{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2006-06-02",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "066/2006"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 02.06.2006 066/2006"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 02.06.2006 066/2006"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 02.06.2006 066/2006"
    }
  ],
  "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": "Die Bestimmung des steuerrechtlichen Wohnsitzes, und somit des Hauptsteuerdomizils gemäss Art. 3 DBG, nimmt Bezug auf den tatsächlichen Lebensmittelpunkt eines Pflichtigen. Dieser weist objektive Merkmale, wie den Aufenthalt (das tatsächliche Verweilen an einem Ort) sowie subjektive Merkmale, wie die Absicht des dauernden Verweilens auf. \r Besteht wie mit Frankreich ein Doppelbesteuerungsabkommen (DBA), und lässt sich nicht ermitteln in welchem der beiden Staaten eine unbeschränkte"
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