{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-04-23",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-54_2012-04-23.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_54_nj.pdf",
    "Checksum": "c61cd61b96b0c18e70c4c13248e0bfcc"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.54",
    "ST.2011.84"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 23.04.2012 DB.2011.54"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 23.04.2012 DB.2011.54"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 23.04.2012 DB.2011.54"
    }
  ],
  "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 | Berufskosten von Expatriates. Pauschalspesen.\nDa die Pflichtige mit Wohnsitz und bisheriger unselbständiger Berufstätigkeit in Grossbritannien nicht von einem ausländischen Arbeitgeber für eine befristete Tätigkeit als Informatikspezialistin in die Schweiz entsandt wurde, sondern sich bei einer international ausgerichteten Personalverleiherin von sich aus um eine befristete Tätigkeit in der Schweiz bemühte, kommt ihr der Expatriate-Status nicht zu, so dass unter diesem Titel keine pauschalen Berufskosten zum Abzug zuzulassen sind. | Art. 16, 26 DBG; §§ 16, 26 StG: ExpaV; Expatriate-Richtlinien"
    }
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  "Zeit UTC": "26.07.2025 03:22:00",
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