{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-01-12",
  "HTML": {
    "Datei": "BL_Gerichte/BL_SG_001_002-2007_2007-01-12.html",
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  "Num": [
    "002/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 12.01.2007 002/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 12.01.2007 002/2007"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 12.01.2007 002/2007"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Ein Arbeitnehmer der auch im Ausland tätig ist und nach Beendigung seines Arbeitsverhältnisses eine Abgangsentschädigung erhält, welcher nicht der Charakter einer Lohnnachzahlung zukommt sondern Ersatz für den zukünftigen Lohnausfall darstellt, wird nicht anteilig entsprechend der in jedem Land geleisteten Arbeitszeit besteuert. Die Besteuerung erfolgt in solchen Fällen nach dem Wohnsitzprinzip."
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