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  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-01-13",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-266_2012-01-13.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_266_fo.pdf",
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  "Num": [
    "DB.2011.266",
    "ST.2011.350"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 13.01.2012 DB.2011.266"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 13.01.2012 DB.2011.266"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 13.01.2012 DB.2011.266"
    }
  ],
  "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 | Die der Pflichtigen gemäss Scheidungskonvention vom geschiedenen Ehemann ausbezahlte Hälfte der Rente aus dessen 2. Säule kann nicht zu 80% besteuert werden, da die Rente vom Ehemann und nicht von der Vorsorgeeinrichtung stammt. Es liegen Unterhaltsleistungen des geschiedenen Ehegatten vor, die vollumfänglich zu versteuern sind. | Art. 22 Abs. 1, 23 lit. f, 204 Abs. 1 DBG; §§ 22 Abs. 1, 23 lit. f, 270 Abs. 1 StG"
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