{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ch/zh/sta/wertschriften-und-guthabenverzeichnis",
  "version": "1.0.0",
  "title": "Switzerland (Canton Zürich) Securities and Holdings Inventory with Withholding Tax Refund Claim (Wertschriften- und Guthabenverzeichnis 2025 mit Verrechnungsantrag)",
  "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 to itemize every security, bank account, claim, or other holding the taxpayer (or, for a joint return, either spouse/registered partner) held at any time during the 2025 tax year, and — because Switzerland levies a 35% federal withholding tax (Verrechnungssteuer) at source on most domestic investment income — to claim a refund/credit of that withholding tax (hence the form's own subtitle, 'mit Verrechnungsantrag,' with a request for refund). This document models: the pre-printed refund bank account and its optional taxpayer correction fields; the itemized holdings table (24 printed rows, each row's code, original currency, face value/quantity, valoren number, description, acquisition/disposal dates, year-end tax value, and gross income), 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 tax-value and gross-income totals carried over from the two continuation sheets (Beiblatt 1/2, for holdings beyond the 24 printed rows) and from Form DA-1 (the federal claim for relief from foreign withholding tax on foreign-sourced investment income) — none of which this document itself models; the form's own headline totals (total tax value of securities, gross income subject to and not subject to withholding, the qualified-participation income portion, and combined gross income) that transfer directly onto specific numbered lines of the main return; the 35% withholding-tax refund claim itself, computed but included as a first-class field because it is this document's principal output (the same treatment this registry gives cz/mf's own computed `refundAmount`); and the declaration/signature block. It does NOT model: Beiblatt 1/2 (the continuation sheets themselves) or Form DA-1 (the international double-taxation-relief claim), each a distinct, separately-published document referenced only as a pass-through transfer amount; the per-row breakdown of the 24-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 or the refund claim; 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/2025/est-formulare/340%20WV%20ZH%202025%20HA%20DEF.pdf",
    "retrievedAt": "2026-07-08",
    "documentRef": "StA Form. 340 (2023) 12.25 — Wertschriften- und Guthabenverzeichnis 2025 mit Verrechnungsantrag, Kanton Zürich (4-page schedule: cover/refund-account/signature, the 24-row itemized table across pages 2-3, and an official worked 'Beispiel' on page 4), read together with the main return it is a companion to, ch/zh/sta/steuererklaerung-natuerliche-personen, whose own line 150 (income) and line 400 (wealth) reference this document by name."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-08",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-08",
    "notes": "GOV-1854: GovSchema Standard Research cycle. Closes the specific open backlog candidate CATALOG.md flagged after GOV-1847 (which authored the main Zürich return and explicitly deferred every companion schedule, naming the Wertschriftenverzeichnis as 'likely the strongest next sub-cycle target since it is the most commonly-populated companion schedule'). The form (340 WV ZH 2025 HA DEF.pdf, 167,121 bytes, 4 pages, %PDF-1.4, no /Encrypt) was fetched fresh this cycle directly from the same zh.ch tax-forms listing page GOV-1847 used (HTTP 200, no login/CAPTCHA/WAF gate). pdfjs-dist text extraction (with full (x, y) coordinates, not naive y-bucketed lines, to correctly separate the Steuerwert/Bruttoertrag-A/Bruttoertrag-B column triplet) plus a pdf-lib AcroForm scan and a pdfjs-dist per-page Widget-annotation scan both confirm zero fillable form fields across all 4 pages — a flat print/reference facsimile PDF, the same non-AcroForm shape as the main return. Because the 24-row itemized table's own printed rows carry no distinguishing per-row reference codes for the Steuerwert/Bruttoertrag-A/Bruttoertrag-B columns (only the Zugang/Abgang date columns are individually coded, 2305-01..24/2309-01..24), each row's total shape and the document's own worked 'Beispiel' (page 4, a fully filled specimen with realistic Swiss holdings) were cross-checked by rendering pages 2-4 to PNG via node-canvas and visually confirming the column layout and box-reference-number positions (400, 539, 542, 150, 151, 540, and the paired 2350/2352, 2360/2362, 2370/2371 transfer-line codes) before assigning field names. See VERIFICATION.md for the full field-by-field source mapping, every disclosed scope decision and judgment call, and a 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": "2026-07-08"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "refundIban",
