{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-03-01",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-186_2012-03-01.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_186_do.pdf",
    "Checksum": "2cebdef8a02ad5f855eae24de01224c2"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.186"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 01.03.2012 DB.2011.186"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 01.03.2012 DB.2011.186"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 01.03.2012 DB.2011.186"
    }
  ],
  "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 (2. Rechtsgang) | Der Pflichtige ist als Schuldner zum Abzug der Schuldzinsen berechtigt, ungeachtet der Tatsache, dass diese von der getrennt lebenden Ehefrau bezahlt wurden. Aus der Zahlung der Ehefrau ergibt sich vorliegend beim Pflichtigen ein Mittelzufluss, den er als Einkommen zu versteuern hat. Im Ergebnis wird damit der Schuldzinsenabzug aufgehoben. | Art. 33 Abs. 1 lit a, 16 Abs. 1 DBG"
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