{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2005-08-26",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "111/2005"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 26.08.2005 111/2005"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 26.08.2005 111/2005"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 26.08.2005 111/2005"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
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  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Im unterobligatorischen Bereich des BVG kann eine berufliche Vorsorge nicht schon dann als unangemessen bezeichnet werden, wenn das relativ geringe Erwerbseinkommen betragsmässig bereits von der AHV/IV vollständig gesichert wird. Mit dem in der beruflichen Vorsorge zusätzlich versicherten Lohn - ohne AHV-Koordinationsabzug - können kaum die im Vorsorgefall notwendigen Lebenshaltungskosten gedeckt werden, weshalb die reglementarisch vorgesehenen Vorsorgebeiträge auch steuerlich akzeptiert"
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