{ "Signatur": "ZG_VG_002", "Spider": "ZG_Verwaltungsgericht", "Datum": "2022-04-19", "PDF": { "Datei": "ZG_Verwaltungsgericht/ZG_VG_002_A-2020-5_2022-04-19.pdf", "URL": "https://verwaltungsgericht.zg.ch/tribunavtplus/ServletDownload/A_2020_5_5725904a692227324825c1f1a293ecdeee3bc1b10ed6abc3728e81803079ad8f43c408ac31f51a6e858300ea00ade9acc4d2f796311dd8c01725ca651ef0a15f?path=5725904a692227324825c1f1a293ecdeee3bc1b10ed6abc3728e81803079ad8f43c408ac31f51a6e858300ea00ade9acc4d2f796311dd8c01725ca651ef0a15f&pathIsEncrypted=1&dossiernummer=A_2020_5", "Checksum": "120d75871f6f92a803481165c24394e7" }, "Scrapedate": "2026-02-12", "Num": [ "A 2020 5" ], "Kopfzeile": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "Zug Verwaltungsgericht Abgaberechtliche Kammer 19.04.2022 A 2020 5" } ], "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 2014 (Beteiligungsabzug) - Leitentscheid | Art. 69 DBG, § 67 Abs. 1 StG - Zivilrechtlich gültig beschlossenen Gewinnausschüttungen (Dividenden) einer Kapitalgesellschaft, die von der kapitalmässigen Beteiligungsquote der Aktionärsgesellschaften abweichen, sog. asymmetrische Dividenden (E. 4.2), wird der Charakter von Beteiligungsertrag im Sinne des Steuerrechts zugesprochen. Als solche sind sie, unter dem Vorbehalt der Steuerumgehung, dem Beteiligungsabzug zugänglich (E. 5). \\n\\nArt. 70 Abs. 2 lit. b DBG - Der Zweck des Beteiligungsabzugs, die Vermeidung der Mehrfachbelastung, wird nicht immer vollständig erreicht und es kann infolge von Qualifikationskonflikten vorkommen, dass die zu beurteilenden Erträge eine Entlastung erfahren, obwohl sie im Ausland nicht oder nicht vollständig besteuert werden und umgekehrt. Für die Anwendung der Ausschlussbestimmung gemäss Art. 70 Abs. 2 lit. b DBG wird ein geschäftsmässig begründeter Aufwand in einem betriebswirtschaftlichen Sinne, demnach eine Zuordnung der Leistung zur Unternehmenssphäre verlangt (E. 6.2). Im vorliegenden Fall ist die Dividendenzahlung aus dem Eigenkapital und somit die Entreicherung der Gesellschaft erstellt. Dass der Dividendenbetrag auch in der Erfolgsrechnung angeführt wird, vermag daran nichts zu ändern. Dies gilt unabhängig davon, ob am ausländischen Sitz der Gesellschaft die steuerliche Bemessungsbasis vom Erfolg vor oder nach der Dividendenzahlung ermittelt wird (E. 6.3).\\n------------------------------\\x3Cbr\\x3E | Kantonssteuer / direkte Bundessteuer" } ], "ScrapyJob": "446973/51/2114", "Zeit UTC": "12.02.2026 02:50:18", "Checksum": "9ae69ec5b6c66d88acee45e422a14af8", "Sprache": "de", "Chunktime": "12.04.2026 08:43:27", "Chunks": [ { "id": { "id": "ZG/VG/002/A-2020-5_2022-04-19_C0001", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-5_2022-04-19_C0001.json" }, "offset": 0, "len": 4151, "MicroChunks": [ { "id": "ZG/VG/002/A-2020-5_2022-04-19_MC00001", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-5_2022-04-19_MC00001.txt", "offset": 0, "len": 559 }, { "id": "ZG/VG/002/A-2020-5_2022-04-19_MC00002", "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2020-5_2022-04-19_MC00002.txt", "offset": 559, "len": 297 }, { "id": 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