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[]
[null," Dividende versus Bonus, Kt. Zürich ab 2020"]
[]
[null,"1.","Ausgangslage"]
[]
[null,null,null,"Bilanzstichtag",null,null,null,null,"2025-12-31",null,{"$f":"YEAR(I6)","v":2025}]
[]
[null,null,null,"Dividendenfälligkeit ","(geplant, falls es zu einer Ausschüttung kommt)",null,null,null,"2026-02-27",null,{"$f":"YEAR(I8)","v":2026}]
[]
[null,null,null,{"$f":"\"Steuerfuss Gemeinde jur. Personen \"&TEXT(K6,\"0000\")& \" am Sitz der Gesellschaft\"","v":"Steuerfuss Gemeinde jur. Personen 2025 am Sitz der Gesellschaft"},null,null,null,null,1.2254]
[]
[null,null,null,{"$f":"\"Steuerfuss Gemeinde nat. Personen \"&TEXT(K8,\"0000\")&\" am Wohnort des Aktionärs\"","v":"Steuerfuss Gemeinde nat. Personen 2026 am Wohnort des Aktionärs"},null,null,null,null,1.08]
[]
[null,"2.","Rohgewinn der Gesellschaft "]
[null,null,null,"(vor Boni an Gesellschafter und vor Steuern des aktuellen Geschäftsjahres)"]
[]
[null,null,null,"Reinerfolg der Gesellschaft ",null,null,null,null,323914]
[]
[null,null,null,"Eigenkapital der Gesellschaft",null,null,null,null,465915]
[]
[null,"3.","Variante Dividende "]
[null,null,null,"(mehr Unternehmenssteuern, weniger private Steuern)"]
[]
[null,null,null,"Steuerbelastung der Gesellschaft",null,null,{"$f":"Unternehmenssteuern!J31","v":63099.524462522939}]
[]
[null,null,null,"Reingewinn nach Steuern - steht für Ausschüttung zur Verfügung",null,null,null,null,{"$f":"I17-G24","v":260814.47553747706}]
[]
[null,null,null,"Mehrsteuern privat","Staat und Gemeinde","( Nicht steuerbarer Anteil",0.5,")",{"$f":"Privatbesteuerung!J34+Privatbesteuerung!K34-Privatbesteuerung!J23-Privatbesteuerung!K23","v":43638.509680697061}]
[]
[null,null,null,null,"Bund","( Nicht steuerbarer Anteil",0.3,")",{"$f":"Privatbesteuerung!L34-Privatbesteuerung!L23","v":22374.457539662879}]
[]
[null,null,null,"Nettozufluss privat",null,null,null,null,{"$f":"I26-I28-I30","v":194801.50831711711}]
[null,null,null,"Total Steuern in Unternehmen und privat",null,{"$f":"I17-I32","v":129112.49168288289},{"$f":"F33/I17","v":0.39860114623907239}]
[]
[null,"4.","Variante Bonus"]
[null,null,null,"(weniger Unternehmenssteuern, mehr private Steuern)"]
[]
[null,null,null,"Bruttolohn Bonus",null,null,{"$f":"Bonusabrechnung!Bruttolohn","v":304479.09910418012}]
[null,null,null,"Beiträge Sozialversicherungen",null,null,{"$f":"Bonusabrechnung!H14","v":-16137.392252521546}]
[null,null,null,"Nettolohn Bonus",null,null,{"$f":"SUM(G38:G39)","v":288341.70685165859},null,{"$f":"G40","v":288341.70685165859}]
[]
[null,null,null,"Kosten Sozialversicherungen des Arbeitgebers",null,null,{"$f":"-Bonusabrechnung!J12","v":35572.293148341363}]
[null,null,null,"BVG: züsätzliche Kapitalleistung ",null,"( nach Steuerabzug von",0.15,")",{"$f":"Bonusabrechnung!O49*Bonusabrechnung!J8*(1-G43)","v":0}]
[]
[null,null,null,"Mehrsteuern privat","Staat und Gemeinde",null,null,null,{"$f":"Privatbesteuerung!J43+Privatbesteuerung!K43-Privatbesteuerung!J23-Privatbesteuerung!K23","v":72627.523767970459}]
