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  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-01-27",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-247_2012-01-27.pdf",
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    "ST.2011.327"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 27.01.2012 DB.2011.247"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 27.01.2012 DB.2011.247"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 27.01.2012 DB.2011.247"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Kapitalleistung 2008 (Direkte Bundessteuer sowie Staats- und Gemeindesteuern) sowie Direkte Bundessteuer 2008 und Staats- und Gemeindesteuern 2008 | Verschiebung des Wohnsitzes von Küsnacht ins Ausland nicht nachgewiesen. Die nach dem behaupteten Wegzug ausbezahlten Kapitalleistungen aus beruflicher Vorsorge zufolge vorzeitiger Pensionierung sind von den Pflichtigen daher noch hier ordentlich zu versteuern. Selbst wenn der ausländische Wohnsitz erstellt wäre, änderte sich nichts, da die Kapitalleistungen noch vor dem Wegzug zuflossen. Ebenso dauert die unbeschränkte Steuerpflicht in Küsnacht für das übrige Einkommen und das Vermögen unverändert an. | Art. 3, 22, 38 DBG und § 3, 22, 37 StG"
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