{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-04-14",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-259_2011-04-14.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_259_pr.pdf",
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  "Num": [
    "DB.2010.259",
    "ST.2010.356"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 14.04.2011 DB.2010.259"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 14.04.2011 DB.2010.259"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 14.04.2011 DB.2010.259"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 1.7.2006 - 30.6.2007 sowie Staats- und Gemeindesteuern 1.7.2006 - 30.6.2007 | Der Kauf einer Wandelobligation vom Hauptaktionär zu einem Preis erheblich über dem Marktwert erweist sich als geschäftsmässig nicht begründet. Da die Wandelobligation mit einem hohen Ausfallrisiko behaftet war, ist überhaupt kein Grund für deren Erwerb ersichtlich, weshalb nicht nur Abschreibungen auf den Marktwert, sondern auch die nachfolgenden Abschreibungen nicht zugelassen werden können. \nDer Einwand, der Erwerb sei bereits drei Jahre früher vereinbart worden, verfängt nicht, da auch hierfür keine geschäftsmässige Begründung ersichtlich ist. | Art. 58 Abs. 1 DBG; § 64 Abs. 1 StG"
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