[null,null,null,null,"Bund",null,null,null,{"$f":"Privatbesteuerung!L43-Privatbesteuerung!L23","v":36336.305304418936}]
[]
[null,null,null,"Nettozufluss privat",null,null,null,null,{"$f":"I40-I45-I46+I43","v":179377.87777926921}]
[null,null,null,"Total Steuern in Unternehmen und privat",null,{"$f":"I17-I48","v":144536.12222073079},{"$f":"F49/I17","v":0.44621758312617171}]
[]
[null,"5.","Ergebnis"]
[]
[null,null,null,"Bessere Variante",null,{"$f":"\" \"&IF(I32>I48,\"Dividende\",\"Bonus\")","v":" Dividende"},null,null,{"$f":"ABS(I32-I48)","v":15423.630537847901}]
[]
[]
[null,null,null,null,"Dividende","Bonus"]
[null,null,null,"Steuern Gesellschaft",{"$f":"G24","v":63099.524462522939},0]
[null,null,null,"Steuern privat",{"$f":"I28+I30","v":66012.967220359948},{"$f":"I45+I46","v":108963.8290723894}]
[null,null,null,"Sozialvers. Arb.geber",0,{"$f":"G42","v":35572.293148341363}]
[null,null,null,"Sozialvers. Arb.nehmer",0,{"$f":"-Bonusabrechnung!H14","v":16137.392252521546}]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"\"gedruckt am \"&TEXT(TODAY(),\"TT.MM.JJ\")","v":"gedruckt am 18.02.26"}]

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[null,null,{"$f":"\"Unternehmenssteuern \"&D24","v":"Unternehmenssteuern 2025"},null,null,null,null,null,null,null,null,null,"Vers. 1.6"]
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[null,null,null,null,null,null,null,null,null,"Zürich",null,"Bund"]
[null,null,null,null,null,null,null,null,null,"Gewinn","Kapital","Gewinn","Kapital"]
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[null,null,"Reinerfolg roh vor Steuern",null,null,null,null,null,null,{"$f":"Uebersicht!I17","v":323914},{"$f":"Uebersicht!I19","v":465915},{"$f":"Uebersicht!I17","v":323914}]
[null,null,"Korrekturen (z.B. Auflösung von besteuerten stillen Reserven)"]
[null,null,"Abzug von Gewinnen, die der Grundstückgewinnsteuer unterliegen"]
[null,null,"steuerbarer Jahres-Erfolg vor Steuern",null,null,null,null,null,null,{"$f":"MAX(0,SUM(J9:J11))","v":323914},{"$f":"MAX(0,SUM(K9:K11))","v":465915},{"$f":"MAX(0,SUM(L9:L11))","v":323914}]
[]
[null,null,"Steuererleichterungen STAF"]
[null,null,"Abzug von noch verrechenbaren Verlusten aus 7 vergangenen J."]
[null,null,"steuerbarer Erfolg nach Verrechnung vor Steuern",null,null,null,null,null,null,{"$f":"MAX(0,SUM(J12:J15))","v":323914},{"$f":"MAX(0,SUM(K12:K15))","v":465915},{"$f":"MAX(0,SUM(L12:L15))","v":323914}]
[]
[null,null,"Rückstellung für Steuern",null,null,null,null,null,null,-63099.524462523026,{"$f":"J18","v":-63099.524462523026},{"$f":"J18","v":-63099.524462523026}]
[null,null,"steuerbarer Reinerfolg",null,null,null,null,null,null,{"$f":"MAX(0,SUM(J16:J18))","v":260814.47553747697},{"$f":"MAX(0,SUM(K16:K18))","v":402815.47553747694},260814.47553747697]
[]
[null,null,"Steuersatz Gewinn / Kapital",null,null,null,null,null,null,{"$f":"VLOOKUP(D24,Staatssteuerfuss,5)","v":7.0000000000000007E-2},{"$f":"VLOOKUP(D24,Staatssteuerfuss,6)*1000","v":0.75},{"$f":"VLOOKUP(D24,Staatssteuerfuss,7)","v":8.5000000000000006E-2}]
[]
