{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-01-24",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-170_2012-01-24.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_170_gg.pdf",
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.170",
    "ST.2011.243"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 24.01.2012 DB.2011.170"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 24.01.2012 DB.2011.170"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 24.01.2012 DB.2011.170"
    }
  ],
  "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 | Valartis Bank AG (Emittentin), Metall Zug Discount Zertifikat (METZI, Valor 4288895), Überjähriger Reverse Convertible ohne Kapitalschutz, Obligationen mit überwiegender Einmalverzinsung, derivative Finanzinstrumente.\nDer METZI enthält keine garantierte Rückzahlung und damit keinen Obligationenteil. Wenn aber kein Obligationenteil vorliegt, kann auch keine Verzinsung angenommen werden. Die Qualifikation \"IUP\" (intérêt unique prédominant) erweist sich als unzutreffend. Beim Kreisschreiben handelt es sich um eine Verwaltungsverordnung, an welche der Richter nicht gebunden ist. | Art. 20 Abs. 1 lit. b DBG, § 20 Abs. 1 lit. b StG, Kreisschreiben Nr. 15 der ESTV vom 7. Februar 2007 (Obligationen und derivative Finanzinstrumente als Gegenstand der direkten Bundessteuer, der Verrechnungssteuer sowie der Stempelabgaben)"
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  "Zeit UTC": "26.07.2025 03:22:03",
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