{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-03-08",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-290_2012-03-08.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_290_dm.pdf",
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  "Num": [
    "DB.2011.290",
    "ST.2011.376"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 08.03.2012 DB.2011.290"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 08.03.2012 DB.2011.290"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 08.03.2012 DB.2011.290"
    }
  ],
  "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 | Behindertenabzug; Pauschalen\nNeben dem Pauschalabzug für Bezüger einer Hilflosenentschädigung schweren Grades (von Fr. 7'500.-) kann zusätzlich ein Pauschalabzug für Gehörlosigkeit (von Fr. 2'500.-) geltend gemacht werden (Ziffer 4.4 KS). | Art. 33 Abs. 1 lit. hbis DBG, § 31 Abs. 1 lit. i StG, Kreisschreiben Nr. 11 der ESTV vom 31. August 2005 (Abzug von Krankheits- und Unfallkosten sowie von behinderungsbedingten Kosten)"
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