[null,null,"Einfache Staatssteuer Gewinn / Kapital",null,null,null,null,null,null,{"$f":"J19*J21","v":18257.013287623391},{"$f":"K19*K21/1000","v":302.11160665310769},{"$f":"L19*L21","v":22169.230420685544},{"$f":"M19*-M21","v":0}]
[null,null,"Steuerjahr",{"$f":"Uebersicht!K6","v":2025}]
[null,null,"Steuerfuss","Staat",null,null,null,{"$f":"VLOOKUP(D24,Staatssteuerfuss,2)","v":0.98},null,{"$f":"J23*H25","v":17891.873021870924},{"$f":"K23*H25","v":296.06937452004553}]
[]
[null,null,null,"Gemeinde",null,"Uster",null,{"$f":"Uebersicht!I10","v":1.2254},null,{"$f":"J23*H27","v":22372.144082653704},{"$f":"K23*H27","v":370.20756279271819}]
[]
[null,null,"Steuern pro Kategorie",null,null,null,null,null,null,{"$f":"SUM(J25:J27)","v":40264.017104524624},{"$f":"SUM(K25:K27)","v":666.27693731276372},{"$f":"L23","v":22169.230420685544},{"$f":"M23","v":0}]
[]
[null,null,"Total Steuern",null,null,null,null,null,null,{"$f":"SUM(J29:M29)","v":63099.524462522939}]
[]
[]
[null,null,"Unternehmensgewinn nach Steuern",null,null,null,null,{"$f":"J9-J31","v":260814.47553747706}]
[null,null,"Zielwert",{"$f":"J31+J18","v":-8.7311491370201111E-11}]

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[null,null,{"$f":"\"Privatbesteuerung \"&G28","v":"Privatbesteuerung 2026"},null,null,null,null,null,null,null,null,"Vers. 1.6"]
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[]
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[null,null,"Jahr",null,{"$f":"G28","v":2026},null,null,null,null,"Zürich",null,"Bund"]
[null,null,null,null,null,null,null,null,null,"Einkommen","Vermögen","Einkommen"]
[null,null,"Gemeinde",null,"Mönchaltorf"]
[null,null,null,null,null,null,null,"Steuerfuss"]
[]
[null,null,null,null,null,null,"Staat",{"$f":"VLOOKUP(E6,Staatssteuerfuss,2)","v":0.95}]
[]
[null,null,"Zivilstand",null,null,null,"Gemeinde",{"$f":"Uebersicht!I12","v":1.08}]
[]
[false,null,null,"verheiratet / mit Kindern lebend",null,null,"Kirche",0]
[]
[true,null,null,"ledig",null,null,"Total",{"$f":"SUM(H11+H13+H15)","v":2.0300000000000002}]
[null,null,{"$f":"\"ZH_\"&IF(A15,\"EVT\",\"EGT\")","v":"ZH_EGT"},{"$f":"\"ZH_\"&IF(A15,\"VVT\",\"VGT\")","v":"ZH_VGT"},{"$f":"VLOOKUP(E6,Staatssteuerfuss,3)&\"!\"&C18","v":"Tarif2025!ZH_EGT"},null,{"$f":"VLOOKUP(E6,Staatssteuerfuss,3)&\"!\"&D18","v":"Tarif2025!ZH_VGT"}]
[null,null,{"$f":"\"Bund_\"&IF(A15,\"B\",\"A\")","v":"Bund_A"},null,{"$f":"G19&\"!\"&C19","v":"Tarif2025!Bund_A"},null,{"$f":"VLOOKUP(E6,Staatssteuerfuss,4)","v":"Tarif2025"}]
[]
[null,null,"Steuerbares Einkommen / Vermögen ohne Bonus und Dividende",null,null,null,null,null,null,124000,1700000,124000]
[null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(J21,INDIRECT($E$18),2)+(J21-VLOOKUP(J21,INDIRECT($E$18),1))*VLOOKUP(J21,INDIRECT($E$18),3)","v":8517},{"$f":"VLOOKUP(K21,INDIRECT($G$18),2)+(K21-VLOOKUP(K21,INDIRECT($G$18),1))*VLOOKUP(K21,INDIRECT($G$18),3)","v":2166}]
[null,null,"Steuern vor Dividende oder Bonus",null,null,null,null,null,null,{"$f":"J22*$H$17","v":17289.510000000002},{"$f":"K22*$H$17","v":4396.9800000000005},{"$f":"VLOOKUP(L21,INDIRECT($E$19),2)+(L21-VLOOKUP(L21,INDIRECT($E$19),1))*VLOOKUP(L21,INDIRECT($E$19),3)","v":4606.4000000000005}]
