{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-05-08",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-283---284_2012-05-08.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_283_284_mb.pdf",
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.283 + 284",
    "ST.2011.369 + 370"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 08.05.2012 DB.2011.283 + 284"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 08.05.2012 DB.2011.283 + 284"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 08.05.2012 DB.2011.283 + 284"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2008 und 2009 sowie\nStaats- und Gemeindesteuern 2008 und 2009 | Selbstständige Erwerbstätigkeit, Gewinnstrebigkeit, Eliminierung von eheinternen Zuflüssen.\nMangels Gewinnstrebigkeit liegt vorliegend keine selbstständige Erwerbstätigkeit vor (Weinhandlung/Einzelunternehmung). Der Pflichtige übt seine Tätigkeit aus Liebhaberei oder anderen nicht kommerziellen Gründen aus, sodass es sich bei den damit zusammenhängenden Gewinnungskosten um allgemeine Lebenshaltungskosten handelt. Diese sind steuerlich nicht abzugsfähig. Entstandene Verluste können nicht mit dem übrigen Erwerbseinkommen verrechnet werden. Mindestens muss von dieser Rechtsfolge ausgegangen werden, nachdem die Substanziierung und Beweisleistung der Pflichtigen ungenügend war (Darlegung der Verlustquellen und der Massnahmen zur Eliminierung der Verluste). Das Einkommen, welches die Ehefrau aus unselbstständiger Erwerbstätigkeit bei der Mitarbeit in der Weinhandlung erzielte, ist nicht steuerbar, da es sich um einen eheinternen Zufluss handelt. | Art. 9 Abs. 1, 18 Abs. 1, 27 Abs. 1 DBG; §§ 7 Abs. 1, 18 Abs. 1, 27 Abs. 1 StG"
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    }
  ]
}