      "label": "IBAN-Nr.",
      "type": "string",
      "required": false,
      "classification": "financial",
      "description": "Corrected IBAN for the account the tax office should use for any withholding-tax refund or return-related credit, if the account the tax office already has on file (pre-printed on the original paper form's address-window area, not itself part of this document's text layer) is no longer current. Left blank to keep the account already on file.",
      "sourceRef": "p.1, 'Bankverbindung für Rückerstattungen' block, box 2010",
      "validation": {
        "maxLength": 34
      }
    },
    {
      "name": "refundAccountHolderName",
      "label": "Konto lautend auf",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Corrected name of the account holder for the refund account, if the tax office's on-file information is no longer current. Left blank to keep the account already on file.",
      "sourceRef": "p.1, 'Bankverbindung für Rückerstattungen' block, box 549",
      "validation": {
        "maxLength": 150
      }
    },
    {
      "name": "securitiesAndHoldingsDetails",
      "label": "Wertschriften- und Guthabenverzeichnis (Zeilen 2300-01 – 2300-24)",
      "type": "string",
      "required": true,
      "classification": "financial",
      "description": "One entry per security, bank/postal account, claim, or other holding of the kind covered by this inventory, held at any time during 2025. For each: the code (A = income subject to the 35% federal withholding tax/Verrechnungssteuer, grouped as 1. savings/private/investment/salary/postal accounts and current accounts, 2. domestic shares/investment funds/bonds/securities of any kind with withholding tax deducted, or 3. winnings from domestic large-scale games or online casino games exceeding CHF 1,033,000 [original certificates required]; or B = income not subject to withholding, grouped as 1. customer claims whose gross interest does not exceed CHF 200, 2. loans/accounts/claims of any kind without withholding tax deducted, 3. foreign securities of any kind, 4. winnings from foreign casinos/lotteries/sports betting and winnings in kind, or 5. shares in a condominium owners' association), optionally suffixed with one ownership-character code (G = business assets/Geschäftsvermögen, N = usufruct assets/Nutzniessungsvermögen, E = inherited securities/Wertschriften aus Erbschaften, S = gifted/Schenkung, or Q = qualified participation/Qualifizierte Beteiligung); the original currency (for foreign-currency holdings); the face value or quantity (Nennwert/Stückzahl); the valoren number (including the account number for bank/postal accounts, or the UID for unlisted securities); the exact description of the asset (Genaue Bezeichnung der Vermögenswerte); the date of acquisition/account opening and of disposal/account closing during 2025, if either occurred that year (day and month only; the year is fixed by the form at 2025); the year-end (31 December 2025) tax value in whole CHF; and the 2025 gross income (Bruttoertrag) in whole CHF, rounded per the form's own commercial-rounding convention (e.g. CHF 100.45 rounds to CHF 100.-, CHF 100.50 rounds to CHF 101.-). Collapsed into one free-text field per the source table's own 24 repeating rows (2300-01 through 2300-24), consistent with this registry's established treatment of unbounded repeating tables under GovSchema v0.3's flat field model. Holdings beyond the 24th row are declared on a separate continuation sheet (Beiblatt), not itself modelled by this document — only its tax-value and gross-income transfer totals are (see transferFromBeiblatt1TaxValue and related fields).",
      "sourceRef": "pp.2-3, lines 2300-01 through 2300-24 (Code / Original-Währung / Nennwert-Stückzahl / Valoren-Nr. / Genaue Bezeichnung columns on p.2; Zugang 2305-01..24 / Abgang 2309-01..24 date columns, Steuerwert am 31.12.2025, and Bruttoertrag 2025 [Werte mit / Werte ohne Verrechnungssteuerabzug] columns on p.3), plus the Code legend and worked 'Beispiel' on pp.2 and 4",
      "validation": {
        "maxLength": 6000
      }
    },
    {
      "name": "transferFromBeiblatt1TaxValue",
      "label": "Übertrag aus Beiblatt 1 — Steuerwert",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Year-end (31 December 2025) tax value, in whole CHF, carried over from continuation sheet ('Beiblatt') 1 — used only when the taxpayer holds more securities/accounts than the 24 rows on this form provide for (the continuation sheet itself, which repeats the same row shape starting at row 2305-25, is not modelled by this document). Left blank or zero if no continuation sheet was needed.",