[null,null,null,"Total",null,null,null,null,null,{"$f":"SUM(J23:L23)","v":26292.890000000003}]
[]
[null,"Variante mit Dividende"]
[]
[null,null,"Dividende, Fälligkeit",null,null,null,{"$f":"Uebersicht!K8","v":2026},null,null,{"$f":"Uebersicht!I26","v":260814.47553747706},null,{"$f":"Uebersicht!I26","v":260814.47553747706}]
[null,null,null,null,null,null,null,null,null,{"$f":"Uebersicht!G28","v":0.5},null,{"$f":"Uebersicht!G30","v":0.3}]
[null,null,"Teilbesteuerungsabzug",null,null,null,null,null,null,{"$f":"J28*-J29","v":-130407.23776873853},null,{"$f":"L28*-L29","v":-78244.342661243121}]
[null,null,"Veränderung Vermögen kapitalisiert",null,null,null,0.1,null,null,null,{"$f":"J28/G31","v":2608144.7553747706}]
[null,null,"Steuerbares Einkommen / Vermögen nach Dividende",null,null,null,null,null,null,{"$f":"J21+J28+J30","v":254407.23776873853},{"$f":"K21+K31","v":4308144.7553747706},{"$f":"L21+L28+L30","v":306570.13287623395}]
[null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(J32,INDIRECT($E$18),2)+(J32-VLOOKUP(J32,INDIRECT($E$18),1))*VLOOKUP(J32,INDIRECT($E$18),3)","v":23274.868532248624},{"$f":"VLOOKUP(K32,INDIRECT($G$18),2)+(K32-VLOOKUP(K32,INDIRECT($G$18),1))*VLOOKUP(K32,INDIRECT($G$18),3)","v":8904.9342661243118}]
[null,null,null,null,null,null,null,null,null,{"$f":"J33*$H$17","v":47247.983120464713},{"$f":"K33*$H$17","v":18077.016560232354},{"$f":"VLOOKUP(L32,INDIRECT($E$19),2)+(L32-VLOOKUP(L32,INDIRECT($E$19),1))*VLOOKUP(L32,INDIRECT($E$19),3)","v":26980.85753966288}]
[null,null,"Gesamtsteueraufwand privat Lohn inkl. Dividende",null,null,null,null,null,null,{"$f":"SUM(J34:L34)","v":92305.857220359947}]
[]
[null,"Variante mit Bonus"]
[]
[null,null,"Nettolohn aus Bonus",null,null,null,null,null,null,{"$f":"Bonusabrechnung!H15","v":288341.70685165859},{"$f":"J39","v":288341.70685165859},{"$f":"J39","v":288341.70685165859}]
[null,null,"Einfluss auf Abzüge in der Steuererklärung"]
[null,null,"Steuerbares Einkommen / Vermögen nach Bonus",null,null,null,null,null,null,{"$f":"J21+J39+J40","v":412341.70685165859},{"$f":"K21+K39+K40","v":1988341.7068516586},{"$f":"L21+L39+L40","v":412341.70685165859}]
[null,null,"einfache Staatssteuer",null,null,null,null,null,null,{"$f":"VLOOKUP(J41,INDIRECT($E$18),2)+(J41-VLOOKUP(J41,INDIRECT($E$18),1))*VLOOKUP(J41,INDIRECT($E$18),3)","v":43717.421890715617},{"$f":"VLOOKUP(K41,INDIRECT($G$18),2)+(K41-VLOOKUP(K41,INDIRECT($G$18),1))*VLOOKUP(K41,INDIRECT($G$18),3)","v":2742.6834137033175}]
[null,null,null,null,null,null,null,null,null,{"$f":"J42*$H$17","v":88746.36643815272},{"$f":"K42*$H$17","v":5567.6473298177352},{"$f":"VLOOKUP(L41,INDIRECT($E$19),2)+(L41-VLOOKUP(L41,INDIRECT($E$19),1))*VLOOKUP(L41,INDIRECT($E$19),3)","v":40942.705304418938}]
[null,null,"Gesamtsteueraufwand für Bonus auf privater Seite",null,null,null,null,null,null,{"$f":"SUM(J43:L43)","v":135256.71907238939}]

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[null,null,{"$f":"\"Jahreslohn-Abrechnung \"","v":"Jahreslohn-Abrechnung "},null,null,null,null,null,null,null,null,null,null,null,"Vers. 1.6"]
