{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-01-16",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-107_2012-01-16.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_107_dv.pdf",
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  "Num": [
    "DB.2011.107",
    "ST.2011.166"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 16.01.2012 DB.2011.107"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 16.01.2012 DB.2011.107"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 16.01.2012 DB.2011.107"
    }
  ],
  "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 | Vermögensanfall aus britischen sog. Secondhand-/Gebrauchtpolicen ist nicht steuerfrei, da von den Pflichtigen als Erwerber dieser Policen nicht nachgewiesen wurde, dass es sich um rückkaufsfähige Lebensversicherungen mit noch intaktem Risikoschutz handelt. | Art. 16 Abs. 1/3, 20 Abs. 1 lit. a, 24 lit. b DBG und § 16 Abs. 1/3, 20 Abs. 1 lit. a, 24 lit. b StG"
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