{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-08-31",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-59_2011-08-31.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_59_rl.pdf",
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.59",
    "ST.2011.89"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 31.08.2011 DB.2011.59"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 31.08.2011 DB.2011.59"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 31.08.2011 DB.2011.59"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2005 sowie Staats- und Gemeindesteuern 2005 | Partneranwalt einer grossen Wirtschaftsanwaltskanzlei betätigt sich nebenher als Musikproduzent. Er betreut eine einzige Sängerin, für welche er Songs komponiert und Texte schreibt. Für ihre Vermarktung bedient er sich professioneller Partner der Musikbranche. Trotz Erfolg der Sängerin schreibt der Pflichtige über mehrere Jahre hohe Verluste. Eine Liquiditätsplanung und eine Planungserfolgsrechnung und -bilanz gibt es nicht. Aus den Akten ist nicht ersichtlich, wie der Pflichtige jemals auf eine insgesamt ausgeglichene Rechnung kommen will. Vertraglich hat er sich lediglich bescheidene Beteiligungen aus dem Erlös von CD-Verkäufen und Online-Downloads gesichert. Persönliche Beziehung zur Sängerin unklar. Eine Gewinnerzielungsabsicht ist objektiv nicht zu erkennen und die Liebhaberkomponente überwiegt. Absprechung der Qualifizierung der Tätigkeit als selbstständige Erwerbstätigkeit. | Art. 18 Abs. 1 und Art. 27 Abs. 1 DBG; § 18 Abs. 1 und § 27 Abs. 1 StG"
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