      "sourceRef": "p.3, box 2350"
    },
    {
      "name": "transferFromBeiblatt1GrossIncome",
      "label": "Übertrag aus Beiblatt 1 — Bruttoertrag (Werte ohne Verrechnungssteuerabzug)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "2025 gross investment income not subject to the 35% withholding tax (Werte ohne Verrechnungssteuerabzug, column B), in whole CHF, carried over from continuation sheet 1.",
      "sourceRef": "p.3, box 2352"
    },
    {
      "name": "transferFromBeiblatt2TaxValue",
      "label": "Übertrag aus Beiblatt 2 — Steuerwert",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Year-end (31 December 2025) tax value, in whole CHF, carried over from continuation sheet ('Beiblatt') 2 — used when even a first continuation sheet was not enough room. Left blank or zero if not needed.",
      "sourceRef": "p.3, box 2360"
    },
    {
      "name": "transferFromBeiblatt2GrossIncome",
      "label": "Übertrag aus Beiblatt 2 — Bruttoertrag (Werte ohne Verrechnungssteuerabzug)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "2025 gross investment income not subject to the 35% withholding tax (Werte ohne Verrechnungssteuerabzug, column B), in whole CHF, carried over from continuation sheet 2.",
      "sourceRef": "p.3, box 2362"
    },
    {
      "name": "transferFromFormDA1TaxValue",
      "label": "Übertrag ab Formular DA-1 — Steuerwert",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Year-end (31 December 2025) tax value, in whole CHF, carried over from Form DA-1 — the federal claim for relief from foreign withholding tax on foreign-sourced investment income (a double-taxation-relief claim under Switzerland's tax treaties), a distinct form this document does not itself model. Left blank or zero if no foreign-withholding relief is claimed.",
      "sourceRef": "p.3, box 2370"
    },
    {
      "name": "transferFromFormDA1GrossIncome",
      "label": "Übertrag ab Formular DA-1 — Bruttoertrag (Werte ohne Verrechnungssteuerabzug)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "2025 gross investment income not subject to the 35% Swiss withholding tax (Werte ohne Verrechnungssteuerabzug, column B), in whole CHF, carried over from Form DA-1.",
      "sourceRef": "p.3, box 2371"
    },
    {
      "name": "totalTaxValueOfSecurities",
      "label": "Total Steuerwert",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Total year-end (31 December 2025) tax value, in whole CHF, of every holding in securitiesAndHoldingsDetails plus any Beiblatt/Form DA-1 tax-value transfers. Transfers to the main return's securitiesAndClaimsWealth field (Steuererklärung Seite 4, Ziffer 30.1).",
      "sourceRef": "p.3, box 400"
    },
    {
      "name": "grossIncomeWithWithholding",
      "label": "Zwischentotal Bruttoerträge — Werte mit Verrechnungssteuerabzug (Kolonne A)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Subtotal, in whole CHF, of 2025 gross investment income subject to the 35% federal withholding tax (Verrechnungssteuer) — column A across every holding in securitiesAndHoldingsDetails. Used to compute withholdingTaxReclaimAmount (35% of this figure) and folded into totalGrossIncome.",
      "sourceRef": "p.3, box 539"
    },
    {
      "name": "grossIncomeWithoutWithholding",
      "label": "Zwischentotal Bruttoerträge — Werte ohne Verrechnungssteuerabzug (Kolonne B)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Subtotal, in whole CHF, of 2025 gross investment income not subject to the 35% federal withholding tax — column B across every holding in securitiesAndHoldingsDetails, plus any Beiblatt/Form DA-1 column-B transfers. Folded into totalGrossIncome.",
      "sourceRef": "p.3, box 542"
    },
    {
      "name": "totalGrossIncome",
      "label": "Total Bruttoertrag A + B",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Combined 2025 gross investment income, in whole CHF (grossIncomeWithWithholding plus grossIncomeWithoutWithholding). Transfers to the main return's securitiesAndOtherAssetsIncome field (Steuererklärung Seite 2, Ziffer 4.1).",
      "sourceRef": "p.3, box 150"
    },
    {
      "name": "qualifiedParticipationIncomeTotal",
      "label": "Ertrag-Total aus qualifizierten Beteiligungen",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Portion of totalGrossIncome, in whole CHF, attributable to holdings coded Q (qualified participations), which are subject to partial taxation. Transfers to the main return's qualifiedParticipationIncomePortion field (Steuererklärung Seite 2, Ziffer 4.2).",
      "sourceRef": "p.2, box 151"
    },
    {
