{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-08-18",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-149_2011-08-18.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=109&type=1563347022&cHash=83db001692cb8b7ff1b8d3cb89313d63",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/149"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 18.08.2011 I/1-2010/149"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 18.08.2011 I/1-2010/149"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 18.08.2011 I/1-2010/149"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Abgaben und öffentliche Dienstpflichten"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 26 Abs. 1 lit. c DBG (SR 642.11), Art. 1 Abs. 1 ExpaV (SR 642.118.3). Berufskosten der Expatriates. Die Leistungen des im Fürstentum Liechtenstein ansässigen Arbeitgebers an den Arbeitnehmer für den Umzug in die Schweiz wurden bei diesem zu Recht als steuerbares Einkommen erfasst, da er im Ausland tätig und nicht Mitglied der Geschäftsleitung oder des Kaders war (Verwaltungsrekurskommission, Abteilung I/1, 18. August 2011, I/1-2010/149)."
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