{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-03-29",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-269_2012-03-29.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_269_bk.pdf",
    "Checksum": "d3cf4e15a6697ff72829777cd6a138d2"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.269",
    "ST.2011.353"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 29.03.2012 DB.2011.269"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 29.03.2012 DB.2011.269"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 29.03.2012 DB.2011.269"
    }
  ],
  "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 | Liegenschaftenunterhalt, Schuldenabzug.\nAls Liegenschaftenunterhalt gelten auch Gerichts- und Anwaltskosten, die auf die Werterhaltung eines Grundstücks abzielen. Dies trifft im vorliegenden Fall nicht zu, wenn der Pflichtige einen Rechtsstreit um die Wendemöglichkeit auf einem Nachbargrundstück ausgetragen hat, auf die er nach den örtlichen Verhältnissen nicht angewiesen war und die somit ohne Einfluss auf den Wert seines Grundstücks war (E. 3).\nEine Schuld ist bei der Ermittlung des steuerbaren Vermögens dann nicht zu berücksichtigen, wenn mit deren Erfüllung nach den Umständen nicht ernstlich zu rechnen ist. Dies trifft vorliegend deswegen zu, weil gegen den Ehemann Verlustscheine in der Höhe von über 7 Millionen Franken bestehen, das eheliche Vermögen von gut 5 Millionen Franken vollumfänglich der Ehefrau gehört und der Ehemann sich trotz wiederholter Zahlungsaufforderungen durch die Gläubigerin nie ernsthaft um eine Schuldentilgung bemüht hat (E. 4). | Art. 32 Abs. 2 DBG; §§ 30 Abs. 2, 46 StG"
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  "Zeit UTC": "26.07.2025 03:22:01",
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