{ "Signatur": "LU_VWG_002", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2005-11-22", "HTML": { "Datei": "LU_Gerichte/LU_VWG_002_A-04-243-A-04-244_2005-11-22.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2750", "Checksum": "d90b031247dd64481381e2a675d7dd9d" }, "Scrapedate": "2023-01-01", "Num": [ "A 04 243 A 04 244" ], "Kopfzeile": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 22.11.2005 A 04 243 A 04 244" } ], "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. 20 Abs. 1 lit. a, 33 Abs. 1 lit. a DBG; §§ 27 Abs. 1 lit. a, 40 Abs. 1 lit. a StG. Zinsen auf fremdfinanzierten Einmalprämien-Lebensversicherungen sind nur dann als Schuldzinsen von den Einkünften abziehbar, wenn keine Steuerumgehung vorliegt. Im konkreten Fall wurde das Vorliegen einer Steuerumgehung bejaht und der geltend gemachte Schuldzinsenabzug steuerlich nicht anerkannt. | Direkte Bundessteuer" } ], "ScrapyJob": "446973/63/2392", "Zeit UTC": "18.02.2026 03:19:04", "Checksum": "bb54518ca54cbe8d6a0c05e2467f97f0", "Chunktime": "15.04.2026 13:35:54", "Chunks": [ { "id": "LU/VWG/002/A-04-243-A-04-244_2005-11-22_C0001", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-243-A-04-244_2005-11-22_C0001.json", "offset": 0, "len": 668, "MicroChunks": [ { "id": "LU/VWG/002/A-04-243-A-04-244_2005-11-22_MC00001", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-243-A-04-244_2005-11-22_MC00001.txt", "offset": 0, "len": 667 }, { "id": "LU/VWG/002/A-04-243-A-04-244_2005-11-22_MC00002", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-243-A-04-244_2005-11-22_MC00002.txt", "offset": 610, "len": 675 } ] }, { "id": "LU/VWG/002/A-04-243-A-04-244_2005-11-22_C0002", "url": 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