{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-08-31",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-31_2011-08-31.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_31_ie.pdf",
    "Checksum": "5ea2df513c20468a5ac7d78615c0f551"
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  "Num": [
    "DB.2011.31",
    "ST.2011.49"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 31.08.2011 DB.2011.31"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 31.08.2011 DB.2011.31"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 31.08.2011 DB.2011.31"
    }
  ],
  "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 | Eine als \"Optionsprämie\" bezeichnete Leistung aus einer Vereinbarung eines Delegierten des Verwaltungsrats mit den Grossinvestoren an einer Gesellschaft erweist sich nicht als steuerfreier Kapitalgewinn, sondern als steuerbare Entschädigung für die Auflösung des Arbeitsvertrags bzw. Entschädigung für diverse Pflichten im Zusammenhang mit dem Halten der Aktien. \nEine in einem weiteren Vertrag des Pflichtigen mit einer eigenen Gesellschaft vereinbarte Optionsprämie für die Einräumung einer Call-Option sowie der Kaufpreis der betreffenden Aktien stellen verdeckte Gewinnausschüttungen dar, da die Aktien wertlos waren. | Art. 16, 17, 20 Abs. 1 DBG; §§ 16, 17, 20 Abs. 1 StG"
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