{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-03-11",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-234_2011-03-11.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_234_xb.pdf",
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    "ST.2010.329"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 11.03.2011 DB.2010.234"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 11.03.2011 DB.2010.234"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 11.03.2011 DB.2010.234"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2008 sowie Staats- und Gemeindesteuern 2008 | Ein übersetzter Kontokorrentkredit zugunsten des Aktionärs stellt kein simuliertes Darlehen und damit keine verdeckte Gewinnausschüttung dar, wenn er im folgenden Geschäftsjahr bereits wieder auf ein normales Mass reduziert wird. \nTrotz der fehlenden wirtschaftlichen Selbstständigkeit ist ein Durchgriff durch die Gesellschaft abzulehnen, weil keine Steuerersparnis ersichtlich ist. \nDer behauptete Zufluss eines Teils des Lohns (Bonus) erst im folgenden Jahr entspricht nicht den Tatsachen, weshalb der gesamte bei der Gesellschaft verbuchte Lohnaufwand vom mitarbeitenden Anteilsinhaber auch im selben Jahr zu versteuern ist. | Art. 20 Abs. 1 lit. c DBG; § 20 Abs. 1 lit. c StG"
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