{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-04-20",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-203_2012-04-20.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_203_jj.pdf",
    "Checksum": "c9db61070001263a6a072c89ceba0563"
  },
  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.203",
    "ST.2011.279"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 20.04.2012 DB.2011.203"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 20.04.2012 DB.2011.203"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 20.04.2012 DB.2011.203"
    }
  ],
  "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 | Der Erlös aus dem Verkauf einer personenbezogenen Aktiengesellschaft erweist sich als privater Kapitalgewinn, auch wenn der verkaufende Aktionär und Geschäftsführer weiterhin für diese tätig ist. Die Behauptung des kantonalen Steueramts, dass im Kaufpreis auch eine steuerbare Entschädigung für zukünftige Arbeitsleistungen enthalten ist, lässt sich aufgrund der Umstände nicht erhärten. | Art. 16 Abs. 1 DBG; § 16 Abs. 1 StG"
    }
  ],
  "ScrapyJob": "446973/68/1830",
  "Zeit UTC": "26.07.2025 03:22:01",
  "Checksum": "039cc33d2b2da6e63ba78295910e1497",
  "Sprache": "de",
  "Chunktime": "12.04.2026 13:28:07",
  "Chunks": [
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-203_2012-04-20_C0001",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_C0001.json"
      },
      "offset": 0,
      "len": 4946,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00001.txt",
          "offset": 0,
          "len": 700
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00002.txt",
          "offset": 700,
          "len": 593
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00003.txt",
          "offset": 1293,
          "len": 304
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00004.txt",
          "offset": 1597,
          "len": 602
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00005.txt",
          "offset": 2199,
          "len": 455
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00006.txt",
          "offset": 2654,
          "len": 653
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00007.txt",
          "offset": 3132,
          "len": 604
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00008.txt",
          "offset": 3736,
          "len": 592
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00009.txt",
          "offset": 4328,
          "len": 618
        }
      ]
    },
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-203_2012-04-20_C0002",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_C0002.json"
      },
      "offset": 4946,
      "len": 4621,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00010.txt",
          "offset": 4946,
          "len": 613
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00011.txt",
          "offset": 5559,
          "len": 224
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00012.txt",
          "offset": 5783,
          "len": 317
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00013.txt",
          "offset": 6075,
          "len": 501
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00014.txt",
          "offset": 6544,
          "len": 537
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00015.txt",
          "offset": 7081,
          "len": 482
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00016.txt",
          "offset": 7563,
          "len": 547
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00017.txt",
          "offset": 7967,
          "len": 645
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00018.txt",
          "offset": 8612,
          "len": 518
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00019.txt",
          "offset": 8744,
          "len": 579
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00020.txt",
          "offset": 9130,
          "len": 437
        }
      ]
    },
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-203_2012-04-20_C0003",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_C0003.json"
      },
      "offset": 9567,
      "len": 5274,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00021.txt",
          "offset": 9567,
          "len": 635
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00022.txt",
          "offset": 9919,
          "len": 666
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00023.txt",
          "offset": 10454,
          "len": 608
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00024.txt",
          "offset": 11062,
          "len": 315
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00025.txt",
          "offset": 11377,
          "len": 516
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00026.txt",
          "offset": 11893,
          "len": 521
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00027.txt",
          "offset": 12414,
          "len": 690
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00028.txt",
          "offset": 12819,
          "len": 691
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00029.txt",
          "offset": 13387,
          "len": 530
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00030.txt",
          "offset": 13917,
          "len": 354
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00031.txt",
          "offset": 14271,
          "len": 570
        }
      ]
    },
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-203_2012-04-20_C0004",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_C0004.json"
      },
      "offset": 14841,
      "len": 4845,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00032.txt",
          "offset": 14841,
          "len": 569
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00033.txt",
          "offset": 15410,
          "len": 602
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00034.txt",
          "offset": 16012,
          "len": 672
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00035.txt",
          "offset": 16684,
          "len": 642
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00036.txt",
          "offset": 17028,
          "len": 606
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00037.txt",
          "offset": 17508,
          "len": 686
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00038.txt",
          "offset": 18194,
          "len": 557
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00039.txt",
          "offset": 18488,
          "len": 666
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00040.txt",
          "offset": 19154,
          "len": 532
        }
      ]
    },
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-203_2012-04-20_C0005",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_C0005.json"
      },
      "offset": 19686,
      "len": 5392,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00041.txt",
          "offset": 19686,
          "len": 679
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00042.txt",
          "offset": 20184,
          "len": 291
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00043.txt",
          "offset": 20475,
          "len": 614
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00044.txt",
          "offset": 20907,
          "len": 474
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00045.txt",
          "offset": 21381,
          "len": 668
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00046.txt",
          "offset": 22049,
          "len": 474
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00047.txt",
          "offset": 22523,
          "len": 504
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00048.txt",
          "offset": 22897,
          "len": 333
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00049.txt",
          "offset": 23230,
          "len": 565
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00050",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00050.txt",
          "offset": 23707,
          "len": 679
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00051",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00051.txt",
          "offset": 24256,
          "len": 588
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00052.txt",
          "offset": 24844,
          "len": 234
        }
      ]
    },
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-203_2012-04-20_C0006",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_C0006.json"
      },
      "offset": 25078,
      "len": 4776,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00053",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00053.txt",
          "offset": 25078,
          "len": 529
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00054",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00054.txt",
          "offset": 25607,
          "len": 223
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00055",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00055.txt",
          "offset": 25830,
          "len": 535
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00056",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00056.txt",
          "offset": 26266,
          "len": 291
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00057",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00057.txt",
          "offset": 26557,
          "len": 544
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00058",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00058.txt",
          "offset": 26879,
          "len": 636
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00059",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00059.txt",
          "offset": 27515,
          "len": 226
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00060",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00060.txt",
          "offset": 27741,
          "len": 168
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00061",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00061.txt",
          "offset": 27753,
          "len": 649
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00062",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00062.txt",
          "offset": 28402,
          "len": 435
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00063",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00063.txt",
          "offset": 28837,
          "len": 635
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00064",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00064.txt",
          "offset": 29342,
          "len": 512
        }
      ]
    },
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-203_2012-04-20_C0007",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_C0007.json"
      },
      "offset": 29854,
      "len": 2336,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00065",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00065.txt",
          "offset": 29854,
          "len": 658
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00066",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00066.txt",
          "offset": 30512,
          "len": 381
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00067",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00067.txt",
          "offset": 30893,
          "len": 575
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00068",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00068.txt",
          "offset": 31468,
          "len": 545
        },
        {
          "id": "ZH/SRK/001/DB-2011-203_2012-04-20_MC00069",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-203_2012-04-20_MC00069.txt",
          "offset": 32013,
          "len": 177
        }
      ]
    }
  ]
}