b" }, { "name": "futterzukaufFuttergeldRindvieh", "label": "2.2c Futterzukauf, Futtergeld f. Rindvieh", "type": "number", "classification": "financial", "description": "Cost of purchased feed and grazing/fodder fees for cattle.", "sourceRef": "Seite 3, Ziffer 2.2c" }, { "name": "futterzukaufSchweine", "label": "2.2c Futterzukauf für Schweine", "type": "number", "classification": "financial", "description": "Cost of purchased feed for pigs.", "sourceRef": "Seite 3, Ziffer 2.2c" }, { "name": "futterGefluegelAndereTiere", "label": "2.2c Futter für Geflügel, andere Tiere", "type": "number", "classification": "financial", "description": "Cost of feed for poultry and other animals.", "sourceRef": "Seite 3, Ziffer 2.2c" }, { "name": "tierarztMedikamenteBesamung", "label": "2.2c Tierarzt, Medikamente, Besamung", "type": "number", "classification": "financial", "description": "Cost of veterinary services, medication, and insemination.", "sourceRef": "Seite 3, Ziffer 2.2c" }, { "name": "uebrigeKostenTierhaltung", "label": "2.2c Übrige Kosten der Tierhaltung", "type": "number", "classification": "financial", "description": "Other livestock-keeping costs not separately itemized.", "sourceRef": "Seite 3, Ziffer 2.2c" }, { "name": "liegenschaftenUnterhaltskosten", "label": "2.2d Liegenschaften-Unterhaltskosten", "type": "number", "classification": "financial", "description": "Property maintenance costs. Per the form's own footnote, for a mixed-use property that is predominantly privately used, this cost should instead be declared on the Liegenschaftenverzeichnis or at Ziffer 8 of the main return (a different Ziffer than the mirror-image footnote at Ziffer 2.1f, which points to the main return's own Ziffer 6), with no depreciation claimed on that property here.", "sourceRef": "Seite 3, Ziffer 2.2d" }, { "name": "abschreibungenMaschinen", "label": "2.2e Abgänge und Abschreibungen/Wertverminderungen — Maschinen", "type": "number", "classification": "financial", "description": "Disposals and depreciation/value reduction on machinery, drawn from the Ziffer 1.1 depreciation table.", "sourceRef": "Seite 3, Ziffer 2.2e" }, { "name": "abschreibungenObstBeerenReben", "label": "2.2e Abgänge und Abschreibungen/Wertverminderungen — Obst, Beeren, Reben", "type": "number", "classification": "financial", "description": "Disposals and depreciation/value reduction on fruit, berry, and vine plantings, drawn from the Ziffer 1.1 depreciation table.", "sourceRef": "Seite 3, Ziffer 2.2e" }, { "name": "abschreibungenGebaeudeMechEinrichtungen", "label": "2.2e Abgänge und Abschreibungen/Wertverminderungen — Gebäude (nur Abschreibungen), mech. Einrichtungen", "type": "number", "classification": "financial", "description": "Depreciation only (no disposals) on buildings, plus disposals/depreciation on mechanical fixtures, drawn from the Ziffer 1.2 depreciation table; subject to the same mixed-use-property footnote as liegenschaftenUnterhaltskosten (no depreciation on a predominantly privately-used property).", "sourceRef": "Seite 3, Ziffer 2.2e" }, { "name": "abschreibungenPflanzenMeliorationen", "label": "2.2e Abgänge und Abschreibungen/Wertverminderungen — Pflanzen, Meliorationen", "type": "number", "classification": "financial", "description": "Disposals and depreciation/value reduction on plantings and land-improvement works (Meliorationen), drawn from the Ziffer 1.2 depreciation table.", "sourceRef": "Seite 3, Ziffer 2.2e" }, { "name": "zwischentotalAbgaengeAbschreibungen", "label": "2.2e Zwischentotal", "type": "number", "required": true, "classification": "financial", "description": "Subtotal