{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2004-02-06",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "11/2004"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 06.02.2004 11/2004"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 06.02.2004 11/2004"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 06.02.2004 11/2004"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
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    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Gehören zu den Einkünften Kapitalabfindungen aus einer mit dem Arbeitsverhältnis verbundenen Vorsorgeeinrichtung oder gleichartige Kapitalabfindungen des Arbeitgebers, so werden solche Abfindungen gesondert besteuert; sie unterliegen stets einer vollen Jahressteuer, wobei diese zu einem Fünftel der ordentlichen Tarife nach Art. 36 DBG berechnet wird."
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