{ "Signatur": "ZG_VG_002", "Spider": "ZG_Verwaltungsgericht", "Datum": "2021-11-12", "PDF": { "Datei": "ZG_Verwaltungsgericht/ZG_VG_002_A-2020-11_2021-11-12.pdf", "URL": "https://verwaltungsgericht.zg.ch/tribunavtplus/ServletDownload/A_2020_11_5725904a692227324825c1f1a293ecde3f6d4d1ace05c8af2767dc16581672dcedb7e94533f70859ae3d95b051c9e472fa0997146afc913ee99c705e9c400a37?path=5725904a692227324825c1f1a293ecde3f6d4d1ace05c8af2767dc16581672dcedb7e94533f70859ae3d95b051c9e472fa0997146afc913ee99c705e9c400a37&pathIsEncrypted=1&dossiernummer=A_2020_11", "Checksum": "75edb7b8310632ea1b5f61e6cf28dc4c" }, "Scrapedate": "2026-02-12", "Num": [ "A 2020 11" ], "Kopfzeile": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "Zug Verwaltungsgericht Abgaberechtliche Kammer 12.11.2021 A 2020 11" } ], "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 2017 (Abschreibung auf Aktien) | Kantonssteuer / direkte Bundessteuer" } ], "ScrapyJob": "446973/51/2114", "Zeit UTC": "12.02.2026 02:51:02", "Checksum": "d8d608aff4f6712f9f3366c52423bfcf", "Sprache": "de", "Chunktime": "12.04.2026 08:43:18", "Chunks": [ { "id": { "id": "ZG/VG/002/A-2020-11_2021-11-12_C0001", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_C0001.json" }, "offset": 0, "len": 5778, "MicroChunks": [ { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00001", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00001.txt", "offset": 0, "len": 679 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00002", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00002.txt", "offset": 679, "len": 685 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00003", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00003.txt", "offset": 1181, "len": 398 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00004", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00004.txt", "offset": 1579, "len": 565 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00005", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00005.txt", "offset": 2144, "len": 398 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00006", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00006.txt", "offset": 2542, "len": 672 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00007", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00007.txt", "offset": 3214, "len": 481 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00008", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00008.txt", "offset": 3695, "len": 611 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00009", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00009.txt", "offset": 4306, "len": 670 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00010", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00010.txt", "offset": 4960, "len": 515 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00011", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00011.txt", "offset": 5399, "len": 603 } ] }, { "id": { "id": "ZG/VG/002/A-2020-11_2021-11-12_C0002", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_C0002.json" }, "offset": 5778, "len": 4630, "MicroChunks": [ { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00011", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00011.txt", "offset": 5399, "len": 603 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00012", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00012.txt", "offset": 6002, "len": 583 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00013", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00013.txt", "offset": 6585, "len": 623 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00014", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00014.txt", "offset": 7044, "len": 600 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00015", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00015.txt", "offset": 7644, "len": 609 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00016", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00016.txt", "offset": 8196, "len": 286 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00017", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00017.txt", "offset": 8482, "len": 633 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00018", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00018.txt", "offset": 9098, "len": 691 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00019", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00019.txt", "offset": 9789, "len": 619 } ] }, { "id": { "id": "ZG/VG/002/A-2020-11_2021-11-12_C0003", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_C0003.json" }, "offset": 10408, "len": 5317, "MicroChunks": [ { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00020", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00020.txt", "offset": 10408, "len": 560 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00021", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00021.txt", "offset": 10852, "len": 540 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00022", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00022.txt", "offset": 11362, "len": 388 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00023", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00023.txt", "offset": 11750, "len": 660 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00024", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00024.txt", "offset": 12269, "len": 654 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00025", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00025.txt", "offset": 12923, "len": 410 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00026", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00026.txt", "offset": 13333, "len": 644 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00027", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00027.txt", "offset": 13787, "len": 604 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00028", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00028.txt", "offset": 14391, "len": 649 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00029", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00029.txt", "offset": 14815, "len": 638 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00030", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00030.txt", "offset": 15040, "len": 685 } ] }, { "id": { "id": "ZG/VG/002/A-2020-11_2021-11-12_C0004", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_C0004.json" }, "offset": 15725, "len": 5474, "MicroChunks": [ { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00031", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00031.txt", "offset": 15725, "len": 566 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00032", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00032.txt", "offset": 16152, "len": 395 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00033", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00033.txt", "offset": 16455, "len": 699 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00034", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00034.txt", "offset": 17111, "len": 168 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00035", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00035.txt", "offset": 17279, "len": 610 