of Ziffer 2.2e: abschreibungenMaschinen plus abschreibungenObstBeerenReben plus abschreibungenGebaeudeMechEinrichtungen plus abschreibungenPflanzenMeliorationen.", "sourceRef": "Seite 3, Ziffer 2.2e, Zwischentotal" }, { "name": "barloehne", "label": "2.2f Bar- und Naturallöhne an Betriebsangestellte — Barlöhne", "type": "number", "classification": "financial", "description": "Cash wages paid to farm employees.", "sourceRef": "Seite 3, Ziffer 2.2f" }, { "name": "sozialleistungenAngestellte", "label": "2.2f Sozialleistungen für Angestellte", "type": "number", "classification": "financial", "description": "Social-insurance contributions and benefits paid for farm employees.", "sourceRef": "Seite 3, Ziffer 2.2f" }, { "name": "verpflegungBetriebsangestellte", "label": "2.2f 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 (per the companion Wegleitung's own Merkblatt NL 1/2007 employer-side Naturallohnabzug table).", "sourceRef": "Seite 3, Ziffer 2.2f" }, { "name": "unterkunftBetriebsangestellte", "label": "2.2f Unterkunft (% vom Eigenmietwert)", "type": "number", "classification": "financial", "description": "Imputed value of lodging (Unterkunft) provided to farm employees, computed as a percentage of the imputed rental value (Eigenmietwert) of the staff quarters.", "sourceRef": "Seite 3, Ziffer 2.2f" }, { "name": "schuldzinsen", "label": "2.2g Schuld- und Pachtzinsen — Schuldzinsen", "type": "number", "classification": "financial", "description": "Interest paid on business debt. Per the form's own footnote, for debt secured on a mixed-use property that is predominantly privately used, this interest should instead be declared on the Schuldenverzeichnis with a transfer into Ziffer 12 of the main return.", "sourceRef": "Seite 3, Ziffer 2.2g" }, { "name": "pachtzinsenAlpzinsen", "label": "2.2g Schuld- und Pachtzinsen — Pachtzinsen, Alpzinsen", "type": "number", "classification": "financial", "description": "Lease payments and alpine-pasture (Alp) rent paid.", "sourceRef": "Seite 3, Ziffer 2.2g" }, { "name": "beitraegeAhvAusgleichskasseBetriebsinhaber", "label": "2.2h Beiträge an AHV-Ausgleichskasse für Betriebsinhaber", "type": "number", "classification": "financial", "description": "The farm operator's own AHV/IV/EO compensation-fund contributions.", "sourceRef": "Seite 3, Ziffer 2.2h" }, { "name": "andereGeschaeftsaufwendungenRestlicheBetriebskosten", "label": "2.2i Andere Geschäftsaufwendungen und restliche Betriebskosten", "type": "number", "classification": "financial", "description": "Other business expenses and remaining operating costs. Per the companion Wegleitung zum Hilfsblatt B (whose rules apply by reference to Hilfsblatt G), this line may instead be claimed as a flat-rate estimate set by the tax authorities — in the Talzone, CHF 650 per ha of Wies-/Ackerland plus CHF 150 per Mutterschwein, CHF 9 per sold Mastschwein, CHF 3.50 per sold Jager, CHF 3.50 per Legehenne, and CHF 25 per Are of special crop branches; in the Berggebiet/voralpine Hügelzone, CHF 1,000 per Rindergrossvieheinheit (GVE) plus CHF 170 per Mutterschwein, CHF 12 per sold Mastschwein, and CHF 4 each per sold Jager/Legehenne — in which case Ziffer 2.2a/2.2b (Talzone) or 2.2a-2.2h (Berggebiet/vHz) are not also separately claimed at their actual amounts, and usual private-use shares are already reflected in the flat rate (so Ziffer 2.1g is ordinarily left blank).", "sourceRef": "Seite 3, Ziffer 2.2i" }, { "name": "totalBetriebsaufwendungen", "label": "2.2 Total