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  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2004-02-06",
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  "Num": [
    "10/2004"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 06.02.2004 10/2004"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 06.02.2004 10/2004"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 06.02.2004 10/2004"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
    {
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        "de",
        "fr",
        "it"
      ],
      "Text": "Gehören zu den Einkünften Kapitalabfindungen für wiederkehrende Leistungen, so wird laut § 35 StG die Einkommenssteuer unter Berücksichtigung der übrigen Einkünfte und der zulässigen Abzüge zu dem Steuersatz berechnet, der sich ergäbe, wenn anstelle der einmaligen Leistungen eine entsprechende jährliche Leistung ausgerichtet würde. \r Wird eine Abgangsentschädigung unter anderem zwar aufgrund der Anzahl Dienstjahre bemessen; stellt jedoch diese keine Abgeltung für in der Vergangenheit zu tief"
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