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  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-10-23",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-110_2012-10-23.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_110_ao.pdf",
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  "Num": [
    "DB.2011.110",
    "ST.2011.172"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 23.10.2012 DB.2011.110"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 23.10.2012 DB.2011.110"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 23.10.2012 DB.2011.110"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Steuerhoheit (Direkte Bundessteuer 2005 sowie Staats- und Gemeindesteuern 2005) | Steuerhoheit der Schweiz und des Kantons Zürich wegen Grundeigentums.\nWenn die in Frankreich wohnhaften Eltern ihren Kindern mit Wohnsitz im Kanton Zürich ihr Grundeigentum zur Nutzniessung übertragen und dafür eine periodische Vergütung (\"Rente\") erhalten, liegt Einkommen aus unbeweglichem Vermögen vor, welches die (beschränkte) Steuerhoheit der Schweiz und des Kantons Zürich begründet (E. 5b).\nOb die Nutzniessungsverträge zwischen den Eltern und Kindern bloss simuliert sind (wie das kantonale Steueramt im Einspracheentscheid angenommen hat), kann unter diesen Umständen offenbleiben (E. 5c). | Art. 21 Abs. 1 lit. a DBG, § 21 Abs. 1 lit. a StG."
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