{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-02-17",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-292---293_2012-02-17.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_292_293_jt.pdf",
    "Checksum": "dc3af06127d18ff365fee2d0efeddd20"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.292 + 293",
    "ST.2011.378 + 379"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 17.02.2012 DB.2011.292 + 293"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 17.02.2012 DB.2011.292 + 293"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 17.02.2012 DB.2011.292 + 293"
    }
  ],
  "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 Staats- und Gemeindesteuern 2008 und 2009 | Werden Darlehenszinsen für vier Jahre erst nach Betreibung und Durchführung eines Schiedsverfahrens bezahlt, erscheint der Zufluss als unsicher und ist auf die effektive Bezahlung und nicht den Zeitpunkt der Entstehung der Forderung abzustellen. \nDie einmalige Bezahlung von mehrjährig angehäuften Zins stellt ein Anwendungsfall für die Besteuerung als Kapitalabfindung dar. | Art. 20 Abs. 1 lit. a, 37 DBG; §§ 20 Abs. 1 lit. a, 36 StG"
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