{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-06-29",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-222_2011-06-29.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_222_hz.pdf",
    "Checksum": "6c004b76a702610b18f5b20e64e42602"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2010.222",
    "ST.2010.311"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 29.06.2011 DB.2010.222"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 29.06.2011 DB.2010.222"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 29.06.2011 DB.2010.222"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2007 sowie Staats- und Gemeindesteuern 2007 | Eine Klausel über eine Konventionalstrafe für die Verletzung eines Konkurrenzverbots in einem Vertrag über den Verkauf einer Apotheke lässt für sich alleine nicht darauf schliessen, dass im Verkaufspreis auch eine steuerbare Entschädigung für das Konkurrenzverbot enthalten sein muss. Aus den übrigen Umständen lässt sich dieser Schluss auch nicht begründen, sodass von einem steuerfreien privaten Kapitalgewinn auszugehen ist. | Art. 16 Abs. 3, 23 lit c DBG; §§ 16 Abs. 3, 23 lit. c StG"
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