{ "Signatur": "BL_SG_001", "Spider": "BL_Gerichte", "Sprache": "de", "Datum": "2001-08-17", "HTML": { "Datei": "BL_Gerichte/BL_SG_001_114-2001_2001-08-17.html", "URL": "https://bl.swisslex.ch/api/doc/getAsset?id=5e2d07e3-8a05-416b-8e9f-f3fd33a7640c&lang=de&queryLang=De&source=hitlist-search&transactionId=245051102", "Checksum": "290d4e8cd2657014938c6a0c71246b54" }, "Scrapedate": "2026-04-11", "Num": [ "114/2001" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Basel-Land Steuergericht 17.08.2001 114/2001" }, { "Sprachen": [ "fr" ], "Text": "Bâle-Campagne Steuergericht 17.08.2001 114/2001" }, { "Sprachen": [ "it" ], "Text": "Basilea Campagna Steuergericht 17.08.2001 114/2001" } ], "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": "Zur Berechnung des steuerbaren Grundstückgewinnes auf einem verkauften Grundstück, das durch eine Erbschaft erworben wurde, ist nicht auf den Wert des Grundstückes zum Zeitpunkt der Erbschaft, sondern auf die letzte steuerbegründende Veräusserung abzustellen. 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