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  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-02-04",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-235_2011-02-04.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_235_og.pdf",
    "Checksum": "d3094499b4b3a1a493a37633a45263d1"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2010.235",
    "ST.2010.330"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 04.02.2011 DB.2010.235"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 04.02.2011 DB.2010.235"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 04.02.2011 DB.2010.235"
    }
  ],
  "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 | Aktienverkauf. Fälligkeit des Kaufpreises in verschiedenen Tranchen. Die letzte Teilzahlung stellt unter den gegebenen Umständen keine eigentliche Kaufpreiszahlung, sondern eine Entschädigung für das Einhalten eines Konkurrenzverbots dar. Vertragsauslegung. | Art. 16 Abs. 1 und 3 und 23 lit. c DBG; §§ 16 Abs. 1 und 3 und 23 lit.c StG"
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