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  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-01-27",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-208_2012-01-27.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_208_je.pdf",
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    "ST.2011.285"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 27.01.2012 DB.2011.208"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 27.01.2012 DB.2011.208"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 27.01.2012 DB.2011.208"
    }
  ],
  "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 | Die Rückzahlung des Teils einer Abgangsentschädigung durch einen Banker unmittelbar nach der Auszahlung vermag den erfolgten steuerlichen Zufluss nicht zu neutralisieren. \nHingegen ist im vorliegenden Fall von Gewinnungskosten (Berufsauslagen) auszugehen. \nDie Handänderung einer Liegenschaft zwischen Ehegatten im Rahmen einer Änderung des Güterstandes stellt eine taugliche Grundlage für eine individuelle Schätzung des Verkehrswerts im Sinne der Weisung 2003 dar, sodass der Übernahmewert anstelle der formelmässigen Werte zu übernehmen ist. | Art. 17, 25 DBG; §§ 17 Abs. 1, 25, 39 Abs. 1 StG"
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