Betriebsaufwendungen", "type": "number", "required": true, "classification": "financial", "description": "Total business expenses: duengerSaatgutPflanzenschutz plus hagelversicherungspraemie plus uebrigeKostenPflanzenbau plus treibUndSchmierstoffe plus repUnterhaltKleinwerkzeuge plus arbeitenDurchDritte plus futterzukaufFuttergeldRindvieh plus futterzukaufSchweine plus futterGefluegelAndereTiere plus tierarztMedikamenteBesamung plus uebrigeKostenTierhaltung plus liegenschaftenUnterhaltskosten plus zwischentotalAbgaengeAbschreibungen plus barloehne plus sozialleistungenAngestellte plus verpflegungBetriebsangestellte plus unterkunftBetriebsangestellte plus schuldzinsen plus pachtzinsenAlpzinsen plus beitraegeAhvAusgleichskasseBetriebsinhaber plus andereGeschaeftsaufwendungenRestlicheBetriebskosten. Feeds reineinkuenfte (Ziffer 2.3) together with totalBetriebseinkuenfte.", "sourceRef": "Seite 3, Ziffer 2.2, Total Betriebsaufwendungen" }, { "name": "reineinkuenfte", "label": "2.3 Reineinkünfte", "type": "number", "required": true, "classification": "financial", "description": "Net farm/forestry income: totalBetriebseinkuenfte minus totalBetriebsaufwendungen. Transfers to the main return's own Ziffer 2 (self-employment income, ch/zh/sta/steuererklaerung-natuerliche-personen), per this form's own printed transfer caption ('zu übertragen in Ziffer 2 der Steuererklärung') and independently corroborated by the companion Wegleitung's own Hilfsblatt-B guidance for the structurally equivalent Ziffer 1.6 line ('Übertrag in Ziffer 2 der Steuererklärung').", "sourceRef": "Seite 3, Ziffer 2.3" }, { "name": "bewirtschafteteFlaechenSummary", "label": "3.1 Bewirtschaftete Flächen (itemized municipality/canton/country rows)", "type": "string", "classification": "financial", "description": "Free-text summary of the itemized rows of the Ziffer 3.1 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). Collapsed to one free-text field per this registry's established treatment of unbounded, filer-named repeating rows (see e.g. ch/zh/sta/schuldenverzeichnis, ch/zh/sta/liegenschaftenverzeichnis); the table's own fixed 'Total' row is instead modelled individually as totalEigentumHa, totalPachtHa, and totalPachtzinsChf below, since a single aggregate total line is a bounded, fixed-shape figure. A Pachtlandverzeichnis (leased-land register) may be attached in support, per the form's own instruction ('evtl. Pachtlandverzeichnis beilegen').", "sourceRef": "Seite 4, Ziffer 3.1" }, { "name": "totalEigentumHa", "label": "3.1 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 3.1, Total" }, { "name": "totalPachtHa", "label": "3.1 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 3.1, Total" }, { "name": "totalPachtzinsChf", "label": "3.1 Total — Pachtzins (CHF)", "type": "number", "required": true, "classification": "financial", "description": "Total lease payments across all rows of bewirtschafteteFlaechenSummary.", "sourceRef": "Seite 4, Ziffer 3.1, Total" }, { "name": "bodennutzungWiesenWeiden", "label": "3.2 Bodennutzung — Wiesen, Weiden (ha)", "type": "number", "classification": "financial", "description": "Area used as meadow/pasture, in hectares.", "sourceRef": "Seite 4, Ziffer 3.2" }, { "name": "bodennutzungSilomaisFutterrueben", "label": "3.2 Bodennutzung — Silomais, Futterrüben (ha)", "type": "number", "classification": "financial", "description": "Area used for silage maize and fodder beet, in hectares.", "sourceRef": "Seite 4, Ziffer 3.2" }, { "name": "bodennutzungGetreideMaisRapsErbsen", "label": "3.2 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 