Switzerland (Canton Zürich) Securities and Holdings Inventory with Withholding Tax Refund Claim (Wertschriften- und Guthabenverzeichnis 2025 mit Verrechnungsantrag)

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

• status: draft
• verification.method: manual-source-review-v1
• verification.lastVerifiedAt: 2026-07-08
• maturity.level: structural-reference

Why this cycle picked up the Wertschriftenverzeichnis

This is the recurring "GovSchema Standard Research" cycle (GOV-1854). The prior cycle (GOV-1847), which authored the main Zürich personal tax return (ch/zh/sta/steuererklaerung-natuerliche-personen), explicitly scoped that document to the base 4-page return only and deferred every companion schedule, naming this one specifically:

> "Left out, as an open backlog candidate for a future cycle: fully modelling > any one of the seven companion schedules in its own right (most promisingly > the Wertschriftenverzeichnis, since securities income/wealth is likely the > most commonly-populated companion schedule for a typical filer)."

CATALOG.md's own "Known Gaps" list repeated this flag verbatim after GOV-1847 merged. This document closes that specific, named gap. It does not open a new vertical or jurisdiction — Switzerland remains at 2 of 6 verticals (DMV, Taxes) — but it is the strongest, most concretely pre-screened candidate on the registry's own backlog, and materially deepens the Taxes vertical's coverage of an already-open jurisdiction.

Sources examined

• Document (id, version): ch/zh/sta/wertschriften-und-guthabenverzeichnis / 1.0.0
• Spec version: GovSchema 0.3.0
• Authority: Kanton Zürich — Finanzdirektion, Kantonales Steueramt Zürich (same authority as the main return; this form's own printed issuer is also "StA Form.", here "340").
• Primary source: https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2025/est-formulare/340%20WV%20ZH%202025%20HA%20DEF.pdf — "StA Form. 340 (2023) 12.25 — Wertschriften- und Guthabenverzeichnis 2025 mit Verrechnungsantrag," fetched directly (HTTP 200, %PDF-1.4, 167,121 bytes, no /Encrypt, no login/CAPTCHA/WAF gate) from the same tax-return landing page GOV-1847 used, https://www.zh.ch/de/steuern-finanzen/steuern/steuern-natuerliche-personen/steuererklaerung-natuerliche-personen.html, which links this form directly next to the main return under the 2025 "est-formulare" (Steuererklärungsformulare) listing. The link text and filename ("340 WV ZH 2025 HA DEF.pdf") match the main return's own reference to this schedule by name at lines 150/400.
• A note on the form's own print date. The main return's footer prints "StA Form. 300 (2025) 12.25," but this form's footer prints "StA Form. 340 (2023) 12.25" even though its own cover page is titled "Wertschriften- und Guthabenverzeichnis 2025" throughout and its Steuerwert column is explicitly headed "Steuerwert am 31.12.2025." This is disclosed as an observed detail, not treated as a discrepancy: the printed template itself was evidently last revised in 2023 and is reused across tax years with only the cover-page year and the Steuerwert/ Bruttoertrag column headers updated — consistent with the companion continuation sheet (see below) being hosted in a jahrunabhaengig ("year-independent") folder on zh.ch.
• Companion continuation sheet, examined for scope confirmation only (not modelled): https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/jahrunabhaengig/est-formulare/342_wv-beiblatt_zh_2020_a4_def.pdf — "1. Beiblatt zum Wertschriften- und Guthabenverzeichnis" (continuation sheet 1), fetched the same way (HTTP 200, 143,422 bytes). Confirmed by direct text extraction to be a plain continuation of the same row shape (rows 2305-25 through higher-numbered rows, i.e. rows 25 onward), requiring only the taxpayer's AHVN13 (Swiss social-security number) and name/first name as a linking header since it is a separate attached page — supporting this document's scope decision to model the continuation sheet only as a pass-through transfer total (transferFromBeiblatt1TaxValue and siblings), not as its own set of fields.
• Extraction method. pdfjs-dist (v3.11.174, legacy/build/pdf.js) text extraction with full (x, y) coordinates per text item (not naive y-bucketed lines), plus a pdf-lib AcroForm check (form.getFields()) and a pdfjs-dist per-page annotation check (page.getAnnotations(), filtered to subtype === 'Widget'). Both the AcroForm check and the annotation check returned zero fillable widgets across all 4 pages — the same flat, non-AcroForm, print/reference-facsimile shape as the main return. Because the itemized table's own Steuerwert/Bruttoertrag-A/ Bruttoertrag-B column triplet carries no printed per-row reference codes (only the Zugang/Abgang date columns are individually numbered, 2305-01..24/2309-01..24), and because the totals block at the foot of page 3 packs several distinct box-reference numbers (2350/2352, 2360/2362, 2370/2371, 400, 539/542, 150, 540) into a dense, visually-distinguished three-column layout that a text-only extraction cannot reliably disambiguate, pages 2 through 4 were additionally rendered to PNG (pdfjs-dist + node-canvas, 2.5× scale) and visually cross-checked against the extracted text before any field name was assigned. This rendering pass is what resolved:
  • the exact three-column split (Steuerwert / Bruttoertrag "mit Verrechnungssteuerabzug" (A) / Bruttoertrag "ohne Verrechnungssteuerabzug" (B)) for the 2350/2352, 2360/2362, and 2370/2371 transfer-line pairs, each of which visually shows three boxes per line (a coded Steuerwert box, an uncoded middle Bruttoertrag-A box, and a coded Bruttoertrag-B box) — the uncoded middle box is disclosed as excluded (Judgment call 1);
  • that 539 (Zwischentotal Bruttoerträge, column A) is visually connected by a printed bent arrow ("Übertrag Bruttoertrag A in Kolonne B, +") into the 150 (Total Bruttoertrag A+B) computation, and that the 540 (Verrechnungssteueranspruch) box's "davon 35%" arrow draws specifically from the column-A subtotal (539), not from the combined 150 total — confirming withholdingTaxReclaimAmount = 0.35 × grossIncomeWithWithholding, not 0.35 × totalGrossIncome;
  • that box 151 ("Ertrag-Total aus qualifizierten Beteiligungen," on page 2, next to the Code legend) is a distinct field from the main 24-row table, feeding the main return's own qualifiedParticipationIncomePortion (Ziffer 4.2) — easy to miss in a naive top-to-bottom text scan since it sits beside the Code legend rather than inside the row table.
  • the page-4 official worked "Beispiel" (specimen), used to sanity-check the rounding convention stated in its own annotation callouts (CHF 100.45 rounds to CHF 100.-, CHF 100.50 rounds to CHF 101.- for Steuerwert/Bruttoertrag entries; CHF 30.224 rounds to CHF 30.20, CHF 30.875 rounds to CHF 30.90 for the 35% withholding-tax reclaim, commercial rounding to the nearest 5 centimes) — both rules are quoted directly into this schema's own field descriptions.
• Retrieved / reviewed: 2026-07-08.
• Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).

