{
  "Signatur": "ZG_VG_002",
  "Spider": "ZG_Verwaltungsgericht",
  "Datum": "2022-04-12",
  "PDF": {
    "Datei": "ZG_Verwaltungsgericht/ZG_VG_002_A-2021-11_2022-04-12.pdf",
    "URL": "https://verwaltungsgericht.zg.ch/tribunavtplus/ServletDownload/A_2021_11_5725904a692227324825c1f1a293ecde10c11b9c08bd08fdaf85996e5081c9750acd02477ada6e956ed790b26d11530fd9a8b78b3b4cea93746d543b2090807e?path=5725904a692227324825c1f1a293ecde10c11b9c08bd08fdaf85996e5081c9750acd02477ada6e956ed790b26d11530fd9a8b78b3b4cea93746d543b2090807e&pathIsEncrypted=1&dossiernummer=A_2021_11",
    "Checksum": "901b1fbefb7494827d4d8f8b05585c52"
  },
  "Scrapedate": "2026-02-12",
  "Num": [
    "A 2021 11"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Zug Verwaltungsgericht Abgaberechtliche Kammer 12.04.2022 A 2021 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 2011-2015 (Veranlagung) | Kantonssteuer / direkte Bundessteuer"
    }
  ],
  "ScrapyJob": "446973/51/2114",
  "Zeit UTC": "12.02.2026 02:50:25",
  "Checksum": "7c809b38d11852377f036081ad2fcf99",
  "Sprache": "de",
  "Chunktime": "12.04.2026 08:43:26",
  "Chunks": [
    {
      "id": {
        "id": "ZG/VG/002/A-2021-11_2022-04-12_C0001",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_C0001.json"
      },
      "offset": 0,
      "len": 5023,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00001.txt",
          "offset": 0,
          "len": 685
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00002.txt",
          "offset": 685,
          "len": 407
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00003.txt",
          "offset": 922,
          "len": 628
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00004.txt",
          "offset": 1092,
          "len": 622
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00005.txt",
          "offset": 1714,
          "len": 503
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00006.txt",
          "offset": 2217,
          "len": 539
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00007.txt",
          "offset": 2756,
          "len": 579
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00008.txt",
          "offset": 3335,
          "len": 580
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00009.txt",
          "offset": 3915,
          "len": 566
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00010.txt",
          "offset": 4341,
          "len": 682
        }
      ]
    },
    {
      "id": {
        "id": "ZG/VG/002/A-2021-11_2022-04-12_C0002",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_C0002.json"
      },
      "offset": 5023,
      "len": 3630,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00011.txt",
          "offset": 5023,
          "len": 573
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00012.txt",
          "offset": 5226,
          "len": 519
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00013.txt",
          "offset": 5596,
          "len": 553
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00014.txt",
          "offset": 6149,
          "len": 668
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00015.txt",
          "offset": 6557,
          "len": 422
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00016.txt",
          "offset": 6979,
          "len": 403
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00017.txt",
          "offset": 7382,
          "len": 672
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00018.txt",
          "offset": 8054,
          "len": 599
        }
      ]
    },
    {
      "id": {
        "id": "ZG/VG/002/A-2021-11_2022-04-12_C0003",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_C0003.json"
      },
      "offset": 8653,
      "len": 5698,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00019.txt",
          "offset": 8653,
          "len": 599
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00020.txt",
          "offset": 8928,
          "len": 665
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00021.txt",
          "offset": 9469,
          "len": 559
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00022.txt",
          "offset": 9981,
          "len": 535
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00023.txt",
          "offset": 10262,
          "len": 471
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00024.txt",
          "offset": 10520,
          "len": 449
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00025.txt",
          "offset": 10737,
          "len": 675
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00026.txt",
          "offset": 11280,
          "len": 267
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00027.txt",
          "offset": 11547,
          "len": 581
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00028.txt",
          "offset": 12128,
          "len": 446
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00029.txt",
          "offset": 12574,
          "len": 606
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00030.txt",
          "offset": 12958,
          "len": 428
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00031.txt",
          "offset": 13386,
          "len": 581
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00032.txt",
          "offset": 13967,
          "len": 384
        }
      ]
    },
    {
      "id": {
        "id": "ZG/VG/002/A-2021-11_2022-04-12_C0004",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_C0004.json"
      },
      "offset": 14351,
      "len": 4903,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00033.txt",
          "offset": 14351,
          "len": 651
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00034.txt",
          "offset": 15002,
          "len": 187
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00035.txt",
          "offset": 15189,
          "len": 652
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00036.txt",
          "offset": 15841,
          "len": 621
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00037.txt",
