{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-10-24",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-120_2011-10-24.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_120_yu.pdf",
    "Checksum": "7f4d77dd7d5f8adcd1ab2de125097678"
  },
  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.120",
    "ST.2011.185"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 24.10.2011 DB.2011.120"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 24.10.2011 DB.2011.120"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 24.10.2011 DB.2011.120"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2009 sowie Staats- und Gemeindesteuern 2009 | Verlustverrechnung bei selbstständiger Erwerbstätigkeit. Vorjahresverluste können vorgetragen werden, sofern das steuerbare Einkommen in der Verlustperiode auf Fr. 0.- festgesetzt wurde; dass das selbstständige Erwerbseinkommen über Fr. 0.- lag, steht der Berücksichtigung in der nächsten Steuerperiode nicht entgegen. | Art. 211 DBG; § 29 Abs. 1 StG"
    }
  ],
  "ScrapyJob": "446973/68/1830",
  "Zeit UTC": "26.07.2025 03:22:06",
  "Checksum": "c4c145b0a76f02be076fe8c8a5d0dccd",
  "Sprache": "de",
  "Chunktime": "12.04.2026 13:28:02",
  "Chunks": [
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-120_2011-10-24_C0001",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_C0001.json"
      },
      "offset": 0,
      "len": 5335,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00001.txt",
          "offset": 0,
          "len": 587
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00002.txt",
          "offset": 587,
          "len": 532
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00003.txt",
          "offset": 1119,
          "len": 427
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00004.txt",
          "offset": 1546,
          "len": 482
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00005.txt",
          "offset": 2028,
          "len": 674
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00006.txt",
          "offset": 2702,
          "len": 509
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00007.txt",
          "offset": 3211,
          "len": 687
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00008.txt",
          "offset": 3898,
          "len": 607
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00009.txt",
          "offset": 4505,
          "len": 421
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00010.txt",
          "offset": 4807,
          "len": 528
        }
      ]
    },
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-120_2011-10-24_C0002",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_C0002.json"
      },
      "offset": 5335,
      "len": 5441,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00011.txt",
          "offset": 5335,
          "len": 222
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00012.txt",
          "offset": 5557,
          "len": 344
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00013.txt",
          "offset": 5785,
          "len": 481
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00014.txt",
          "offset": 6266,
          "len": 584
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00015.txt",
          "offset": 6613,
          "len": 517
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00016.txt",
          "offset": 7104,
          "len": 232
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00017.txt",
          "offset": 7336,
          "len": 663
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00018.txt",
          "offset": 7950,
          "len": 664
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00019.txt",
          "offset": 8614,
          "len": 629
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00020.txt",
          "offset": 9243,
          "len": 552
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00021.txt",
          "offset": 9795,
          "len": 283
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00022.txt",
          "offset": 10078,
          "len": 698
        }
      ]
    },
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-120_2011-10-24_C0003",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_C0003.json"
      },
      "offset": 10776,
      "len": 2989,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00023.txt",
          "offset": 10776,
          "len": 700
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00024.txt",
          "offset": 11476,
          "len": 611
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00025.txt",
          "offset": 12087,
          "len": 528
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00026.txt",
          "offset": 12615,
          "len": 585
        },
        {
          "id": "ZH/SRK/001/DB-2011-120_2011-10-24_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-120_2011-10-24_MC00027.txt",
          "offset": 13200,
          "len": 565
        }
      ]
    }
  ]
}