{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-08-17",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "062/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 17.08.2007 062/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 17.08.2007 062/2007"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 17.08.2007 062/2007"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
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  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Sinn und Zweck des Freibetrages in Höhe von Fr. 50'000.-- ist es, einerseits einen Missbrauch durch übermässigen Abzug von Schuldzinsen zu verhindern, anderseits gleichwohl Wohneigentum zu ermöglichen. Eine Verdoppelung des Freibetrages für Schuldzinsen bei Ehegatten erscheint aufgrund gesetzessystematischer Auslegung nicht vorgesehen."
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