{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ch/zh/sta/liegenschaftenverzeichnis",
  "version": "1.0.0",
  "title": "Switzerland (Canton Zürich) Real-Estate Register (Liegenschaftenverzeichnis)",
  "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 who owns or holds a usufruct right (Nutzniessung) over one or more properties (single-family house, condominium unit, multi-family building, business building, building lot, agricultural/forestry land, etc. — in Canton Zürich, another canton, or abroad) to declare, per property: its location and type; its two official assessed tax values (a capitalized-income value for agricultural/forestry properties, and a market/capitalized value for every other property); its imputed rental value (Eigenmietwert, for self-occupied space) and/or actual rent and lease income; its deductible maintenance and management costs (a flat 20% allowance or itemized actual costs); and the resulting net remaining income per property. Unlike its four sibling companion schedules (Wertschriften- und Guthabenverzeichnis, Berufsauslagen, Versicherungsprämien, Aus- und Weiterbildung), which are republished every tax year under a year-numbered URL path, this form is hosted at a year-independent URL and carries its own 'Jahr' (tax year) entry box rather than a year printed in its title, since the same printed template is reused across tax years. This document models: the tax-year and household-identification header; the per-property inventory (location, canton/country, street, type, area, the two Steuerwert columns, the Eigenmietwert/rental-income breakdown, the maintenance-cost method and amount, and the resulting net remaining income per property), collapsed into one free-text field per this registry's established treatment of unbounded repeating tables under GovSchema v0.3's flat field model (no `array`/nested-object element type exists yet, GSP-0009); the pass-through Steuerwert and net-income totals carried over from a continuation sheet (Beiblatt zum Liegenschaftenverzeichnis, for holdings beyond the 10 printed property rows) — which this document does not itself model; and the form's own headline totals (the agricultural/forestry Ertragswert total, the market-value Verkehrswert total, and the net real-estate income total) that transfer directly onto specific numbered lines of the main return. It does NOT model: the Beiblatt zum Liegenschaftenverzeichnis (the continuation sheet itself), a distinct, separately-published document referenced only as a pass-through transfer amount; the per-property breakdown of the repeating property table as individual fields (collapsed to free text, per the scope decision above); the rental-income statement (Ertragsaufstellung/Mieterspiegel) or itemized maintenance-cost statement a filer attaches for a rented property or an actual-cost claim, each represented only as an ungated `documents[]` supporting-evidence entry since the triggering condition (a rented unit, or the 'effektiv' cost method) lives inside the collapsed free-text field and cannot be structurally gated; or the official property-valuation notice (Liegenschaftenbewertung) the Gemeindesteueramt (municipal tax office) sends the taxpayer, since it is not itself an attachment this form's own Wegleitung asks the filer to submit. 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/est-formulare/350%20Liegensch%20ZH%202025%20HA%20DEF.pdf",
    "retrievedAt": "2026-07-09",
    "documentRef": "StA Form. 350 (2025) 12.25 — Liegenschaftenverzeichnis, Kanton Zürich (2-page, year-independent schedule: the property inventory and its two Steuerwert columns on p.1, the per-property income/maintenance-cost/net-income table on p.2), read together with the main return it is a companion to, ch/zh/sta/steuererklaerung-natuerliche-personen, whose own line 188 (Ziffer 6) and lines 421/422 (Ziffer 31.1/31.2) reference this document by name, and with the Kantonales Steueramt Zürich's own 40-page 'Wegleitung zur Steuererklärung 2025' at https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2025/est-wegleitungen/305_Wegleitung_ZH_2025_HA%20bf%20DEF.pdf, whose pp.28-30 restate every rule this form's own printed prose summarizes."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-09",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-09",