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[null,null,"Salär des Aktionärs bisher",null,null,null,null,null,null,160000]
[]
[null,null,"für ein reales Pensum von ",null,null,null,null,null,null,1]
[]
[null,null,"BVG: Sparanteil der gesamten Beiträge",null,null,null,null,null,null,0.5]
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[]
[null,null,"Maximaler Bonus (Aufwand inkl. Soziallasten)",null,null,null,null,null,null,{"$f":"Uebersicht!I17","v":323914}]
[null,null,"Soziallasten total",null,null,null,null,null,null,{"$f":"-O50","v":-35572.293148341363}]
[null,null,"Bruttolohn Aktionär (nur Bonus)",null,null,null,null,304479.09910418012]
[null,null,"Sozialabzüge Angestellter (nur Bonus)",null,null,null,null,{"$f":"-O33","v":-16137.392252521546}]
[null,null,"Nettolohn Aktionär (nur Bonus)",null,null,null,null,{"$f":"SUM(H13:H14)","v":288341.70685165859},null,{"$f":"-H15","v":-288341.70685165859}]
[null,null,null,"Kontroll-Total",null,null,null,null,null,{"$f":"SUM(J11:J15)","v":0}]
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[null,"Lohnabrechnung",null,null,null,"bisher",null,null,null,"mit Bonus",null,null,null,null,"Differenz"]
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[null,null,null,null,null,"Ansatz","Basis","Betrag",null,"Ansatz","Basis","Betrag"]
[null,null,"Lohn brutto",null,null,null,null,{"$f":"J4","v":160000},null,null,null,{"$f":"H22","v":160000}]
[null,null,"Bonus brutto",null,null,null,null,null,null,null,null,{"$f":"H13","v":304479.09910418012}]
[null,null,null,null,null,null,null,{"$f":"SUM(H22:H23)","v":160000},null,null,null,{"$f":"SUM(L22:L23)","v":464479.09910418012},null,null,{"$f":"L24-H24","v":304479.09910418012}]
[]
[null,null,"AHV",null,null,{"$f":"(1-G41)*F41","v":5.2999999999999999E-2},{"$f":"H41","v":160000},{"$f":"F26*G26","v":8480},null,{"$f":"F26","v":5.2999999999999999E-2},{"$f":"J41","v":464479.09910418012},{"$f":"J26*K26","v":24617.392252521546},null,null,{"$f":"L26-H26","v":16137.392252521546}]
[null,null,"ALV 1",null,null,1.0999999999999999E-2,148200,1630.1999999999998,null,{"$f":"F27","v":1.0999999999999999E-2},148200,1630.1999999999998,null,null,0]
[null,null,"ALV 2",null,null,0,11800,0,null,0,316279.09910418012,0,null,null,0]
[null,null,"BU",null,null,0,148200,0,null,0,148200,0,null,null,0]
[null,null,"NBUV",null,null,1.21E-2,148200,1793.22,null,1.21E-2,148200,1793.22,null,null,0]
[null,null,"KTG",null,null,0,160000,0,null,0,300000,0,null,null,0]
[null,null,"BVG",null,null,{"$f":"1-G49","v":0.5},{"$f":"K49","v":15300},7650,null,0.5,{"$f":"L49","v":15300},7650,null,null,0]
[null,null,"Total Abzüge",null,null,null,null,{"$f":"SUM(H26:H32)","v":19553.419999999998},null,null,null,{"$f":"SUM(L26:L32)","v":35690.812252521544},null,null,{"$f":"SUM(O26:O32)","v":16137.392252521546}]
[]
[null,null,"Nettolohn",null,null,null,null,{"$f":"H24-H33","v":140446.58000000002},null,null,null,{"$f":"L24-L33","v":428788.2868516586},null,null,{"$f":"L35-H35","v":288341.70685165859}]
