{
  "Signatur": "LU_KG_004",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2022-04-04",
  "HTML": {
    "Datei": "LU_Gerichte/LU_KG_004_5V-21-79_2022-04-04.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=10941",
    "Checksum": "0482a2d112835ddb6e461ef94fe6b14a"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "5V 21 79",
    "2022 IV Nr. 9"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Kantonsgericht 4. Abteilung 04.04.2022 5V 21 79 (2022 IV Nr. 9)"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Luzern Kantonsgericht 4. Abteilung"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Lucerne  4. Abteilung"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Lucerna  4. Abteilung"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Qualifikation asymmetrischer Dividendenzahlungen als beitragspflichtiger Lohn.\r\nKeine Bindung der Ausgleichskasse an die gewählte zivilrechtliche Form (Dividendenzahlungen), falls die Tatbestandsvoraussetzungen der unerlaubten Beitragsumgehung gegeben sind (E. 7.2 ff.). | Art. 5 Abs. 2 AHVG; Art. 660 Abs. 1 OR, Art. 661 OR. | Alters- und Hinterlassenenversicherung"
    }
  ],
  "ScrapyJob": "446973/63/2423",
  "Zeit UTC": "21.03.2026 03:11:52",
  "Checksum": "67fa1cdcccca3077010a21411faa0c25",
  "Chunktime": "15.04.2026 13:29:41",
  "Chunks": [
    {
      "id": "LU/KG/004/5V-21-79_2022-04-04_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_C0001.json",
      "offset": 0,
      "len": 631,
      "MicroChunks": [
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00001.txt",
          "offset": 0,
          "len": 677
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00002.txt",
          "offset": 630,
          "len": 643
        }
      ]
    },
    {
      "id": "LU/KG/004/5V-21-79_2022-04-04_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_C0002.json",
      "offset": 631,
      "len": 5526,
      "MicroChunks": [
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00002.txt",
          "offset": 630,
          "len": 643
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00003.txt",
          "offset": 1253,
          "len": 576
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00004.txt",
          "offset": 1528,
          "len": 593
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00005.txt",
          "offset": 2117,
          "len": 349
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00006.txt",
          "offset": 2438,
          "len": 689
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00007.txt",
          "offset": 2893,
          "len": 540
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00008.txt",
          "offset": 3295,
          "len": 629
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00009.txt",
          "offset": 3803,
          "len": 347
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00010.txt",
          "offset": 3924,
          "len": 696
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00011.txt",
          "offset": 4620,
          "len": 682
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00012.txt",
          "offset": 5183,
          "len": 516
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00013.txt",
          "offset": 5639,
          "len": 585
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00014.txt",
          "offset": 6116,
          "len": 607
        }
      ]
    },
    {
      "id": "LU/KG/004/5V-21-79_2022-04-04_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_C0003.json",
      "offset": 6157,
      "len": 5522,
      "MicroChunks": [
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00014.txt",
          "offset": 6116,
          "len": 607
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00015.txt",
          "offset": 6582,
          "len": 695
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00016.txt",
          "offset": 7277,
          "len": 456
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00017.txt",
          "offset": 7582,
          "len": 564
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00018.txt",
          "offset": 8074,
          "len": 696
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00019.txt",
          "offset": 8756,
          "len": 688
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00020.txt",
          "offset": 9401,
          "len": 638
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00021.txt",
          "offset": 10027,
          "len": 412
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00022.txt",
          "offset": 10191,
          "len": 554
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00023.txt",
          "offset": 10738,
          "len": 578
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00024.txt",
          "offset": 11037,
          "len": 610
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00025.txt",
          "offset": 11472,
          "len": 555
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00026.txt",
          "offset": 11647,
          "len": 624
        }
      ]
    },
    {
      "id": "LU/KG/004/5V-21-79_2022-04-04_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_C0004.json",
      "offset": 11679,
      "len": 5510,
      "MicroChunks": [
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00026.txt",
          "offset": 11647,
          "len": 624
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00027.txt",
          "offset": 12257,
          "len": 537
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00028.txt",
          "offset": 12738,
          "len": 561
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00029.txt",
          "offset": 12803,
          "len": 657
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00030.txt",
          "offset": 13299,
          "len": 583
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00031.txt",
          "offset": 13797,
          "len": 485
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00032.txt",
          "offset": 14135,
          "len": 625
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00033.txt",
          "offset": 14525,
          "len": 537
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00034.txt",
          "offset": 15050,
          "len": 472
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00035.txt",
          "offset": 15310,
          "len": 454
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00036.txt",
          "offset": 15522,
          "len": 556
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00037.txt",
          "offset": 15764,
          "len": 697
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00038.txt",
          "offset": 16461,
          "len": 618
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00039.txt",
          "offset": 16980,
          "len": 451
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00040.txt",
          "offset": 17079,
          "len": 640
        }
      ]
    },
    {
      "id": "LU/KG/004/5V-21-79_2022-04-04_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_C0005.json",
      "offset": 17189,
      "len": 5521,
      "MicroChunks": [
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00040.txt",
          "offset": 17079,
          "len": 640
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00041.txt",
          "offset": 17431,
          "len": 649
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00042.txt",
          "offset": 17719,
          "len": 612
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00043.txt",
          "offset": 18080,
          "len": 529
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00044.txt",
          "offset": 18331,
          "len": 687
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00045.txt",
          "offset": 19018,
          "len": 550
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00046.txt",
          "offset": 19199,
          "len": 699
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00047.txt",
          "offset": 19898,
          "len": 650
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00048.txt",
          "offset": 20479,
          "len": 676
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00049.txt",
          "offset": 21143,
          "len": 660
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00050",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00050.txt",
          "offset": 21611,
          "len": 626
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00051",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00051.txt",
          "offset": 21906,
          "len": 523
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00052.txt",
          "offset": 22412,
          "len": 596
        }
      ]
    },
    {
      "id": "LU/KG/004/5V-21-79_2022-04-04_C0006",
      "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_C0006.json",
      "offset": 22710,
      "len": 3751,
      "MicroChunks": [
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00052.txt",
          "offset": 22412,
          "len": 596
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00053",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00053.txt",
          "offset": 22855,
          "len": 647
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00054",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00054.txt",
          "offset": 23410,
          "len": 517
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00055",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00055.txt",
          "offset": 23696,
          "len": 692
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00056",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00056.txt",
          "offset": 24118,
          "len": 694
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00057",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00057.txt",
          "offset": 24807,
          "len": 561
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00058",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00058.txt",
          "offset": 25185,
          "len": 687
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00059",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00059.txt",
          "offset": 25644,
          "len": 553
        },
        {
          "id": "LU/KG/004/5V-21-79_2022-04-04_MC00060",
          "url": "https://files.entscheidsuche.ch/chunks/LU/KG/004/5V-21-79_2022-04-04_MC00060.txt",
          "offset": 26192,
          "len": 269
        }
      ]
    }
  ]
}