    "notes": "GOV-1889: GovSchema Standard Research cycle. Closes the specific open backlog candidate CATALOG.md flagged after GOV-1882 (which authored the Aus- und Weiterbildungskosten schedule and left Liegenschaftenverzeichnis, Schuldenverzeichnis, and Hilfsblatt A/B/G as the remaining open list), picking Liegenschaftenverzeichnis as the strongest remaining candidate: real-estate ownership is common among Swiss filers and this form's own printed prose is unusually self-contained. Reconnaissance this cycle confirmed this form, unlike its four sibling companion schedules, is hosted at a year-independent URL path (`jahrunabhaengig/`, not the yearly `2025/` path) and carries its own 'Jahr' entry box rather than a year printed in its cover title. The form (350 Liegensch ZH 2025 HA DEF.pdf, 71,322 bytes, 2 pages, %PDF-1.4, no /Encrypt) was fetched fresh this cycle (HTTP 200, no login/CAPTCHA/WAF gate) and its byte size independently confirmed against the reconnaissance finding. pdfjs-dist text extraction (with full (x, y) coordinates per text item) plus a pdf-lib AcroForm scan (`form.getFields()`, 0 fields) and a pdfjs-dist per-page Widget-annotation scan (`page.getAnnotations()`, 0 widgets across both pages) both confirm this is a flat, non-AcroForm, print/reference-facsimile PDF — the same shape as its four CH-ZH sibling schedules. Both pages were additionally rendered to PNG via node-canvas (2.5x scale) to visually disambiguate the two adjacent Steuerwert columns (Ertragswert/Land- oder Forstwirtschaft vs. Verkehrswert) and the pauschal/effektiv maintenance-cost choice before any field name was assigned. The companion Wegleitung (305_Wegleitung_ZH_2025_HA bf DEF.pdf, 1,497,565 bytes, 40 pages, %PDF-1.7, fetched the same way, HTTP 200) was used to (a) confirm pp.28-30 restate and expand this form's own printed rules (the Eigenmietwert computation bases for Einfamilienhaus/Stockwerkeigentum vs. Mehrfamilienhaus/Geschäftshaus; the 20%-of-gross-rent flat maintenance-cost allowance; the Bruttojahresertrag x 100 / 7.05 capitalization formula for a Mehrfamilienhaus/Geschäftshaus's own assessed Vermögenssteuerwert, which nonetheless transfers into the Verkehrswert column/Ziffer 31.1, not the Ertragswert/Land-oder-Forstwirtschaft column/Ziffer 31.2, which is reserved strictly for genuinely agricultural/forestry-classified land) and confirm both Steuerwert figures are, in the ordinary case, transfer values from the Gemeindesteueramt's own Liegenschaftenbewertung notice ('Falls Sie den Steuerwert Ihrer Liegenschaft nicht kennen, gibt Ihnen das Gemeindesteueramt gerne Auskunft'), not independently computed by the filer, and (b) confirm — via a full-text scan for 'StA Form. 350', a page-by-page 'Beispiel'/'Muster' scan, and a rendered-PNG check of the wealth/income specimen pages (PDF pp.35 and 38) — that no dedicated worked specimen of this exact form's own per-property line items exists anywhere in the Wegleitung: PDF pp.14/28/29/30 carry only this form's own blank reference facsimile as a background layer behind explanatory prose, and the Wegleitung's official 'Muster-Meister Felix und Regula' household specimen (which explicitly lists 'selbstbewohnte Liegenschaft' — a self-occupied property — among its stated assumptions) shows only the two aggregate transfer figures this schedule would have produced (line 188, Nettoertrag aus Liegenschaften, CHF 15'680; line 421, Ziffer 31.1 Verkehrswert, CHF 1'050'000; line 422, Ziffer 31.2, blank), with no supporting Form-350-level breakdown of Ort/Strasse/Art/Fläche/Ertragswert/Verkehrswert/Eigenmietwert/Unterhalt. This negative finding is disclosed explicitly (the same disclosure the aus-und-weiterbildungskosten cycle, GOV-1882, made for Form 367): this schema's own worked mock-data example (see VERIFICATION.md) is independently constructed and hand-recomputed, not matched against an official specimen, though it deliberately uses a similar order of magnitude to the Wegleitung's own aggregate figures as a plausibility cross-check. See VERIFICATION.md for the full field-by-field source mapping, every disclosed scope decision and judgment call, 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": "taxYear",
      "label": "Jahr",
      "type": "integer",
      "required": true,
      "description": "The tax year this real-estate register is filed for. Unlike its four sibling companion schedules, this form's own printed template carries no tax year in its title (it is hosted at a year-independent URL and reused across tax years), so the filer enters the year explicitly in this box instead.",
      "sourceRef": "p.1, 'Jahr' box",
      "validation": {
        "minimum": 2000,
        "maximum": 2100
      }
    },
    {
      "name": "ahvn13RemainingDigits",
      "label": "AHVN13 (13-stellig)",
      "type": "string",
      "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. Collected once per household, regardless of whether the underlying return is filed by one person or jointly by a married couple.",
      "sourceRef": "p.1, header",
      "validation": {
        "pattern": "^[0-9]{10}$"
      }
    },
    {
      "name": "gemeinde",
      "label": "Gemeinde",
      "type": "string",
      "description": "The taxpayer's municipality of residence (Gemeinde) within Canton Zürich.",
      "sourceRef": "p.1, header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "name",
      "label": "Name",
      "type": "string",
