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  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-02-22",
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  "Num": [
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    {
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        "de"
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      "Text": "Basel-Land Steuergericht 22.02.2008 014/2008"
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    {
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        "fr"
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      "Text": "Bâle-Campagne Steuergericht 22.02.2008 014/2008"
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    {
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        "it"
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      "Text": "Basilea Campagna Steuergericht 22.02.2008 014/2008"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
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      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
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        "fr",
        "it"
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      "Text": "Ein selbständiges und dauerndes Baurecht, welches im Grundbuch aufzunehmen ist, wird bezüglich des Rechtsverkehrs den Grundstücken gleichgestellt. Das Rechtsgeschäft stellt eine zivilrechtliche Handänderung dar und unterliegt folglich der Handänderungssteuer. \r Zukünftiger Aufwand zur effektiven Nutzung des Baurechts, d.h. sowohl Mehr- als auch Minderwerte, welche nach dem Antritt anfallen, können bei der Handänderungssteuer nicht berücksichtigt werden."
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