{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-04-14",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-265_2011-04-14.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_265_gs.pdf",
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  "Num": [
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    "ST.2010.363"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 14.04.2011 DB.2010.265"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 14.04.2011 DB.2010.265"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 14.04.2011 DB.2010.265"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2006 sowie Staats- und Gemeindesteuern 2006 | Einem Steuerpflichtigen wurde im Rahmen eines \"Vermögensverwaltungs-vertrags mit Kapital- und Wertzuwachsgarantie\" zugesichert, sein investiertes Anfangskapital von Fr. 1 Mio. nach sechs Jahren im Betrag von Fr. 1'330'000.- (= 5.5% Zins p.a.) zurückzuerhalten. Nachdem das Wertschriftendepot in den sechs Jahren um Fr. 685'814.- an Wert verloren hatte, glich die Vermögensverwaltungsgesellschaft gestützt auf ihre abgegebene Kapitalversicherungsgarantie diesen Verlust aus. Die Steuerbehörde ging zu Unrecht davon aus, dieser Ausgleich beinhalte gestützt auf die Einkommensgeneralklausel steuerbares Einkommen. Richtig ausgelegt handelte es sich beim Vermögensverwaltungsvertrag um ein Darlehen, weshalb von einer blossen Kapitalrückzahlung auszugehen ist. Entgegen der Auffassung der Steuerbehörde ist demgegenüber der Wertzuwachs nicht bloss im Umfang eines Jahreszinses zu besteuern, sondern grundsätzlich im Umfang der gesamten, einmaligen Schlusszahlung. Weil diesbezüglich noch Abklärungen vorzunehmen sind, ist die Angelegenheit an die Steuerbehörde zurückzuweisen. | § 16 Abs. 1 StG, Art. 16 Abs. 1 DBG"
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