      "classification": "pii",
      "description": "The taxpayer's surname. Collected once per household on this schedule, regardless of whether the underlying return is filed by one person or jointly by a married couple.",
      "sourceRef": "p.1, header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "vorname",
      "label": "Vorname",
      "type": "string",
      "classification": "pii",
      "description": "The taxpayer's first name(s). For a joint filing this box may list both spouses' first names.",
      "sourceRef": "p.1, header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "propertyInventoryDetails",
      "label": "Liegenschaftenverzeichnis (Liegenschaft 1 – 10)",
      "type": "string",
      "required": true,
      "classification": "financial",
      "description": "One entry per property (Einfamilienhaus, Eigentumswohnung, Mehrfamilienhaus, Geschäftshaus, Bauplatz, Wiese, a share in an undivided estate's property, etc.) the taxpayer owned or held a usufruct right (Nutzniessung) over at any time during the tax year, wherever located (Canton Zürich, another canton, or abroad — all properties must be declared). For each: the location (Ort), canton or country if outside Zürich (Kanton/Land), street (Strasse), type (Art), and area in square metres (Fläche in m2); the property's official assessed tax value for the year, in whole CHF, entered in one of two columns depending on the property's category — 'Ertragswert (Land- oder Forstwirtschaft)', for agricultural or forestry land and buildings only, a capitalized-yield value; or 'Verkehrswert', for every other property, whether the municipality's assessment is itself market-comparison-based (single-family houses, condominium units) or capitalization-formula-based (multi-family/business buildings: Vermögenssteuerwert = Bruttojahresertrag x 100 / 7.05) — in the ordinary case this value is a transfer from the Gemeindesteueramt's own Liegenschaftenbewertung notice already sent to the taxpayer, not independently computed; the imputed rental value of any owner-occupied space plus actual rent/lease income received (Eigenmietwert/Miet- und Pachtzinseinnahmen), split into a 'Wohnungen, Zimmer, Garagen etc.' amount, a 'Gewerblich/geschäftlich benutzte Räume' amount, and their Total, all in whole CHF (for a self-occupied single-family house or condominium unit the Eigenmietwert is the municipality-assigned value per the Regierungsrat's own valuation instruction; for a self-occupied unit in an owner's own multi-family/business building, 70% of the rent achievable on the open market); the deductible maintenance and management cost, in whole CHF, claimed either as a flat 20%-of-gross-rental-income allowance (pauschal) or as itemized actual costs (effektiv) — mutually exclusive per property, and a flat-rate claim is not permitted for a predominantly commercially-used property; and the resulting net remaining income (Verbleibender Ertrag) for that property, in whole CHF (the Total Eigenmietwert/rental-income amount minus the maintenance/management cost claimed). Collapsed into one free-text field per the source table's own 10 repeating property rows (spanning both the property/value table on p.1 and the income/cost table on p.2, linked by property number), consistent with this registry's established treatment of unbounded repeating tables under GovSchema v0.3's flat field model. Properties beyond the 10th are declared on a separate continuation sheet (Beiblatt zum Liegenschaftenverzeichnis), not itself modelled by this document — only its Steuerwert and net-income transfer totals are (see transferFromBeiblattErtragswert and related fields).",
      "sourceRef": "p.1, 'Liegenschaft 1' through 'Liegenschaft 10' blocks (Ort/Kanton-Land/Strasse/Art/Fläche columns, and the Ertragswert/Land-oder-Forstwirtschaft boxes 5531-55310 and Verkehrswert boxes 5541-55410); p.2, the per-property income/cost table (boxes 5701-57010, 5711-57110, 5721-57210, 5731-57310/5741-57410, and 5751-57510)",
      "validation": {
        "maxLength": 6000
      }
    },
    {
      "name": "transferFromBeiblattErtragswert",
      "label": "Übertrag der Zahlen aus weiteren Liegenschaftenverzeichnissen — Ertragswert (Land- oder Forstwirtschaft)",
      "type": "number",
      "classification": "financial",
      "description": "Agricultural/forestry Ertragswert, in whole CHF, carried over from a continuation sheet (Beiblatt zum Liegenschaftenverzeichnis) — used only when the taxpayer owns more properties than the 10 rows on this form provide for (the continuation sheet itself, which repeats the same row shape, is not modelled by this document). Left blank or zero if no continuation sheet was needed.",
      "sourceRef": "p.1, box 557"
    },
    {
      "name": "transferFromBeiblattVerkehrswert",
      "label": "Übertrag der Zahlen aus weiteren Liegenschaftenverzeichnissen — Verkehrswert",
