{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-06-22",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-282_2012-06-22.pdf",
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  "Num": [
    "DB.2011.282",
    "ST.2011.368"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 22.06.2012 DB.2011.282"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 22.06.2012 DB.2011.282"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 22.06.2012 DB.2011.282"
    }
  ],
  "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 | Berufskosten einer für drei Jahre nach Zürich entsandten britischen, hier unselbständig erwerbenden, Staatsangehörigen, welche hier ihren Lebensmittelpunkt und damit ihren Wohnsitz hat. Wohnkosten am steuerrechtlichen Wohnsitz sind keine Berufskosten i.S. des Steuergesetzes. ExpaV und Expat-Richtlinien erweisen sich in dieser Hinsicht als gesetzes- und verfassungswidrig. Berufung auf Gleichbehandlung im Unrecht nicht möglich, da gewichtige Interessen entgegenstehen und die Steuerbehörden erst bei Vorliegen eines höchstrichterlichen Entscheids überhaupt den bewussten Entscheid treffen können, eine gesetzeswidrige Praxis aufrecht erhalten zu wollen. | Art. 26 DBG bzw. § 26 StG; Verordnung des eidgenössischen Finanzdepartements über den Abzug besonderer Berufskosten bei der direkten Bundessteuer von vorübergehend in der Schweiz tätigen leitenden Angestellten, Spezialisten und Spezialistinnen vom 3. Oktober 2000; Richtlinien des kantonalen Steueramtes über die Berücksichtigung besonderer Berufskosten von vorübergehend in der Schweiz tätigen leitenden Angestellten und Spezialisten vom 23. Dezember 1999."
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