{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-06-29",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-30_2011-06-29.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_30_vx.pdf",
    "Checksum": "d22480fe1c130c810ad96b66ae03d201"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.30",
    "ST.2011.48"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 29.06.2011 DB.2011.30"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 29.06.2011 DB.2011.30"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 29.06.2011 DB.2011.30"
    }
  ],
  "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 sowie Staats- und Gemeindesteuern 2008 | Die neue Bestimmung von Art. 79b Abs. 3 BVG führt die frühere Rechtsprechung des Bundesgerichts zum rechtsmissbräuchlichen Einkauf in die Pensionskasse bei nachfolgenden Vorbezug fort. \nDer vorliegende Einkauf ist deshalb infolge des im folgenden Jahres erfolgten Vorbezugs zwecks Wohneigentumsförderung unzulässig und damit steuerlich nicht abziehbar; nach der bundesgerichtlichen Rechtsprechung ist zudem der Beweggrund für dieses Vorgehen der Steuerpflichtigen unbeachtlich. | Art. 33 Abs. 1 lit. d DBG; § 31 Abs. 1 lit d StG; Art. 79b Abs. 3 BVG"
    }
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  "Zeit UTC": "26.07.2025 03:22:11",
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