{
  "Signatur": "LU_VWG_003",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2011-09-29",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_003_S-10-353_2011-09-29.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=4795",
    "Checksum": "ff58d03ff89913c78798d8f83af59836"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "S 10 353"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Sozialversicherungsrechtliche Abteilung 29.09.2011 S 10 353"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Luzern Verwaltungsgericht Sozialversicherungsrechtliche Abteilung"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Lucerne  Sozialversicherungsrechtliche Abteilung"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Lucerna  Sozialversicherungsrechtliche Abteilung"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Für die Frage, ob Dividendenausschüttungen als Erwerbseinkommen oder als Vermögensertrag zu betrachten sind, muss einerseits auf die Angemessenheit der Lohnausschüttung an den Aktionär, anderseits auf das Verhältnis zwischen Dividendenausschüttung und Steuerwert der Aktie abgestellt werden. | Alters- und Hinterlassenenversicherung"
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