      "type": "number",
      "classification": "financial",
      "description": "Verkehrswert (or capitalization-formula-derived Vermögenssteuerwert) for every non-agricultural/forestry property, in whole CHF, carried over from a continuation sheet.",
      "sourceRef": "p.1, box 558"
    },
    {
      "name": "transferFromBeiblattVerbleibenderErtrag",
      "label": "Übertrag der Zahlen aus weiteren Liegenschaftenverzeichnissen — Verbleibender Ertrag",
      "type": "number",
      "classification": "financial",
      "description": "Net remaining income (Verbleibender Ertrag), in whole CHF, carried over from a continuation sheet, after that sheet's own rental-income and maintenance-cost figures for the additional properties it lists.",
      "sourceRef": "p.2, box 578"
    },
    {
      "name": "totalErtragswertLandwirtschaft",
      "label": "Total Ertragswert (Land- oder Forstwirtschaft)",
      "type": "number",
      "classification": "financial",
      "description": "Total assessed tax value, in whole CHF, of every agricultural/forestry property in propertyInventoryDetails plus transferFromBeiblattErtragswert. Left blank or zero if the taxpayer owns no agricultural or forestry property. Transfers to the main return's realEstateIncomeValueWealth field (Steuererklärung Seite 4, Ziffer 31.2).",
      "sourceRef": "p.1, box 3952"
    },
    {
      "name": "totalVerkehrswert",
      "label": "Total Verkehrswert",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total assessed tax value, in whole CHF, of every non-agricultural/forestry property in propertyInventoryDetails plus transferFromBeiblattVerkehrswert. Transfers to the main return's realEstateMarketValueWealth field (Steuererklärung Seite 4, Ziffer 31.1).",
      "sourceRef": "p.1, box 3951"
    },
    {
      "name": "netRealEstateIncome",
      "label": "Nettoertrag aus Liegenschaften",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total net remaining income from every property, in whole CHF: the sum of every property's Verbleibender Ertrag in propertyInventoryDetails, plus transferFromBeiblattVerbleibenderErtrag. This is the entire reason this schedule exists — the online filing portal transfers it automatically, but a paper filer must carry it forward themselves. Transfers to the main return's netRealEstateIncome field (Steuererklärung Seite 2, Ziffer 6).",
      "sourceRef": "p.2, box 3953"
    }
  ],
  "documents": [
    {
      "id": "rentalIncomeStatementMieterspiegel",
      "label": "Ertragsaufstellung (Mieterspiegel) je vermieteter Liegenschaft",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Wegleitung pp.28-29: 'Für jede vermietete Liegenschaft ist eine detaillierte Ertragsaufstellung (Mieterspiegel) beizulegen'; if no separate statement exists, the required detail is instead entered on the Beiblatt zum Liegenschaftenverzeichnis"
    },
    {
      "id": "maintenanceCostStatement",
      "label": "Detaillierte Aufstellung über die tatsächlichen Unterhalts- und Verwaltungskosten (bei Wahl 'effektiv')",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Wegleitung p.29: 'Für jede Liegenschaft, für welche die tatsächlichen Aufwendungen geltend gemacht werden, ist der Steuererklärung eine detaillierte Aufstellung über diese Aufwendungen (enthaltend Datum, Art der Leistung, Empfänger, Beträge usw.) beizulegen'"
    },
    {
      "id": "continuationSheetBeiblatt",
      "label": "Beiblatt zum Liegenschaftenverzeichnis (continuation sheet for additional properties)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.1 box 557; p.1 box 558; p.2 box 578",
      "requiredWhen": {
        "any": [
          {
            "field": "transferFromBeiblattErtragswert",
            "greaterThan": 0
          },
          {
            "field": "transferFromBeiblattVerkehrswert",
            "greaterThan": 0
          },
          {
            "field": "transferFromBeiblattVerbleibenderErtrag",
            "greaterThan": 0
          }
        ]
      }
    }
  ],
  "steps": [
    {
      "id": "header",
      "title": "Jahr, AHVN13, Gemeinde und Personalien (tax year and household identification)",
      "fields": [
        "taxYear",
        "ahvn13RemainingDigits",
        "gemeinde",
        "name",
        "vorname"
      ],
      "next": "properties"
    },
    {
      "id": "properties",
      "title": "Liegenschaftenverzeichnis (property inventory)",
      "fields": [
        "propertyInventoryDetails",
        "transferFromBeiblattErtragswert",
        "transferFromBeiblattVerkehrswert",
        "transferFromBeiblattVerbleibenderErtrag"
      ],
      "next": "totals"
    },
    {
      "id": "totals",
      "title": "Totale (headline totals)",
      "fields": [
        "totalErtragswertLandwirtschaft",
        "totalVerkehrswert",
        "netRealEstateIncome"
      ]
    }
  ]
}