{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-05-17",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-267_2011-05-17.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_ST_2010_366_fq.pdf",
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    "ST.2010.366"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 17.05.2011 DB.2010.267"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 17.05.2011 DB.2010.267"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 17.05.2011 DB.2010.267"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2007 sowie Staats- und Gemeindesteuern 2007 | Internationale Doppelbesteuerung - Wohnsitz/Ansässigkeit - Tschechisches DBA\nEhegattenbesteuerung: Aufgrund der beschränkten Steuerpflicht des Ehemannes greift die Ehegattenbesteuerung auf jeden Fall. Wohnsitz: Der Pflichtige ist tschechischer Staatsangehöriger und arbeitet unter der Woche in Prag. Die Wochenenden verbringt er mit seiner Familie im Kanton Zürich. Die Pflichtigen sind bis und mit 2006 rechtskräftig veranlagt, jeweils mit Wohnsitz im Kanton Zürich. Die Pflichtigen haben nicht rechtsgenügend dargelegt, dass 2007 eine Wohnsitzverlegung des Ehemannes nach Tschechien stattgefunden hätte. DBA: Auch unter Anwendung des DBA-T ist der Wohnsitz bzw. die Ansässigkeit des Pflichtigen in Zürich gegeben. Die Besteuerung gemäss DBA-T wurde durch die Vorinstanz korrekt vorgenommen (insb. auch Dividendenbesteuerung). Die Pflichtigen haben es versäumt, ein Gesuch um pauschale Steueranrechnung zu stellen. Der Anspruch ist inzwischen durch Zeitablauf verwirkt. | Art. 3 I DBG; § 3 I StG"
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