{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-03-30",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-175_2012-03-30.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_175_wt.pdf",
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    "DB.2011.175",
    "ST.2011.249"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 30.03.2012 DB.2011.175"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 30.03.2012 DB.2011.175"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 30.03.2012 DB.2011.175"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2006 sowie Staats- und Gemeindesteuern 2006 | Die Abschreibung einer Beteiligung unmittelbar nach Erwerb stellt eine verdeckte Gewinnausschüttung an den Alleinaktionär und Geschäftsführer dar, da die Aktien aus seinen persönlichen Gründen erworben wurden. \nZuordnung einer Mäklerprovision. Aufgrund der abgeschlossenen Verträge ist von einem Zufluss der Hälfte einer vereinbarten Provision beim Pflichtigen statt bei seiner AG auszugehen. Hingegen besteht kein Anlass, auch die andere Hälfte ihm direkt zuzuschreiben, da weder eine Simulation noch eine Steuerumgehung dargetan wurden. | Art. 16 Abs. 1, 20 Abs. 1 DBG; §§ 16 Abs. 1, 20 Abs. 1 StG"
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