{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ch/zh/sta/schuldenverzeichnis",
  "version": "1.0.0",
  "title": "Switzerland (Canton Zürich) Debts Register (Schuldenverzeichnis)",
  "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 owed one or more private debts (including mortgage/real-estate-secured debt) at any point during the tax year to itemize, per creditor: the creditor's name, first name (or company name), and address; the outstanding debt balance as of 31 December; and the debt interest paid during the year. Like its sibling Liegenschaftenverzeichnis, 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 itemized creditor table (30 printed rows, each row's creditor name/address, year-end debt balance, and debt interest paid), 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); and the form's own two headline totals (total private debt and total private debt interest) that transfer directly onto specific numbered lines of the main return. It does NOT model: a continuation sheet for creditors beyond the 30 printed rows, since — unlike the Wertschriften- und Guthabenverzeichnis and Liegenschaftenverzeichnis schedules — this form's own printed page carries no reference to a dedicated Beiblatt/continuation sheet for the debts table, nor does the main return's own Wegleitung mention one for this schedule specifically; the per-row breakdown of the 30-row table as individual fields (collapsed to free text, per the scope decision above); or any office-only field. 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/355_schulden_zh_2020_def.pdf",
    "retrievedAt": "2026-07-09",
    "documentRef": "StA Form. 355 (2020) 12.20 — Schuldenverzeichnis, Kanton Zürich (1-page, year-independent schedule: the tax-year/household header, the 30-row itemized creditor table, and the Total Privatschulden/private Schuldzinsen line), read together with the main return it is a companion to, ch/zh/sta/steuererklaerung-natuerliche-personen, whose own line 250 (Ziffer 12, Schuldzinsen) and line 470 (Ziffer 34, Schulden) 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 p.37 (Abzüge, Ziffer 12) and p.38 (Vermögen, Ziffer 34) restate this schedule's role and, on p.38, carry a fully worked household specimen (Felix and Regula Muster) showing a CHF 750'000 debt balance (Ziffer 34) and, on p.37, a CHF 8'000 debt interest deduction (Ziffer 12) — identical in both the Staatssteuer and Bundessteuer columns."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-09",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-09",
    "notes": "GOV-1896: GovSchema Standard Research cycle. Closes one of the two remaining open backlog candidates CATALOG.md has flagged since GOV-1868 (Liegenschaftenverzeichnis, closed GOV-1889, and Schuldenverzeichnis; Hilfsblatt A/B/G remains open — deliberately not picked up this cycle since it is in substance three separate self-employment bookkeeping worksheets (Forms 328/329 for Hilfsblatt A, 330 for Hilfsblatt B, 331 for Hilfsblatt G), not a single companion schedule, and so does not fit this registry's one-schedule-per-cycle pattern). The form (355_schulden_zh_2020_def.pdf, 54,514 bytes, 1 page, %PDF-1.5, no /Encrypt) was fetched fresh this cycle directly from the same zh.ch tax-forms listing page (https://www.zh.ch/de/steuern-finanzen/steuern/steuern-natuerliche-personen/steuererklaerung-natuerliche-personen.html) prior CH-ZH cycles used (HTTP 200, no login/CAPTCHA/WAF gate), and confirmed hosted at the same year-independent 'jahrunabhaengig' URL path as the Liegenschaftenverzeichnis (its own printed template, 'StA Form. 355 (2020) 12.20,' is reused across tax years; the filer enters the year explicitly in the form's own 'Jahr' box). pdfjs-dist text extraction (with full (x, y) coordinates) plus a pdfjs-dist per-page Widget-annotation scan (`page.getAnnotations()`, filtered to `subtype === 'Widget'`) confirm zero fillable form fields on the form's single page — the same flat, non-AcroForm, print/reference-facsimile shape as its four sibling companion schedules. The 30 itemized table rows each extracted as an identical repeating digit string (e.g. '113213211'/'13213211') rather than a distinct per-row reference code; rendering the page to PNG via node-canvas (3x and 6x scale) confirmed this is a text-extraction artifact of the decorative notched digit-entry-box glyphs printed in each cell (the same box-drawing font used for the AHVN13 and Jahr entry boxes), not a real per-row box-reference code — unlike the coded Zugang/Abgang columns on the Wertschriften- und Guthabenverzeichnis, this table's two money columns carry no printed per-row codes at all, only the two headline Total boxes (3200, 3201) at the foot of the table. The rendered page also confirmed the exact header layout (AHVN13 with the '756' Swiss country-code prefix pre-printed plus 10 blank digit boxes, a 4-digit 'Jahr' box, and free-text Gemeinde/Name/Vorname fields), matching the Liegenschaftenverzeichnis header field-for-field. 