{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-12-19",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-255_2011-12-19.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_255_vf.pdf",
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  "Num": [
    "DB.2010.255",
    "ST.2010.352"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 19.12.2011 DB.2010.255"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 19.12.2011 DB.2010.255"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 19.12.2011 DB.2010.255"
    }
  ],
  "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 und Einschätzung 2008 | Abgrenzung zwischen selbständiger und unselbständiger Erwerbstätigkeit: Eine als Freelancer tätige Filmtechnikerin, die zur Absicherung gegen Erwerbsausfall bei Krankheit und Unfall während längerer Phasen ohne Anstellung eine Krankentaggeldversicherung abgeschlossen hat, übt ihre Tätigkeit in unselbständiger Stellung aus und kann die Prämien nicht als Berufskosten, sondern nur im Rahmen des allgemeinen Versicherungsabzugs zum Abzug bringen. Es besteht aufgrund der unterschiedlichen Situation zwischen selb- und unselbständig erwerbenden Personen kein Anspruch auf Gleichbehandlung mit dem Selbständigerwerbenden, der diese Prämien als Gewinnungskosten abziehen kann. | Art. 26, 27 Abs. 1 DBG; §§ 26, 27 Abs. 2 StG"
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