{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-12-02",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-24_2012-12-02.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_24_qv.pdf",
    "Checksum": "7af9e230666be1b74e1074c7253c9cc7"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.24",
    "ST.2011.36"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 02.12.2012 DB.2011.24"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 02.12.2012 DB.2011.24"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 02.12.2012 DB.2011.24"
    }
  ],
  "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 | Strittig ist die Abziehbarkeit von freiwillig geleisteten Beiträgen (eines hier unbeschränkt steuerpflichtigen Arbeitnehmers) an die Deutsche Rentenversicherung Bund, welche - soweit ersichtlich - der schweizerischen AHV entspricht. DBG und StHG sehen die Abziehbarkeit nur inbezug auf die inländische AHV vor; freiwillige ausländische Beiträge fallen grundsätzlich nicht darunter. Die Beiträge sind auch nicht unter dem Titel \"Saule 3a\" abziehbar, denn es liegt (noch) keine entsprechende Genehmigung durch die ESTV vor (i.S.v. Art. 1 Abs. 4 BVV 3). | Art. 33 Abs. 1 lit. DbG, Art. 9 Abs. 2 lit. d StHG, § 31 Abs. 1 lit. d StG, Art. 33 Abs. 1 lit. e DBG, § 31 Abs. 1 lit. e StG, Art. 82 BVG, Art. 1 Abs. 4 BVV 3"
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