{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2006-08-18",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-05-170-2_2006-08-18.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=3072",
    "Checksum": "b5c61a2407f36fc7c160da47273d93b3"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 05 170_2",
    "2006 II Nr. 25"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 18.08.2006 A 05 170_2 (2006 II Nr. 25)"
    }
  ],
  "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. | Handänderungssteuer"
    }
  ],
  "ScrapyJob": "446973/63/2392",
  "Zeit UTC": "18.02.2026 03:14:36",
  "Checksum": "c6db465047dbc39b4e461738cbf7d452",
  "Chunktime": "15.04.2026 13:35:59",
  "Chunks": [
    {
      "id": "LU/VWG/002/A-05-170-2_2006-08-18_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_C0001.json",
      "offset": 0,
      "len": 565,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00001.txt",
          "offset": 0,
          "len": 564
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00002.txt",
          "offset": 507,
          "len": 647
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-05-170-2_2006-08-18_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_C0002.json",
      "offset": 565,
      "len": 5574,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00002.txt",
          "offset": 507,
          "len": 647
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00003.txt",
          "offset": 896,
          "len": 652
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00004.txt",
          "offset": 1450,
          "len": 608
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00005.txt",
          "offset": 1940,
          "len": 634
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00006.txt",
          "offset": 2393,
          "len": 647
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00007.txt",
          "offset": 2747,
          "len": 608
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00008.txt",
          "offset": 3168,
          "len": 691
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00009.txt",
          "offset": 3754,
          "len": 112
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00010.txt",
          "offset": 3859,
          "len": 610
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00011.txt",
          "offset": 3866,
          "len": 689
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00012.txt",
          "offset": 4555,
          "len": 509
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00013.txt",
          "offset": 4744,
          "len": 650
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00014.txt",
          "offset": 5064,
          "len": 650
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00015.txt",
          "offset": 5567,
          "len": 663
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-05-170-2_2006-08-18_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_C0003.json",
      "offset": 6139,
      "len": 5571,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00015.txt",
          "offset": 5567,
          "len": 663
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00016.txt",
          "offset": 6186,
          "len": 634
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00017.txt",
          "offset": 6730,
          "len": 533
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00018.txt",
          "offset": 7167,
          "len": 683
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00019.txt",
          "offset": 7669,
          "len": 603
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00020.txt",
          "offset": 8161,
          "len": 573
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00021.txt",
          "offset": 8543,
          "len": 636
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00022.txt",
          "offset": 9020,
          "len": 571
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00023.txt",
          "offset": 9412,
          "len": 666
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00024.txt",
          "offset": 9874,
          "len": 623
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00025.txt",
          "offset": 10358,
          "len": 640
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00026.txt",
          "offset": 10746,
          "len": 690
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00027.txt",
          "offset": 11203,
          "len": 692
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-05-170-2_2006-08-18_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_C0004.json",
      "offset": 11710,
      "len": 5573,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00027.txt",
          "offset": 11203,
          "len": 692
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00028.txt",
          "offset": 11876,
          "len": 503
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00029.txt",
          "offset": 12213,
          "len": 376
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00030.txt",
          "offset": 12383,
          "len": 672
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00031.txt",
          "offset": 12991,
          "len": 642
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00032.txt",
          "offset": 13354,
          "len": 552
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00033.txt",
          "offset": 13633,
          "len": 692
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00034.txt",
          "offset": 14094,
          "len": 618
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00035.txt",
          "offset": 14624,
          "len": 696
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00036.txt",
          "offset": 15130,
          "len": 604
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00037.txt",
          "offset": 15469,
          "len": 651
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00038.txt",
          "offset": 15904,
          "len": 545
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00039.txt",
          "offset": 16255,
          "len": 674
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00040.txt",
          "offset": 16679,
          "len": 643
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00041.txt",
          "offset": 17166,
          "len": 670
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-05-170-2_2006-08-18_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_C0005.json",
      "offset": 17283,
      "len": 2787,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00041.txt",
          "offset": 17166,
          "len": 670
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00042.txt",
          "offset": 17728,
          "len": 693
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00043.txt",
          "offset": 18283,
          "len": 697
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00044.txt",
          "offset": 18810,
          "len": 531
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00045.txt",
          "offset": 19286,
          "len": 574
        },
        {
          "id": "LU/VWG/002/A-05-170-2_2006-08-18_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-170-2_2006-08-18_MC00046.txt",
          "offset": 19557,
          "len": 513
        }
      ]
    }
  ]
}