3.2" }, { "name": "bodennutzungKartoffelnZuckerrueben", "label": "3.2 Bodennutzung — Kartoffeln, Zuckerrüben (ha)", "type": "number", "classification": "financial", "description": "Area used for potatoes and sugar beet, in hectares.", "sourceRef": "Seite 4, Ziffer 3.2" }, { "name": "bodennutzungObstanlagenOhneUnternutzen", "label": "3.2 Bodennutzung — Obstanlagen ohne Unternutzen (ha)", "type": "number", "classification": "financial", "description": "Area used for orchards without understorey cultivation, in hectares.", "sourceRef": "Seite 4, Ziffer 3.2" }, { "name": "bodennutzungGemueseBeerenReben", "label": "3.2 Bodennutzung — Gemüse, Beeren, Reben (ha)", "type": "number", "classification": "financial", "description": "Area used for vegetables, berries, and vines, in hectares.", "sourceRef": "Seite 4, Ziffer 3.2" }, { "name": "bodennutzungAndere", "label": "3.2 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 3.2" }, { "name": "totalLandwirtschaftlicheNutzflaeche", "label": "3.2 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, should reconcile to the combined Eigentum-plus-Pacht area reported at Ziffer 3.1 (totalEigentumHa plus totalPachtHa), since Ziffer 3.2 breaks the same operated land down by use.", "sourceRef": "Seite 4, Ziffer 3.2, Total landw. Nutzfläche" }, { "name": "bodennutzungWald", "label": "3.2 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 3.1.", "sourceRef": "Seite 4, Ziffer 3.2" }, { "name": "bodennutzungObstbaeumeAnzahl", "label": "3.2 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 3.2", "validation": { "minimum": 0 } }, { "name": "tierhaltungKueheStiere", "label": "3.3 Tierhaltung — Kühe, Stiere (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of cows and bulls held at the business year-end.", "sourceRef": "Seite 4, Ziffer 3.3", "validation": { "minimum": 0 } }, { "name": "tierhaltungAufzuchtrindvieh", "label": "3.3 Tierhaltung — Aufzuchtrindvieh (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of young/rearing cattle held at the business year-end.", "sourceRef": "Seite 4, Ziffer 3.3", "validation": { "minimum": 0 } }, { "name": "tierhaltungMastrindvieh", "label": "3.3 Tierhaltung — Mastrindvieh (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of fattening cattle held at the business year-end.", "sourceRef": "Seite 4, Ziffer 3.3", "validation": { "minimum": 0 } }, { "name": "tierhaltungMutterschweine", "label": "3.3 Tierhaltung — Mutterschweine (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of breeding sows held at the business year-end.", "sourceRef": "Seite 4, Ziffer 3.3", "validation": { "minimum": 0 } }, { "name": "tierhaltungMastschweineJager", "label": "3.3 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 3.3", "validation": { "minimum": 0 } }, { "name": "tierhaltungPferde", "label": "3.3 Tierhaltung — Pferde (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of horses held at the business year-end.", "sourceRef": "Seite 4, Ziffer 3.3", "validation": { "minimum": 0 } }, { "name": "tierhaltungZiegenSchafe", "label": "3.3 Tierhaltung — Ziegen, Schafe (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of goats and sheep held at the business year-end.", "sourceRef": "Seite 4, Ziffer 3.3", "validation": { "minimum": 0 } }, { "name": "tierhaltungGefluegel", "label": "3.3 Tierhaltung — Geflügel (Anzahl)", "type": "integer", "classification": "financial", "description": "Number of poultry held at the business year-end.", "sourceRef": "Seite 4, Ziffer 3.3", "validation": { "minimum": 0 } }, { "name": "tierhaltungAndere", "label": "3.3 