Scope decision: itemized 24-row table collapsed to one free-text field

GovSchema v0.3 fields are flat: there is no array/nested-object element type yet (array/nested object are proposed only in GSP-0009, not accepted). The form's own itemized table has 24 printed rows (2300-01 through 2300-24), each with up to nine distinct values (code, ownership sub-code, currency, face value/quantity, valoren number, description, acquisition date, disposal date, year-end tax value, and gross income) — genuinely unbounded cardinality in practice (a filer with more than 24 holdings continues onto a separate Beiblatt). Modelling 24 × 9 fixed slots would misrepresent the form's own unbounded, repeating nature and would not scale past 24 anyway. Per this registry's established treatment of exactly this situation elsewhere (ch/zh/sta/steuererklaerung-natuerliche-personen's own childrenInHouseholdDetails and sibling fields; cz/mf's dependentChildrenDetails), the whole table is collapsed into one securitiesAndHoldingsDetails free-text field, with a full description of the columns each entry is expected to carry.

Scope decision: Beiblatt 1/2 and Form DA-1 are pass-through totals, not modelled

Consistent with the main return's own exclusion of this entire document as a companion schedule, this document in turn excludes its own companion sub-schedules: Beiblatt 1 and Beiblatt 2 (continuation sheets for holdings beyond the 24 printed rows — confirmed by direct inspection to repeat the same row shape, see Sources examined) and Form DA-1 (the federal claim for relief from foreign withholding tax on foreign-sourced investment income, a materially different international double-taxation process). Each is represented only as (a) a documents[] supporting-evidence requirement gated on its transfer field being greater than zero, and (b) the transfer amount(s) themselves as plain numeric fields (transferFromBeiblatt1TaxValue and siblings), since those are literal entry boxes printed directly on this form, not fields belonging to the un-modelled companion document.

Scope decision: the withholding-tax reclaim (line 540) is modelled despite being computed

Per this registry's practice elsewhere (main return's own exclusion table for pure arithmetic/transfer lines), a value that is a pure arithmetic function of other already-captured fields is normally not itself modelled. 540 (withholdingTaxReclaimAmount) is exactly such a function — 35% of 539 (grossIncomeWithWithholding) — yet it is included as its own field. This mirrors the precedent set by cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob's own refundAmount field (also a computed net result, included because it is the document's principal output): line 540 is not an incidental subtotal but the entire reason this form exists (its own subtitle is "mit Verrechnungsantrag" — with a request for refund), so it earns inclusion despite being derivable.

