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  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2004-04-26",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-03-204_2004-04-26.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2522",
    "Checksum": "11789a5456716496bd45a2844fd4b616"
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  "Scrapedate": "2023-01-01",
  "Num": [
    "A 03 204",
    "2004 II Nr. 27"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 26.04.2004 A 03 204 (2004 II Nr. 27)"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Lucerne  Abgaberechtliche Abteilung"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Lucerna  Abgaberechtliche Abteilung"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 26 BV; Art. 267 ZGB; §§ 3, 5 und 11 EStG. Steuersatz bei Erbschaftssteuern. Zivilrechtliche Auslegung der EStG-Normen. Wirkung einer Stiefkindadoption in Bezug auf den anwendbaren Steuersatz. Auch die höchstmögliche Besteuerung der Erbschaft von 40 % bewirkt keine konfiskatorische Besteuerung (Erw. 4). | Erbschaftssteuer"
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