{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-03-30",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-238_2012-03-30.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_238_kc.pdf",
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    "DB.2011.238",
    "ST.2011.318"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 30.03.2012 DB.2011.238"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 30.03.2012 DB.2011.238"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 30.03.2012 DB.2011.238"
    }
  ],
  "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 sowie Staats- und Gemeindesteuern 2006 | (Minderheits-)Beteiligung an einer ausländischen Kapitalgesellschaft stellt Geschäftsvermögen der hiesigen Einzelfirma der Pflichtigen dar, weil zwischen der Beteiligung und der Einzelfirma ein enger wirtschaftlicher Zusammenhang besteht: Bei dieser Gesellschaft handelt es sich um die (Exklusiv-)Lieferantin der Einzelfirma und die Beteiligung konnte die Pflichtige von dieser unentgeltlich erwerben. | Art. 18 Abs. 2 DBG, § 18 Abs. 2 StG"
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