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  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2000-11-24",
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  "Num": [
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    {
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        "de"
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      "Text": "Basel-Land Steuergericht 24.11.2000 139/2000"
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 24.11.2000 139/2000"
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    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 24.11.2000 139/2000"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
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        "fr"
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      "Text": "Bâle-Campagne Steuergericht "
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    {
      "Sprachen": [
        "it"
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      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
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        "de",
        "fr",
        "it"
      ],
      "Text": "Gebundene Mitarbeiteraktien mit einer zeitlich beschränkter Sperrfrist, die im Zeitpunkt der Zuteilung nicht besteuert wurden, sind im Zeitpunkt der Freigabe in der Höhe der Differenz zwischen dem Verkehrswert (Börsenkurs) im Zeitpunkt der Zuteilung abzüglich des Erwerbspreises zu besteuern."
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