{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2006-08-18",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-05-170-1_2006-08-18.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2840",
    "Checksum": "4e77eb82dd97e5b212cf310f58df117b"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 05 170_1"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 18.08.2006 A 05 170_1"
    }
  ],
  "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": "§ 3 Ziff. 2 HStG. Rechtsgeschäfte zwischen Verwandten in auf- und absteigender Linie sind steuerbefreit. Eine Grundstücksübertragung von der Mutter auf ihre Tochter stellt gleichwohl eine steuerbegründende Handänderung dar, wenn der Tatbestand der Steuerumgehung gegeben ist. Dies wurde im konkreten Fall bejaht, nachdem die Mutter die Grundstücke kurz zuvor von ihrem Sohn übertragen erhielt und für die gewählte Vertragsgestaltung (Grundstücksübertragung mittels zweier Verträge in kurzer zeitlicher Abfolge) keine sachlichen Gründe vorlagen. | Handänderungssteuer"
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