{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2006-11-10",
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  "Num": [
    "135/2006"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 10.11.2006 135/2006"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 10.11.2006 135/2006"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 10.11.2006 135/2006"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
  ],
  "Abstract": [
    {
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        "de",
        "fr",
        "it"
      ],
      "Text": "Die gebundene Selbstvorsorge muss gemäss Art. 1 Abs. 2 der Verordnung vom 13. November 1985 über die steuerliche Abzugsberechtigung für Beiträge an anerkannte Vorsorgeformen (BVV 3) mit einer der Versicherungsaufsicht unterstellten oder mit einer öffentlichrechtlichen Versicherungseinrichtung abgeschlossen werden. Erfolgt die Auszahlung der Kapitalleistung nicht aufgrund eines Versicherungsvertrages und erhält der Pflichtige die Kapitalzahlung nicht von einer Einrichtung, die Art."
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