{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-02-08",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-141_2012-02-08.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_141_zy.pdf",
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  "Num": [
    "DB.2011.141",
    "ST.2011.210"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 08.02.2012 DB.2011.141"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 08.02.2012 DB.2011.141"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 08.02.2012 DB.2011.141"
    }
  ],
  "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 | Sachverhalt: Der Pflichtige arbeitet als Software-Entwickler in einem grossen schweizerischen Unternehmen. Zwischen diesen beiden Parteien besteht kein Arbeitsvertrag; vielmehr hat das schweizerische Unternhmen einen Vertrag mit einem Personalverleiher betreffend den Einsatz des Pflichtigen abgeschlossen. Auch der Personalverleiher ist nicht Vertragspartei des Pflichtigen, sondern hat - mit dem erklärten Zweck, Sozialversicherungsbeiträge zu sparen - einen \"Support-Vertrag\" mit einer GmbH abgeschlossen, deren Geschäftsführer und alleiniger Gesellschafter der Pflichtige ist.\nErwägungen: Bestätigung des Einspracheentscheids, wonach die Zwischenschaltung der GmbH eine Steuerumgehung darstellt. Die Leistungen des Personalverleihers an die GmbH sind daher als Erwerbseinkommen des Pflichtigen zu würdigen. | Art. 109 ff. DBG; §§ 119 ff. StG"
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