{
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  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-08-31",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-277_2011-08-31.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_277_hx.pdf",
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    "DB.2010.277",
    "ST.2010.382"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 31.08.2011 DB.2010.277"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 31.08.2011 DB.2010.277"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 31.08.2011 DB.2010.277"
    }
  ],
  "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 | Der anteilsmässige Erlös aus der Abtretung eines Bauprojekts an eine andere Investorengruppe ist als Einkommen aus selbstständiger Erwerbstätigkeit als Liegenschaftenhändler zu betrachten, wenn das Bauprojekt von einer einfachen Gesellschaft unter massgebender Beteiligung von Bauunternehmern und Architekten verfolgt worden war und deshalb auf der Stufe der einfachen Gesellschaft als Liegenschaftenhandel zu beurteilen ist. Dass der Pflichtige selbst nicht im Baufach tätig war, spielt diesfalls keine Rolle. | Art. 16 Abs. 1, 18 DBG; §§ 16 Abs. 1 und 18 StG"
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