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[]
[null,"Aufwand Arbeitgeber (für Soziallasten)",null,null,null,null,null,null,null,null,"Kosten"]
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[null,null,null,"Maximum",null,"Ansatz","Anteil AG","Basis bis.",null,"Basis neu","bisher","neu"]
[null,null,"AHV",null,null,0.106,0.5,{"$f":"H24","v":160000},null,{"$f":"L24","v":464479.09910418012},{"$f":"H41*F41","v":16960},{"$f":"J41*F41","v":49234.784505043091},null,null,{"$f":"L41-K41","v":32274.784505043091}]
[null,null,"ALV 1",148200,null,2.1999999999999999E-2,0.5,{"$f":"MIN(D42,H24)","v":148200},null,{"$f":"MIN(D42,L24)","v":148200},3260.3999999999996,3260.3999999999996,null,null,0]
[null,null,"ALV 2",null,null,0,0.5,{"$f":"MAX(H24-D42,0)","v":11800},null,{"$f":"MAX(L24-D42,0)","v":316279.09910418012},0,0,null,null,0]
[null,null,"BU",148200,null,8.0000000000000004E-4,1,{"$f":"MIN(D44,H24)","v":148200},null,{"$f":"MIN(D44,L24)","v":148200},118.56,118.56,null,null,0]
[null,null,"NBUV",null,null,1.21E-2,0,{"$f":"MIN(D44,H24)","v":148200},null,{"$f":"MIN(D44,L24)","v":148200},1793.22,1793.22,null,null,0]
[null,null,"KTG",300000,null,0,0.5,{"$f":"MIN(D46,H24)","v":160000},null,{"$f":"MIN(D46,L24)","v":300000},0,0,null,null,0]
[null,null,"FAK",null,null,1.03E-2,1,{"$f":"H41","v":160000},null,{"$f":"J41","v":464479.09910418012},1648,4784.1347207730551,null,null,3136.1347207730551]
[null,null,"AHV-Verwaltungskosten",null,null,5.0000000000000001E-3,1,{"$f":"H41*F41","v":16960},null,{"$f":"J41*F41","v":49234.784505043091},84.8,246.17392252521546,null,null,161.37392252521545]
[null,null,"BVG",null,null,15300,0.5,null,null,15300,{"$f":"F49","v":15300},{"$f":"J49","v":15300},null,null,0]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K41:K49)","v":39164.980000000003},{"$f":"SUM(L41:L49)","v":74737.273148341366},null,null,35572.293148341363]

{"sheet":"Staat","index":4,"n_rows":10,"n_cols":7,"rows_kept":10,"cut":false,"hidden":false,"merged":[[1,4,1,6]]}
["Staatssteuerfüsse"]
[null,null,null,null,"einfacher Staatsst.satz"]
["Jahr","Staatssteuerfuss","Tarif Staat","Tarif Bund","Gewinn","Kapital","Bund"]
[2020,1,"Tarif2012","Tarif2012",0.08,7.5000000000000002E-4,8.5000000000000006E-2]
[2021,1,"Tarif2012","Tarif2021",7.0000000000000007E-2,7.5000000000000002E-4,8.5000000000000006E-2]
[2022,0.99,"Tarif2012","Tarif2021",7.0000000000000007E-2,7.5000000000000002E-4,8.5000000000000006E-2]
[2023,0.99,"Tarif2012","Tarif2023",7.0000000000000007E-2,7.5000000000000002E-4,8.5000000000000006E-2]
[2024,0.98,"Tarif2024","Tarif2024",7.0000000000000007E-2,7.5000000000000002E-4,8.5000000000000006E-2]
[2025,0.98,"Tarif2025","Tarif2025",7.0000000000000007E-2,7.5000000000000002E-4,8.5000000000000006E-2]
[2026,0.95,"Tarif2025","Tarif2025",7.0000000000000007E-2,7.5000000000000002E-4,8.5000000000000006E-2]

{"sheet":"Tarif2012","index":5,"n_rows":49,"n_cols":7,"rows_kept":49,"cut":false,"hidden":false,"merged":[]}
["Kanton Zürich, Tarif 2012"]
[]
["Einkommen - Tarif GT",null,null,null,"Einkommen - Tarif VT"]
