{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-05-31",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-19_2011-05-31.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_19_xw.pdf",
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  "Num": [
    "DB.2011.19",
    "ST.2011.32"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 31.05.2011 DB.2011.19"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 31.05.2011 DB.2011.19"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 31.05.2011 DB.2011.19"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2003 sowie Staats- und Gemeindesteuern 2003 | Verdeckte Gewinnausschüttung durch simuliertes Darlehen. Der Alleinaktionär war bei der Erhöhung eines Darlehens seiner Gesellschaft bereits derart überschuldet, dass bereits die Darlehensgewährung als simuliert betrachtet werden muss. \nDreieckstheorie. Die erfolgswirksame Wertkorrektur einer Forderung zwischen zwei Schwestergesellschaften ist dem Pflichtigen als verdeckte Gewinnausschüttung anzurechnen, da die geschäftsmässige Begründung nicht substanziiert dargetan wurde. | Art. 20 Abs. 1 lit. c DBG; § 20 Abs. 1 lit. c StG"
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