      "name": "withholdingTaxReclaimAmount",
      "label": "Ihr Verrechnungssteueranspruch — 35% von Total Bruttoertrag A",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "The federal withholding tax (Verrechnungssteuer) refund claim: 35% of grossIncomeWithWithholding, rounded to the nearest CHF 0.05 using commercial rounding (e.g. CHF 30.224 rounds to CHF 30.20; CHF 30.875 rounds to CHF 30.90 — the form's own worked examples). This is the amount the tax office refunds or credits once it has verified the 35% withholding was actually deducted at source on every column-A holding, and is the reason this document is subtitled 'mit Verrechnungsantrag' (with a request for refund) — included as its own field, despite being an arithmetic derivative of grossIncomeWithWithholding, because it is this document's principal output, the same treatment this registry gives cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob's own computed refundAmount field.",
      "sourceRef": "p.3, box 540"
    },
    {
      "name": "placeOfSigning",
      "label": "Ort und Datum — Ort",
      "type": "string",
      "required": true,
      "description": "Place where this inventory and refund claim is signed.",
      "sourceRef": "p.1, signature block",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "dateOfSigning",
      "label": "Ort und Datum — Datum",
      "type": "date",
      "required": true,
      "description": "Date this inventory and refund claim is signed.",
      "sourceRef": "p.1, signature block"
    }
  ],
  "documents": [
    {
      "id": "declarationAttestation",
      "label": "Diese Angaben sind vollständig und wahrheitsgetreu gemacht",
      "category": "attestation",
      "required": true,
      "statement": "Ich bestätige die Richtigkeit und Vollständigkeit der in diesem Verzeichnis und Antrag gemachten Angaben, insbesondere, dass auf allen unter Kolonne A angegebenen Erträgen die eidg. Verrechnungssteuer zu meinen oder zu Lasten der von mir vertretenen Steuerpflichtigen abgezogen worden ist.",
      "sourceRef": "p.1, signature block"
    },
    {
      "id": "continuationSheetBeiblatt1",
      "label": "Beiblatt 1 (continuation sheet for additional securities/holdings)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.3, box 2350",
      "requiredWhen": {
        "field": "transferFromBeiblatt1TaxValue",
        "greaterThan": 0
      }
    },
    {
      "id": "continuationSheetBeiblatt2",
      "label": "Beiblatt 2 (continuation sheet for additional securities/holdings)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.3, box 2360",
      "requiredWhen": {
        "field": "transferFromBeiblatt2TaxValue",
        "greaterThan": 0
      }
    },
    {
      "id": "formDA1",
      "label": "Formular DA-1 (claim for relief from foreign withholding tax on foreign-sourced investment income)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.3, box 2370",
      "requiredWhen": {
        "field": "transferFromFormDA1TaxValue",
        "greaterThan": 0
      }
    },
    {
      "id": "originalCertificatesForLargeDomesticGamingWinnings",
      "label": "Originalbescheinigungen für Gewinne aus inländischen Grossspielen/Online-Spielbankenspielen über CHF 1'033'000 (falls in securitiesAndHoldingsDetails aufgeführt)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.2, Code legend, group A.3 footnote ('Originalbescheinigungen sind beizulegen')"
    }
  ],
  "steps": [
    {
      "id": "refund_account",
      "title": "Bankverbindung für Rückerstattungen (refund bank account)",
      "fields": [
        "refundIban",
        "refundAccountHolderName"
      ],
      "next": "holdings"
    },
    {
      "id": "holdings",
      "title": "Wertschriften- und Guthabenverzeichnis (securities and holdings inventory)",
      "fields": [
        "securitiesAndHoldingsDetails",
        "transferFromBeiblatt1TaxValue",
        "transferFromBeiblatt1GrossIncome",
        "transferFromBeiblatt2TaxValue",
        "transferFromBeiblatt2GrossIncome",
        "transferFromFormDA1TaxValue",
        "transferFromFormDA1GrossIncome"
      ],
      "next": "totals"
    },
    {
      "id": "totals",
      "title": "Totale und Verrechnungssteueranspruch (totals and withholding tax reclaim)",
      "fields": [
        "totalTaxValueOfSecurities",
        "grossIncomeWithWithholding",
        "grossIncomeWithoutWithholding",
        "totalGrossIncome",
        "qualifiedParticipationIncomeTotal",
        "withholdingTaxReclaimAmount"
      ],
      "next": "filing"
    },
    {
      "id": "filing",
      "title": "Ort, Datum und Unterschrift (place, date, and signature)",
      "fields": [
        "placeOfSigning",
        "dateOfSigning"
      ]
    }
  ]
}