{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-07-12",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-61_2011-07-12.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_61_ls.pdf",
    "Checksum": "242b76fd89ed26f37714e39bd7a94bf7"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.61",
    "ST.2011.91"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 12.07.2011 DB.2011.61"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 12.07.2011 DB.2011.61"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 12.07.2011 DB.2011.61"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2006 sowie Staats- und Gemeindesteuern 2006 | Der pflichtige Ehemann wechselte als Finanzspezialist im Rahmen einer Art \"Management Buy Out\" mit einem ganzen Spezialistenteam (Abteilung Corporate Finance) von einer Unternehmungsberatungsgesellschaft in eine von ihm (und weiteren Partnern) neu gegründete AG. Drei Monate später verkaufte er 51% seiner Aktien im Nominalwert von Fr. 12'750.- für gut Fr. 3.6 Mio. an eine Bank. Die vorinstanzliche Untersuchung zeigt auf, dass die Bank diesen hohen Preis nur bezahlte, weil sie damit das für fortan für ihre Gruppe arbeitende Finanzspezialistenteam übernehmen konnte. Mithin liegt kein steuerfreier Kapitalgewinn, sondern ein steuerbares Arbeitsentgelt vor. Der Pflichtige kaufte per 2006 ein Wochenendhaus in Samedan für Fr. 2 Mio. und wendete in der Folge weitere 2.6 Mio. für bauliche Massnahmen auf. Die pro 2006 deklarierten Unterhaltskosten wurden von der Steuerbehörde zu Recht massiv gekürzt, weil die nur unvollständig vorgelegten Beweise aufzeigen, dass hier nicht eine übliche periodische Instandstellung, sondern eine Luxusmodernisierung verbunden mit räumlichen Erweiterungen (Terrassenanbau) stattgefunden hat. | Art 16 Abs. 1 und 3 und 17 Abs. 1 DBG; §§ 17 Abs. 1 und 3 und 17 Abs. 1 StG (steuerbarer Gewinn aus Aktienverkauf); Art. 32 Abs. 2 DBG; § 30 Abs. 2 Satz 1 StG (Liegenschaftenunterhalt)"
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