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 full-text-scanned for every page mentioning 'Schuldenverzeichnis'/'Schuldzinsen'/'Schulden' (pp.2, 3, 10, 14-23, 31, 37, 38 matched); p.31 confirms 'Formular «Schuldenverzeichnis»' is listed among the Wegleitung's own 'Weitere Beilagen' (further attachments to submit when the corresponding deduction/asset is claimed); p.37 (rendered to PNG to resolve the jumbled specimen digits) confirms the worked household specimen (Felix and Regula Muster) declares CHF 8'000 of debt interest (Ziffer 12, box 250) — identical in both the Staatssteuer and Bundessteuer columns, confirming this schedule's single combined interest total is transcribed unchanged into both of the main return's debtInterestStateTax and debtInterestFederalTax columns, since Zürich's wealth/income tax return otherwise prints two separate figures per line only when state and federal law actually diverge on that item; p.38 (also rendered) confirms the same specimen declares CHF 750'000 of total debt (Ziffer 34, box 470) against CHF 1'050'000 of real estate (Ziffer 31.1) and CHF 1'208'373 of total gross assets (Ziffer 33), yielding CHF 458'373 of taxable wealth (Ziffer 35) — used as an order-of-magnitude plausibility cross-check for this document's own worked mock-data example (see VERIFICATION.md), not as a substitute for it, since neither Wegleitung specimen page shows this form's own per-creditor row breakdown (a full-text and rendered-page scan for 'Muster' co-occurring with 'Schuld' across all 40 Wegleitung pages returned only these two aggregate-transfer pages, the same negative finding the Liegenschaftenverzeichnis cycle, GOV-1889, made for its own form). 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 debts register is filed for. Like its sibling Liegenschaftenverzeichnis, 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": "header, '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": "header",
      "validation": {
        "pattern": "^[0-9]{10}$"
      }
    },
    {
      "name": "gemeinde",
      "label": "Gemeinde",
      "type": "string",
      "description": "The taxpayer's municipality of residence (Gemeinde) within Canton Zürich.",
      "sourceRef": "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": "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": "header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "creditorDebtDetails",
      "label": "Name, Vorname und Adresse des Gläubigers — Privatschulden inkl. Grundpfandschulden",
      "type": "string",
      "required": true,
      "classification": "financial",
      "description": "One entry per creditor (Gläubiger) to whom the taxpayer owed a private debt at any point during the tax year, including debt secured by a real-estate mortgage (Grundpfandschulden) but excluding any debt already reported on a business-activity schedule. For each: the creditor's name, first name, and address (a bank, insurance company, private individual, or other lender); the outstanding debt balance as of 31 December, in whole CHF (Schuld am 31. Dezember, CHF ohne Rappen); and the debt interest paid during the year, in whole CHF (Schuldzinsen, CHF ohne Rappen). Collapsed into one free-text field per the source table's own 30 repeating rows, consistent with this registry's established treatment of unbounded repeating tables under GovSchema v0.3's flat field model. Unlike its Wertschriften- und Guthabenverzeichnis and Liegenschaftenverzeichnis sibling schedules, this form's own printed page makes no reference to a continuation sheet for creditors beyond the 30th row.",
      "sourceRef": "the 30-row 'Name, Vorname und Adresse des Gläubigers' / 'Schuld am 31. Dezember' / 'Schuldzinsen' table",
      "validation": {
        "maxLength": 6000
      }
    },
    {
      "name": "totalPrivateDebt",
      "label": "Total Privatschulden",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total outstanding private debt balance as of 31 December, in whole CHF, summed across every creditor in creditorDebtDetails. Transfers to the main return's debtsWealth field (Steuererklärung Seite 4, Ziffer 34).",
      "sourceRef": "box 3200"
    },
    {
      "name": "totalPrivateDebtInterest",
      "label": "Total private Schuldzinsen",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total private debt interest paid during the tax year, in whole CHF, summed across every creditor in creditorDebtDetails. Transfers, unchanged, to both the main return's debtInterestStateTax and debtInterestFederalTax fields (Steuererklärung Seite 3, Ziffer 12) — the Kantonales Steueramt Zürich's own worked Wegleitung specimen shows this schedule's single combined interest total entered identically in both the Staatssteuer and Bundessteuer columns.",
      "sourceRef": "box 3201"
    }
  ],
  "steps": [
    {
      "id": "header",
      "title": "Jahr, AHVN13, Gemeinde und Personalien (tax year and household identification)",
      "fields": [
        "taxYear",
        "ahvn13RemainingDigits",
        "gemeinde",
        "name",
        "vorname"
      ],
      "next": "creditors"
    },
    {
      "id": "creditors",
      "title": "Schuldenverzeichnis (creditor inventory)",
      "fields": [
        "creditorDebtDetails"
      ],
      "next": "totals"
    },
    {
      "id": "totals",
      "title": "Total (headline totals)",
      "fields": [
        "totalPrivateDebt",
        "totalPrivateDebtInterest"
      ]
    }
  ]
}