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 3.3", "validation": { "minimum": 0 } }, { "name": "milchkontingentKg", "label": "3.3 Milchkontingent (kg)", "type": "number", "classification": "financial", "description": "The farm's milk production quota/contingent, in kilograms. The form's own column header additionally prints 'Anzahl' once for the whole Ziffer 3.3 table; this is interpreted as the head-count column heading applying uniformly to each of the nine animal-category rows above (each modelled as its own Anzahl field), not as a second value tied specifically to the milk quota — see VERIFICATION.md for this disclosed reading of a genuinely ambiguous print layout.", "sourceRef": "Seite 4, Ziffer 3.3" }, { "name": "direktzahlungenInsgesamt", "label": "3.4 Direktzahlungen, insgesamt", "type": "number", "classification": "financial", "description": "Total direct payments (federal/cantonal agricultural subsidies) received, only completed when the taxpayer also receives Familienzulagen (family allowances, declared separately on the main return's own Ziffer 3.4). Equal to the sum of allgemeineHangbeitraegeBund, allgemeineHangbeitraegeKanton, soemmerungsbeitraegeBund, soemmerungsbeitraegeKanton, and tierhaltungErschwerendeProduktionsbedingungen below; ordinarily the same total already included within besondereLeistungenBundKanton (Ziffer 2.1d), for which this section provides the itemized subsidy-type breakdown.", "sourceRef": "Seite 4, Ziffer 3.4" }, { "name": "ackerbaubeitraegeInsgesamt", "label": "3.4 Ackerbaubeiträge, insgesamt (müssen in den Betriebseinkünften enthalten sein)", "type": "number", "classification": "financial", "description": "Total arable-farming subsidies received — a disclosure figure the form requires to already be included within Betriebseinkünfte (specifically within ertraegeAckerbau, Ziffer 2.1a), not an additional amount to add.", "sourceRef": "Seite 4, Ziffer 3.4" }, { "name": "allgemeineHangbeitraegeBund", "label": "3.4 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 3.4" }, { "name": "allgemeineHangbeitraegeKanton", "label": "3.4 davon entfallen auf — allgemeine Hangbeiträge Kanton", "type": "number", "classification": "financial", "description": "Portion of direktzahlungenInsgesamt attributable to cantonal general slope-farming (Hangbeiträge) payments.", "sourceRef": "Seite 4, Ziffer 3.4" }, { "name": "soemmerungsbeitraegeBund", "label": "3.4 davon entfallen auf — Sömmerungsbeiträge Bund", "type": "number", "classification": "financial", "description": "Portion of direktzahlungenInsgesamt attributable to federal alpine-summering (Sömmerung) payments.", "sourceRef": "Seite 4, Ziffer 3.4" }, { "name": "soemmerungsbeitraegeKanton", "label": "3.4 davon entfallen auf — Sömmerungsbeiträge Kanton", "type": "number", "classification": "financial", "description": "Portion of direktzahlungenInsgesamt attributable to cantonal alpine-summering (Sömmerung) payments.", "sourceRef": "Seite 4, Ziffer 3.4" }, { "name": "tierhaltungErschwerendeProduktionsbedingungen", "label": "3.4 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 3.4" }, { "name": "kaelbermast", "label": "3.5 Spezialbetriebszweige — Kälbermast", "type": "boolean", "description": "Whether the business operates a calf-fattening special branch (Kälbermast).", "sourceRef": "Seite 4, Ziffer 3.5" }, { "name": "pferdezucht", "label": "3.5 Spezialbetriebszweige — Pferdezucht", "type": "boolean", "description": "Whether the business operates a horse-breeding special branch (Pferdezucht).", "sourceRef": "Seite 4, Ziffer 3.5" }, { "name": "pensionspferde", "label": "3.5 