{
  "Signatur": "SG_VG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2005-05-31",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VG_001_B-2004-209_2005-05-31.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4323&type=1563347022&cHash=c226689e1cfdedb013438c5881f35ccd",
    "Checksum": "85a1b3628a20c24be2bde81d6def6252"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "B 2004/209"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsgericht 31.05.2005 B 2004/209"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsgericht 31.05.2005 B 2004/209"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsgericht 31.05.2005 B 2004/209"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Steuerrecht, Art. 84 Abs. 1 und Abs. 2 lit. b StG (sGS 811.1). Beiträge an die 2. Säule sind nicht als Geschäftsaufwand abzugsfähig, wenn bereits zu Beginn des Geschäftsjahres fest stand, dass sie im Verhältnis zu den ausbezahlten Löhnen übersetzt sind (Verwaltungsgericht, B 2004/209)."
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