{
  "Signatur": "ZG_VG_002",
  "Spider": "ZG_Verwaltungsgericht",
  "Datum": "2020-01-28",
  "PDF": {
    "Datei": "ZG_Verwaltungsgericht/ZG_VG_002_A-2019-14_2020-01-28.pdf",
    "URL": "https://verwaltungsgericht.zg.ch/tribunavtplus/ServletDownload/A_2019_14_5725904a692227324825c1f1a293ecdec4eae770d9f59c2db9409c0f68f314889f36b2d0e1cb328bd7771cdb22f1d91f582380642c96c8942fa8883c400183e1?path=5725904a692227324825c1f1a293ecdec4eae770d9f59c2db9409c0f68f314889f36b2d0e1cb328bd7771cdb22f1d91f582380642c96c8942fa8883c400183e1&pathIsEncrypted=1&dossiernummer=A_2019_14",
    "Checksum": "7e98ca7d55acbbdfc34fc8e2d716eb59"
  },
  "Scrapedate": "2026-02-12",
  "Num": [
    "A 2019 14"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Zug Verwaltungsgericht Abgaberechtliche Kammer 28.01.2020 A 2019 14"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zug Verwaltungsgericht Abgaberechtliche Kammer"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zoug  Abgaberechtliche Kammer"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zugo  Abgaberechtliche Kammer"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Kantonssteuer / Direkte Bundessteuer 2015 (verdeckte Gewinnausschüttung) | Kantonssteuer / direkte Bundessteuer"
    }
  ],
  "ScrapyJob": "446973/51/2114",
  "Zeit UTC": "12.02.2026 02:53:04",
  "Checksum": "ee4ec4e17ed215e935d9ba21f66a9ee4",
  "Sprache": "de",
  "Chunktime": "12.04.2026 08:43:04",
  "Chunks": [
    {
      "id": {
        "id": "ZG/VG/002/A-2019-14_2020-01-28_C0001",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_C0001.json"
      },
      "offset": 0,
      "len": 5296,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00001.txt",
          "offset": 0,
          "len": 663
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00002.txt",
          "offset": 663,
          "len": 685
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00003.txt",
          "offset": 1348,
          "len": 479
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00004.txt",
          "offset": 1752,
          "len": 550
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00005.txt",
          "offset": 2302,
          "len": 540
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00006.txt",
          "offset": 2842,
          "len": 673
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00007.txt",
          "offset": 3515,
          "len": 606
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00008.txt",
          "offset": 3921,
          "len": 660
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00009.txt",
          "offset": 4521,
          "len": 647
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00010.txt",
          "offset": 5037,
          "len": 259
        }
      ]
    },
    {
      "id": {
        "id": "ZG/VG/002/A-2019-14_2020-01-28_C0002",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_C0002.json"
      },
      "offset": 5296,
      "len": 5560,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00011.txt",
          "offset": 5296,
          "len": 652
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00012.txt",
          "offset": 5706,
          "len": 565
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00013.txt",
          "offset": 6065,
          "len": 694
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00014.txt",
          "offset": 6631,
          "len": 157
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00015.txt",
          "offset": 6788,
          "len": 681
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00016.txt",
          "offset": 7469,
          "len": 686
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00017.txt",
          "offset": 8155,
          "len": 293
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00018.txt",
          "offset": 8448,
          "len": 666
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00019.txt",
          "offset": 8823,
          "len": 540
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00020.txt",
          "offset": 9114,
          "len": 677
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00021.txt",
          "offset": 9558,
          "len": 403
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00022.txt",
          "offset": 9961,
          "len": 422
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00023.txt",
          "offset": 10383,
          "len": 473
        }
      ]
    },
    {
      "id": {
        "id": "ZG/VG/002/A-2019-14_2020-01-28_C0003",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_C0003.json"
      },
      "offset": 10856,
      "len": 5428,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00024.txt",
          "offset": 10856,
          "len": 533
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00025.txt",
          "offset": 11089,
          "len": 670
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00026.txt",
          "offset": 11759,
          "len": 698
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00027.txt",
          "offset": 12457,
          "len": 273
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00028.txt",
          "offset": 12730,
          "len": 571
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00029.txt",
          "offset": 13040,
          "len": 589
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00030.txt",
          "offset": 13629,
          "len": 451
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00031.txt",
          "offset": 14080,
          "len": 540
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00032.txt",
          "offset": 14286,
          "len": 550
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00033.txt",
          "offset": 14620,
          "len": 681
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00034.txt",
          "offset": 15301,
          "len": 417
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00035.txt",
          "offset": 15480,
          "len": 560