Field-by-field source mapping

• Refund bank account (p.1, "Bankverbindung für Rückerstattungen") → refundIban, refundAccountHolderName. Both optional: the source form's own instructional text ("Sollten diese Angaben nicht mehr aktuell sein, bitten wir Sie, Ihre Korrekturen hier einzutragen") frames these as corrections to bank details the tax office already holds on file (shown in a pre-printed address-window area above them that carries no text-layer content of its own), not as a mandatory first-time entry.
• Itemized holdings (pp.2-3, rows 2300-01 through 2300-24) → securitiesAndHoldingsDetails. See scope decision above.
• Continuation-sheet and Form DA-1 transfers (p.3, boxes 2350/2352, 2360/2362, 2370/2371) → transferFromBeiblatt1TaxValue, transferFromBeiblatt1GrossIncome, transferFromBeiblatt2TaxValue, transferFromBeiblatt2GrossIncome, transferFromFormDA1TaxValue, transferFromFormDA1GrossIncome.
• Headline totals (p.3, boxes 400, 539, 542, 150; p.2, box 151) → totalTaxValueOfSecurities, grossIncomeWithWithholding, grossIncomeWithoutWithholding, totalGrossIncome, qualifiedParticipationIncomeTotal. The first and fourth transfer directly onto the main return's own securitiesAndClaimsWealth (Ziffer 30.1) and securitiesAndOtherAssetsIncome (Ziffer 4.1) fields respectively; the last onto qualifiedParticipationIncomePortion (Ziffer 4.2) — confirmed by cross-reading the main return's own field descriptions, which already name this document as their source.
• Withholding-tax reclaim (p.3, box 540) → withholdingTaxReclaimAmount. See scope decision above.
• Filing and signature (p.1) → placeOfSigning, dateOfSigning (the source form prints a single "Ort und Datum" line, split into two fields per the main return's own established convention for this exact situation), plus the declarationAttestation documents[] entry reproducing the form's own completeness/truthfulness statement verbatim.
• Companion-schedule and evidentiary references → the 4 documents[] entries (declarationAttestation, continuationSheetBeiblatt1, continuationSheetBeiblatt2, formDA1, and originalCertificatesForLargeDomesticGamingWinnings), the first required unconditionally, the next three requiredWhen their corresponding transfer field is greater than zero, and the last left optional/ungated since its trigger (a specific kind of holding) lives inside the collapsed free-text field and cannot be structurally gated.

Mock-data test run

Per the issue's phase-3 instruction to test-run the schema with valid mock data, a one-off Node.js script (not committed to the repo) implementing the same equals/in/greaterThan/all/any/not Condition grammar as GSP-0013 checked every required/requiredWhen constraint on both fields and documents[] against four scenarios:

`` OK Scenario 1: single filer, domestic savings + one bond, withholding-tax-only OK Scenario 2: mixed A/B holdings, qualified participation, Form DA-1 transfer FAIL Negative control 1: holdings present, declaration attestation omitted (expected FAIL) - MISSING required document: declarationAttestation FAIL Negative control 2: Beiblatt 1 transfer amount without the continuation-sheet document (expected FAIL) - MISSING required document: continuationSheetBeiblatt1 ``

Scenario 1 models a single filer with a domestic savings account and a domestic bond, both withholding-tax-subject (Code A): total tax value CHF 55,000, gross income CHF 540 (all column A), withholding-tax reclaim CHF 189.00 (35% of 540, exact — no rounding needed). Scenario 2 models a joint filer with a domestic account, a qualified-participation shareholding (Code A, "Q" sub-code), and a foreign investment fund (Code B, triggering grossIncomeWithoutWithholding), plus a Form DA-1 foreign-withholding-relief transfer (requiring the formDA1 document): total tax value CHF 189,590.50, gross income CHF 2,846 (2,196 column A + 650 column B), qualified- participation income CHF 2,000, and a reclaim of CHF 768.60 (35% of 2,196, exact). Both negative controls confirm the evaluator actually enforces requiredWhen on documents[] (an itemized holding without the mandatory declaration attestation, and a Beiblatt 1 transfer amount without the continuation-sheet document itself being supplied) rather than trivially passing everything. No defects were found in the schema itself.

