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  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-01-27",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-273_2012-01-27.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_273_uk.pdf",
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    "ST.2010.373"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 27.01.2012 DB.2010.273"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 27.01.2012 DB.2010.273"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 27.01.2012 DB.2010.273"
    }
  ],
  "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 | Verdeckte Gewinnausschüttung, Darlehenssimulation\nEine per 2006 gegründete Sprachschule erhöhte den Kontokorrentkredit ihres Hauptaktionärs per 2008 von rund Fr. 70'000.- auf rund Fr. 165'000.-, was die Steuerbehörde gestützt auf die einschlägigen Beurteilungskriterien (insb. kein schriftlicher Vertrag, keine nachgewiesene Bonität, keine Sicherheiten) zurecht als simuliertes Darlehen qualifizierte (Abweisung). | Art. 20 Abs. 1 lit. c DBG; § 20 Abs. 1 lit. c StG"
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