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00036.txt",
          "offset": 15718,
          "len": 566
        }
      ]
    },
    {
      "id": {
        "id": "ZG/VG/002/A-2019-14_2020-01-28_C0004",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_C0004.json"
      },
      "offset": 16284,
      "len": 5724,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00037.txt",
          "offset": 16284,
          "len": 620
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00038.txt",
          "offset": 16734,
          "len": 529
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00039.txt",
          "offset": 17249,
          "len": 515
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00040.txt",
          "offset": 17672,
          "len": 315
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00041.txt",
          "offset": 17987,
          "len": 529
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00042.txt",
          "offset": 18516,
          "len": 580
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00043.txt",
          "offset": 19096,
          "len": 619
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00044.txt",
          "offset": 19571,
          "len": 279
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00045.txt",
          "offset": 19850,
          "len": 687
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00046.txt",
          "offset": 20434,
          "len": 654
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00047.txt",
          "offset": 20881,
          "len": 681
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00048.txt",
          "offset": 21562,
          "len": 446
        }
      ]
    },
    {
      "id": {
        "id": "ZG/VG/002/A-2019-14_2020-01-28_C0005",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_C0005.json"
      },
      "offset": 22008,
      "len": 5464,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00049.txt",
          "offset": 22008,
          "len": 668
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00050",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00050.txt",
          "offset": 22467,
          "len": 300
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00051",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00051.txt",
          "offset": 22767,
          "len": 547
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00052.txt",
          "offset": 23201,
          "len": 416
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00053",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00053.txt",
          "offset": 23617,
          "len": 657
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00054",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00054.txt",
          "offset": 24253,
          "len": 344
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00055",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00055.txt",
          "offset": 24597,
          "len": 511
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00056",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00056.txt",
          "offset": 24876,
          "len": 457
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00057",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00057.txt",
          "offset": 25333,
          "len": 515
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00058",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00058.txt",
          "offset": 25565,
          "len": 628
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00059",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00059.txt",
          "offset": 26036,
          "len": 649
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00060",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00060.txt",
          "offset": 26638,
          "len": 587
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00061",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00061.txt",
          "offset": 27225,
          "len": 645
        }
      ]
    },
    {
      "id": {
        "id": "ZG/VG/002/A-2019-14_2020-01-28_C0006",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_C0006.json"
      },
      "offset": 27472,
      "len": 4539,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00061",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00061.txt",
          "offset": 27225,
          "len": 645
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00062",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00062.txt",
          "offset": 27870,
          "len": 341
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00063",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00063.txt",
          "offset": 28211,
          "len": 695
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00064",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00064.txt",
          "offset": 28814,
          "len": 157
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00065",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00065.txt",
          "offset": 28971,
          "len": 581
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00066",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00066.txt",
          "offset": 29552,
          "len": 493
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00067",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00067.txt",
          "offset": 30045,
          "len": 501
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00068",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00068.txt",
          "offset": 30546,
          "len": 526
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00069",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00069.txt",
          "offset": 31072,
          "len": 612
        },
        {
          "id": "ZG/VG/002/A-2019-14_2020-01-28_MC00070",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2019-14_2020-01-28_MC00070.txt",
          "offset": 31684,
          "len": 327
        }
      ]
    }
  ]
}