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00036", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00036.txt", "offset": 17867, "len": 692 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00037", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00037.txt", "offset": 18559, "len": 553 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00038", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00038.txt", "offset": 19112, "len": 258 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00039", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00039.txt", "offset": 19370, "len": 699 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00040", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00040.txt", "offset": 20054, "len": 689 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00041", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00041.txt", "offset": 20594, "len": 605 } ] }, { "id": { "id": "ZG/VG/002/A-2020-11_2021-11-12_C0005", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_C0005.json" }, "offset": 21199, "len": 5377, "MicroChunks": [ { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00042", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00042.txt", "offset": 21199, "len": 693 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00043", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00043.txt", "offset": 21481, "len": 560 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00044", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00044.txt", "offset": 22041, "len": 682 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00045", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00045.txt", "offset": 22723, "len": 272 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00046", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00046.txt", "offset": 22995, "len": 404 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00047", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00047.txt", "offset": 23324, "len": 490 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00048", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00048.txt", "offset": 23814, "len": 427 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00049", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00049.txt", "offset": 24241, "len": 334 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00050", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00050.txt", "offset": 24504, "len": 698 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00051", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00051.txt", "offset": 25202, "len": 636 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00052", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00052.txt", "offset": 25838, "len": 577 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00053", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00053.txt", "offset": 26415, "len": 161 } ] }, { "id": { "id": "ZG/VG/002/A-2020-11_2021-11-12_C0006", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_C0006.json" }, "offset": 26576, "len": 5005, "MicroChunks": [ { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00054", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00054.txt", "offset": 26576, "len": 674 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00055", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00055.txt", "offset": 26977, "len": 694 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00056", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00056.txt", "offset": 27671, "len": 589 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00057", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00057.txt", "offset": 28013, "len": 632 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00058", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00058.txt", "offset": 28536, "len": 668 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00059", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00059.txt", "offset": 29204, "len": 644 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00060", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00060.txt", "offset": 29835, "len": 557 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00061", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00061.txt", "offset": 30392, "len": 696 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00062", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00062.txt", "offset": 31042, "len": 539 } ] }, { "id": { "id": "ZG/VG/002/A-2020-11_2021-11-12_C0007", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_C0007.json" }, "offset": 31581, "len": 5736, "MicroChunks": [ { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00063", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00063.txt", "offset": 31581, "len": 674 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00064", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00064.txt", "offset": 32244, "len": 608 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00065", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00065.txt", "offset": 32779, "len": 481 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00066", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00066.txt", "offset": 33260, "len": 332 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00067", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00067.txt", "offset": 33592, "len": 654 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00068", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00068.txt", "offset": 34246, "len": 468 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00069", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00069.txt", "offset": 34505, "len": 642 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00070", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00070.txt", "offset": 35053, "len": 467 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00071", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00071.txt", "offset": 35520, "len": 264 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00072", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00072.txt", "offset": 35784, "len": 572 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00073", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00073.txt", "offset": 36092, "len": 609 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00074", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00074.txt", "offset": 36615, "len": 386 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00075", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00075.txt", "offset": 37001, "len": 693 } ] }, { "id": { "id": "ZG/VG/002/A-2020-11_2021-11-12_C0008", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_C0008.json" }, "offset": 37317, "len": 1727, "MicroChunks": [ { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00075", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00075.txt", "offset": 37001, "len": 693 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00076", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00076.txt", "offset": 37694, "len": 682 }, { "id": "ZG/VG/002/A-2020-11_2021-11-12_MC00077", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-11_2021-11-12_MC00077.txt", "offset": 38376, "len": 668 } ] } ] }