["EINK","STEUER","PLUS",null,"EINK","STEUER","PLUS"]
[0,0,0,null,0,0,0]
[6700,0,0.02,null,13500,0,0.02]
[11400,94,0.03,null,19600,122,0.03]
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[23700,539,0.05,null,36700,729,0.05]
[33000,1004,0.06,null,47400,1264,0.06]
[43700,1646,7.0000000000000007E-2,null,61300,2098,7.0000000000000007E-2]
[56100,2514,0.08,null,92100,4254,0.08]
[73000,3866,0.09,null,122900,6718,0.09]
[105500,6791,0.1,null,169300,10894,0.1]
[137700,10011,0.11,null,224700,16434,0.11]
[188700,15621,0.12,null,284800,23045,0.12]
[254900,23565,0.13,null,354100,31361,0.13]
[]
[]
[]
[]
["Vermögen - Tarif GT",null,null,null,"Vermögen - Tarif VT"]
["VERM","STEUER","PLUS",null,"VERM","STEUER","PLUS"]
[0,0,0,null,0,0,0]
[77000,0,5.0000000000000001E-4,null,154000,0,5.0000000000000001E-4]
[308000,115.5,1E-3,null,385000,115.5,1E-3]
[694000,501.5,1.5E-3,null,770000,500.5,1.5E-3]
[1310000,1425.5,2E-3,null,1386000,1424.5,2E-3]
[2235000,3275.5,2.5000000000000001E-3,null,2311000,3274.5,2.5000000000000001E-3]
[3158000,5583,3.0000000000000001E-3,null,3235000,5584.5,3.0000000000000001E-3]
[]
[]
["Bund - Tarif B (Verheiratete)",null,null,null,"Bund - Tarif A (Alleinstehend)"]
["EINK","STEUER","PLUS",null,"EINK","STEUER","PLUS"]
[0,0,0,null,0,0,0]
[28300,0,0.01,null,17800,25.41,7.7000000000000002E-3]
[51000,228,0.02,null,31700,132.53,8.8000000000000005E-3]
[58500,379,0.03,null,41500,220.54,2.64E-2]
[75400,887,0.04,null,55300,585.16999999999996,2.9700000000000001E-2]
[90400,1488,0.05,null,72600,1101.94,5.9400000000000001E-2]
[103500,2144,0.06,null,78200,1435.2,6.6000000000000003E-2]
[114800,2823,7.0000000000000007E-2,null,103700,3120.4,8.8000000000000009E-2]
[124300,3489,0.08,null,134700,5850.6,0.11]
[131800,4090,0.09,null,176100,10406.799999999999,0.13200000000000001]
[137400,4595,0.1,null,755300,86859.5,0.115]
[141300,4986,0.11]
[143200,5196,0.12]
[145100,5425,0.13]
[896000,103040,0.115]

{"sheet":"Tarif2024","index":6,"n_rows":50,"n_cols":7,"rows_kept":50,"cut":false,"hidden":false,"merged":[]}
["Kanton Zürich, Tarif 2024"]
["Tarife gelten auch 2025 noch: ph 16.09.25"]
[]
["Einkommen - Tarif GT",null,null,null,"Einkommen - Tarif VT"]
["EINK","STEUER","PLUS",null,"EINK","STEUER","PLUS"]
[0,0,0,null,0,0,0]
[6900,0,0.02,null,13900,0,0.02]
[11800,98,0.03,null,20200,126,0.03]
[16600,242,0.04,null,28200,366,0.04]
[24500,558,0.05,null,37900,754,0.05]
[34100,1038,0.06,null,49000,1309,0.06]
[45100,1698,7.0000000000000007E-2,null,63300,2167,7.0000000000000007E-2]
[58000,2601,0.08,null,95100,4393,0.08]
[75400,3993,0.09,null,127000,6945,0.09]
[109000,7017,0.1,null,174900,11256,0.1]
[142200,10337,0.11,null,232100,16976,0.11]
[194900,16134,0.12,null,294200,23807,0.12]
[263300,24342,0.13,null,365800,32399,0.13]
[]
[]
[]
[]
["Vermögen - Tarif GT",null,null,null,"Vermögen - Tarif VT"]
["VERM","STEUER","PLUS",null,"VERM","STEUER","PLUS"]
[0,0,null,null,0,0,0]
[80000,0,5.0000000000000001E-4,null,159000,0,5.0000000000000001E-4]
[318000,119,1E-3,null,398000,119.5,1E-3]
[717000,518,1.5E-3,null,795000,516.5,1.5E-3]
[1353000,1472,2E-3,null,1432000,1472,2E-3]