Spezialbetriebszweige — Pensionspferde", "type": "boolean", "description": "Whether the business operates a livery/boarding-horse special branch (Pensionspferde).", "sourceRef": "Seite 4, Ziffer 3.5" }, { "name": "pouletmast", "label": "3.5 Spezialbetriebszweige — Pouletmast", "type": "boolean", "description": "Whether the business operates a broiler-chicken-fattening special branch (Pouletmast).", "sourceRef": "Seite 4, Ziffer 3.5" }, { "name": "viehhandel", "label": "3.5 Spezialbetriebszweige — Viehhandel", "type": "boolean", "description": "Whether the business engages in livestock trading (Viehhandel) as a special branch.", "sourceRef": "Seite 4, Ziffer 3.5" }, { "name": "andereSpezialbetriebszweige", "label": "3.5 Spezialbetriebszweige — andere", "type": "string", "description": "Free-text description of any other special operating branch not listed among the five named checkboxes.", "sourceRef": "Seite 4, Ziffer 3.5", "validation": { "maxLength": 200 } }, { "name": "produktionszone", "label": "3.6 Produktionszone", "type": "string", "required": true, "description": "The agricultural production zone the business's land is classified under, which determines eligibility thresholds for using this simplified Hilfsblatt G (vs. Hilfsblatt B) and the applicable flat-rate deduction schedule for Ziffer 2.2i.", "sourceRef": "Seite 4, Ziffer 3.6", "validation": { "enum": [ "Talzone", "vHz", "Bergzone 1", "Bergzone 2", "Bergzone 3" ] } }, { "name": "adresseVerkaeufer", "label": "3.7 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 3.7", "validation": { "maxLength": 300 } }, { "name": "chfVerkaufspreis", "label": "3.7 Liegenschaftenkäufe und -verkäufe — CHF (Verkauf)", "type": "number", "classification": "financial", "description": "Sale price of the property sold, corresponding to adresseVerkaeufer.", "sourceRef": "Seite 4, Ziffer 3.7" }, { "name": "adresseKaeufer", "label": "3.7 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 3.7 heading, 'Liegenschaftenkäufe und -verkäufe').", "sourceRef": "Seite 4, Ziffer 3.7", "validation": { "maxLength": 300 } }, { "name": "chfKaufpreis", "label": "3.7 Liegenschaftenkäufe und -verkäufe — CHF (Kauf)", "type": "number", "classification": "financial", "description": "Purchase price of the property bought, corresponding to adresseKaeufer.", "sourceRef": "Seite 4, Ziffer 3.7" }, { "name": "anderesGewerbeAlsNebenbetrieb", "label": "3.8 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 Reineinkünfte 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).", "sourceRef": "Seite 4, Ziffer 3.8", "validation": { "enum": [ "in den vorstehenden Reineinkünften enthalten", "separat mit Hilfsblatt A deklariert" ] } }, { "name": "bemerkungenBeilagen", "label": "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 3.1).", "sourceRef": "Seite 4, footer", "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 (household header)", "fields": [ "jahr", "ahvn13RemainingDigits", "gemeinde", "name", "vorname" ], "next": "depreciationTables" }, { "id": "depreciationTables", "title": "1. Abschreibungstabellen (depreciation tables)", "fields": [ "maschinenPflanzungenDepreciationSummary", "liegenschaftDepreciationSummary" ], "next": "income" }, { "id": "income", "title": "2.1 Ermittlung der Betriebseinkünfte (farm income computation)", "fields": [ "ertraegeAckerbau", "ertraegeRebObstUndGemuesebau", "ertraegeWaldbau", "ertraegeHeuGrasverkaufWeitereErtraege", "rindviehMilchUndMilchprodukte", "rindviehFleischUndTierverkaeufe", "abzueglichRindviehTierzukaeufe", "schweineFleischUndTierverkaeufe", "abzueglichSchweineTierzukaeufe", "gefluegelAndereEierFleischTierverkaeufeWeitereErloese", "abzueglichGefluegelAndereTierzukaeufe", "arbeitenFuerDritteFutterUndWeidegelder", "besondereLeistungenBundKanton", "zwischentotalErtraegeArbeitenBeitraege", "naturalbezuegeErwachsene", "naturalbezuegeKinderBis6Jahre", "naturalbezuegeKinder6Bis13Jahre", "naturalbezuegeKinder13Bis18Jahre", "kaesereibezuege", "mietwertBetriebsleiterwohnung", "mietUndPachtzinsen", "privatanteilAuto", "privatanteilVersicherungen", "privatanteilHeizungStromTelefonTv", "privatanteilLoehneBetriebsangestellteAndere", "andereGeschaeftsertraegeGemaessAufstellung", "zwischentotalNaturalbezuegeMietwerteUndPrivatanteile", "bestandJahresendeRindvieh", "bestandJahresendeSchweine", "bestandJahresendeGefluegelAndereTiere", "bestandJahresendeVorraete", "zwischentotalInklBestandJahresende", "bestandJahresbeginnRindvieh", "bestandJahresbeginnSchweine", "bestandJahresbeginnGefluegelAndereTiere", "bestandJahresbeginnVorraete", "totalBetriebseinkuenfte" ], "next": "expenses" }, { "id": "expenses", "title": "2.2 Ermittlung der Betriebsaufwendungen (farm expense computation)", "fields": [ "duengerSaatgutPflanzenschutz", "hagelversicherungspraemie", "uebrigeKostenPflanzenbau", "treibUndSchmierstoffe", "repUnterhaltKleinwerkzeuge", "arbeitenDurchDritte", "futterzukaufFuttergeldRindvieh", "futterzukaufSchweine", "futterGefluegelAndereTiere", "tierarztMedikamenteBesamung", "uebrigeKostenTierhaltung", "liegenschaftenUnterhaltskosten", "abschreibungenMaschinen", "abschreibungenObstBeerenReben", "abschreibungenGebaeudeMechEinrichtungen", "abschreibungenPflanzenMeliorationen", "zwischentotalAbgaengeAbschreibungen", "barloehne", "sozialleistungenAngestellte", "verpflegungBetriebsangestellte", "unterkunftBetriebsangestellte", "schuldzinsen", "pachtzinsenAlpzinsen", "beitraegeAhvAusgleichskasseBetriebsinhaber", "andereGeschaeftsaufwendungenRestlicheBetriebskosten", "totalBetriebsaufwendungen" ], "next": "reineinkuenfteStep" }, { "id": "reineinkuenfteStep", "title": "2.3 Reineinkünfte (net farm/forestry income)", "fields": [ "reineinkuenfte" ], "next": "betriebsangaben" }, { "id": "betriebsangaben", "title": "3. Angaben über den Betrieb (operational detail)", "fields": [ "bewirtschafteteFlaechenSummary", "totalEigentumHa", "totalPachtHa", "totalPachtzinsChf", "bodennutzungWiesenWeiden", "bodennutzungSilomaisFutterrueben", "bodennutzungGetreideMaisRapsErbsen", "bodennutzungKartoffelnZuckerrueben", "bodennutzungObstanlagenOhneUnternutzen", "bodennutzungGemueseBeerenReben", "bodennutzungAndere", "totalLandwirtschaftlicheNutzflaeche", "bodennutzungWald", "bodennutzungObstbaeumeAnzahl", "tierhaltungKueheStiere", "tierhaltungAufzuchtrindvieh", "tierhaltungMastrindvieh", "tierhaltungMutterschweine", "tierhaltungMastschweineJager", "tierhaltungPferde", "tierhaltungZiegenSchafe", "tierhaltungGefluegel", "tierhaltungAndere", "milchkontingentKg", "direktzahlungenInsgesamt", "ackerbaubeitraegeInsgesamt", "allgemeineHangbeitraegeBund", "allgemeineHangbeitraegeKanton", "soemmerungsbeitraegeBund", "soemmerungsbeitraegeKanton", "tierhaltungErschwerendeProduktionsbedingungen", "kaelbermast", "pferdezucht", "pensionspferde", "pouletmast", "viehhandel", "andereSpezialbetriebszweige", "produktionszone", "adresseVerkaeufer", "chfVerkaufspreis", "adresseKaeufer", "chfKaufpreis", "anderesGewerbeAlsNebenbetrieb", "bemerkungenBeilagen" ], "next": "filing" }, { "id": "filing", "title": "Ort, Datum und Unterschrift (place, date, and signature)", "fields": [ "placeOfSigning", "dateOfSigning" ] } ] }