Both registry validators were run against the schema document itself and pass:

``` $ node tools/validate.mjs registry/ch/zh/sta/wertschriften-und-guthabenverzeichnis/1.0.0/schema.json ok registry/ch/zh/sta/wertschriften-und-guthabenverzeichnis/1.0.0/schema.json

1/1 document(s) passed.

$ node tools/validate-ajv.mjs registry/ch/zh/sta/wertschriften-und-guthabenverzeichnis/1.0.0/schema.json ok registry/ch/zh/sta/wertschriften-und-guthabenverzeichnis/1.0.0/schema.json [v0.3]

1/1 document(s) validated against the meta-schema (ajv 2020-12).

$ node tools/verify-sources.mjs registry/ch/zh/sta/wertschriften-und-guthabenverzeichnis/1.0.0 verify-sources: checking 1 schema version directory...

verify-sources: 1 directory, 3 URLs checked, 0 warning(s), 0 allowlisted, all clear. ```

What is NOT modelled (out of scope), and why

• Beiblatt 1 and Beiblatt 2 (continuation sheets for holdings beyond the 24 printed rows) — each a distinct, separately-published PDF; represented only as pass-through transfer totals and a gated documents[] entry. See scope decision above.
• Form DA-1 (international double-taxation relief for foreign withholding tax) — a materially different, separately-published federal form; represented only as a pass-through transfer total and a gated documents[] entry.
• Per-row breakdown of the 24-row table — collapsed into securitiesAndHoldingsDetails. See scope decision above.
• The uncoded middle (Bruttoertrag-A) box on each of the three transfer lines (2350/2360/2370) — see Judgment call 1.
• The office-only "Eingang" field (p.1) — a tax-office date stamp, not a taxpayer-completed field, the same class of exclusion this registry applied to the main return's own "Bitte nicht ausfüllen" box.

Judgment calls

1. The uncoded middle box on each Beiblatt/DA-1 transfer line (Bruttoertrag column A) is not modelled, only the coded Steuerwert box (2350/2360/2370) and the coded Bruttoertrag-column-B box (2352/2362/2371). The rendered page image confirms a third, visually present but reference-code-less entry box exists in the middle (Bruttoertrag-A) column position for these three lines. Given that Form DA-1 specifically concerns foreign-sourced income (where Swiss withholding tax would not apply, i.e. column-B income is the expected case for that transfer) and Beiblatt continuation entries are a rarer edge case in the first place, this uncoded box is judged a minor, disclosed omission rather than a load-bearing field, kept out to avoid inventing a field name for a box the source form itself does not label.
2. totalTaxValueOfSecurities, totalGrossIncome, and withholdingTaxReclaimAmount are marked required: true; the two Bruttoertrag-column subtotals (grossIncomeWithWithholding, grossIncomeWithoutWithholding) and qualifiedParticipationIncomeTotal are required: false. The three required fields are always printed and filled in by every filer using this form regardless of holding mix (even as zero for an unused column); the subtotals and the qualified- participation figure are populated only when the corresponding column or holding type actually applies.
3. placeOfSigning/dateOfSigning split a single printed "Ort und Datum" line into two fields, mirroring the identical judgment call already made and disclosed for the main return this document is a companion to.
4. Amounts are modelled as plain number fields in whole CHF, except withholdingTaxReclaimAmount, which the source form itself prints with a Rappen (centime) sub-column and its own worked rounding-to-CHF-0.05 examples — modelled as a plain number regardless, consistent with this registry's convention elsewhere of not adding a separate sub-unit field, with the rounding rule stated in the field's own description instead.
5. jurisdiction.level is subnational with subdivision: "CH-ZH", identical to the main return, since this is the same cantonal tax authority's own companion form, not a federally standardized schedule.
6. No live submission was attempted — filing a real Swiss withholding-tax refund claim is a real legal act with a real cantonal tax authority, not a safe or reversible action to simulate against a live government process, consistent with this registry's standing discipline.

Access notes

No access blocks: zh.ch was reachable directly from this environment with plain curl for both this form and the continuation-sheet PDF fetched for scope confirmation — no TCP-level reset, WAF, or CAPTCHA gate encountered, consistent with GOV-1847's finding that zh.ch's own tax-forms domain is unblocked.

Scope and jurisdiction notes

• This is Switzerland's second Taxes-vertical document (a companion schedule to the first, ch/zh/sta/steuererklaerung-natuerliche-personen), not a new vertical or jurisdiction; Switzerland remains at 2 of 6 verticals.
• id reuses the sta authority-directory segment (the same cantonal tax office) and the form's own official title, ASCII-folded, as its slug: wertschriften-und-guthabenverzeichnis.
• Conditional requiredness uses requiredWhen (GSP-0013), targeting spec v0.3, consistent with the main return and every other document in this registry. No edition member is used, consistent with this registry's existing treatment of other annual tax-year-specific schedules.

Re-verification

Per the practice's cadence, nextReviewBy is set to 2027-01-08 (6 months), the same cadence as the main return this document is a companion to. Because status remains draft, a future review should prioritize: confirming the 2026-tax-year edition of both this form and the main return keep the same box-reference numbering (400/539/542/150/151/540 and the 2350/2352/2360/2362/2370/2371 pairs), and re-screening whether any of the remaining companion schedules (Berufsauslagen, Versicherungsprämien, Aus- und Weiterbildung, Liegenschaftenverzeichnis, Schuldenverzeichnis, Hilfsblatt A/B/G) has become a tractable next candidate.