{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2013-11-05",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-204_2013-11-05.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_204_eu.pdf",
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.204",
    "ST.2011.280"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 05.11.2013 DB.2011.204"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 05.11.2013 DB.2011.204"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 05.11.2013 DB.2011.204"
    }
  ],
  "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 | Abgrenzung zwischen steuerbarem Ertrag und Kapitalgewinn resp. -verlust bei einem im Privatvermögen gehaltenen transparenten kapitalgarantierten Tracker-Zertifikat, in casu \"Protein ZKB Guernsey 2006-31.3.2009 on DJ Euro Stoxx 50 index\" (Valor 2'485'510). Obwohl die Pflichtigen aufgrund der Effektenabrechnungen beim Erwerb und der Rückzahlung einen währungsbedingten Verlust erlitten und während der Laufzeit des Produkts keine periodischen Zinsen ausgeschüttet wurden, ist auf der Bondkomponente zu Recht ein steuerbarer Ertrag mittels des BondFloorPricing-Berechnungsprogramms ermittelt worden. Abweisung. | Art. 16 Abs. 3, 20 Abs. 1 DBG; §§ 16 Abs. 3, 20 Abs. 1 StG; Kreisschreiben 15 über Obligationen und derivative Finanzinstrumente vom 7. Februar 2007"
    }
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