[2309000,3384,2.5000000000000001E-3,null,2387000,3382,2.5000000000000001E-3]
[3262000,5766.5,3.0000000000000001E-3,null,3342000,5769.5,3.0000000000000001E-3]
[]
[]
["Bund - Tarif B (Verheiratete)",null,null,null,"Bund - Tarif A (Alleinstehend)"]
["EINK","STEUER","PLUS",null,"EINK","STEUER","PLUS"]
[0,0,0,null,0,null,0]
[31800,25,0.01,null,18300,25.41,7.7000000000000002E-3]
[52800,236,0.02,null,32900,137.93,8.8000000000000005E-3]
[60600,393,0.03,null,43000,228.54,2.64E-2]
[78200,922,0.04,null,57300,606.37,2.9700000000000001E-2]
[93700,1543,0.05,null,75300,1143.94,5.9400000000000001E-2]
[107300,2224,0.06,null,81100,1489.1,6.6000000000000003E-2]
[119100,2933,7.0000000000000007E-2,null,107500,3233.7,8.8000000000000009E-2]
[128900,3620,0.08,null,139700,6069.5,0.11]
[136700,4245,0.09,null,182700,10801.7,0.13200000000000001]
[142400,4759,0.1,null,783300,90079.5,0.115]
[146400,5160,0.11]
[148400,5381,0.12]
[150400,5622,0.13]
[928700,106800.5,0.115]

{"sheet":"Tarif2025","index":7,"n_rows":52,"n_cols":7,"rows_kept":52,"cut":false,"hidden":false,"merged":[]}
["Kanton Zürich, Tarif 2025"]
[]
[]
["Einkommen - Tarif GT",null,null,null,"Einkommen - Tarif VT"]
["EINK","STEUER","PLUS",null,"EINK","STEUER","PLUS"]
[0,0,0,null,0,0,0]
[6900,0,0.02,null,13900,0,0.02]
[11800,98,0.03,null,20200,126,0.03]
[16600,242,0.04,null,28200,366,0.04]
[24500,558,0.05,null,37900,754,0.05]
[34100,1038,0.06,null,49000,1309,0.06]
[45100,1698,7.0000000000000007E-2,null,63300,2167,7.0000000000000007E-2]
[58000,2601,0.08,null,95100,4393,0.08]
[75400,3993,0.09,null,127000,6945,0.09]
[109000,7017,0.1,null,174900,11256,0.1]
[142200,10337,0.11,null,232100,16976,0.11]
[194900,16134,0.12,null,294200,23807,0.12]
[263300,24342,0.13,null,365800,32399,0.13]
[]
[]
[]
[]
["Vermögen - Tarif GT",null,null,null,"Vermögen - Tarif VT"]
["VERM","STEUER","PLUS",null,"VERM","STEUER","PLUS"]
[0,0,null,null,0,0,0]
[80000,0,5.0000000000000001E-4,null,159000,0,5.0000000000000001E-4]
[318000,119,1E-3,null,398000,119.5,1E-3]
[717000,518,1.5E-3,null,795000,516.5,1.5E-3]
[1353000,1472,2E-3,null,1432000,1472,2E-3]
[2309000,3384,2.5000000000000001E-3,null,2387000,3382,2.5000000000000001E-3]
[3262000,5766.5,3.0000000000000001E-3,null,3342000,5769.5,3.0000000000000001E-3]
[]
[]
[]
["Neuer Tarif 2025 am 16.09.25 erfasst, ph"]
["Bund - Tarif B (Verheiratete)",null,null,null,"Bund - Tarif A (Alleinstehend)"]
["EINK","STEUER","PLUS",null,"EINK","STEUER","PLUS"]
[0,0,0,null,0,null,0]
[29700,0,0.01,null,15200,0,7.7000000000000002E-3]
[53400,237,0.02,null,33200,138.6,8.8000000000000005E-3]
[61300,395,0.03,null,43500,229.2,2.64E-2]
[79100,929,0.04,null,58000,612,2.9700000000000001E-2]
[94900,1561,0.05,null,76100,1149.55,5.9400000000000001E-2]
[108600,2246,0.06,null,82000,1500,6.6000000000000003E-2]
[120500,2960,7.0000000000000007E-2,null,108800,3268.8,8.8000000000000009E-2]
[13500,3660,0.08,null,141500,6146.4,0.11]
[138300,4284,0.09,null,184900,10920.4,0.13200000000000001]
[144200,4815,0.1,null,793400,91241,0.115]
[148200,5215,0.11]
[150300,5446,0.12]
[152300,5686,0.13]
[940900,108203.5,0.115]