          "offset": 16374,
          "len": 324
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00038.txt",
          "offset": 16698,
          "len": 562
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00039.txt",
          "offset": 17260,
          "len": 691
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00040.txt",
          "offset": 17951,
          "len": 500
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00041.txt",
          "offset": 18451,
          "len": 570
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00042.txt",
          "offset": 18769,
          "len": 485
        }
      ]
    },
    {
      "id": {
        "id": "ZG/VG/002/A-2021-11_2022-04-12_C0005",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_C0005.json"
      },
      "offset": 19254,
      "len": 5590,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00043.txt",
          "offset": 19254,
          "len": 586
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00044.txt",
          "offset": 19595,
          "len": 395
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00045.txt",
          "offset": 19840,
          "len": 525
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00046.txt",
          "offset": 19990,
          "len": 635
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00047.txt",
          "offset": 20365,
          "len": 610
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00048.txt",
          "offset": 20975,
          "len": 515
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00049.txt",
          "offset": 21490,
          "len": 550
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00050",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00050.txt",
          "offset": 21937,
          "len": 587
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00051",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00051.txt",
          "offset": 22275,
          "len": 696
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00052.txt",
          "offset": 22663,
          "len": 614
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00053",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00053.txt",
          "offset": 23115,
          "len": 536
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00054",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00054.txt",
          "offset": 23393,
          "len": 657
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00055",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00055.txt",
          "offset": 23990,
          "len": 317
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00056",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00056.txt",
          "offset": 24307,
          "len": 537
        }
      ]
    },
    {
      "id": {
        "id": "ZG/VG/002/A-2021-11_2022-04-12_C0006",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_C0006.json"
      },
      "offset": 24844,
      "len": 5810,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00057",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00057.txt",
          "offset": 24844,
          "len": 462
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00058",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00058.txt",
          "offset": 25210,
          "len": 560
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00059",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00059.txt",
          "offset": 25306,
          "len": 698
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00060",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00060.txt",
          "offset": 26004,
          "len": 170
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00061",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00061.txt",
          "offset": 26174,
          "len": 651
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00062",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00062.txt",
          "offset": 26617,
          "len": 534
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00063",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00063.txt",
          "offset": 27151,
          "len": 626
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00064",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00064.txt",
          "offset": 27553,
          "len": 631
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00065",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00065.txt",
          "offset": 28184,
          "len": 616
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00066",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00066.txt",
          "offset": 28614,
          "len": 487
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00067",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00067.txt",
          "offset": 29101,
          "len": 544
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00068",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00068.txt",
          "offset": 29645,
          "len": 547
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00069",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00069.txt",
          "offset": 30035,
          "len": 619
        }
      ]
    },
    {
      "id": {
        "id": "ZG/VG/002/A-2021-11_2022-04-12_C0007",
        "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_C0007.json"
      },
      "offset": 30654,
      "len": 1409,
      "MicroChunks": [
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00070",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00070.txt",
          "offset": 30654,
          "len": 590
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00071",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00071.txt",
          "offset": 31244,
          "len": 693
        },
        {
          "id": "ZG/VG/002/A-2021-11_2022-04-12_MC00072",
          "url": "https://files.entscheidsuche.ch/chunks/ZG/VG/002/A-2021-11_2022-04-12_MC00072.txt",
          "offset": 31937,
          "len": 126
        }
      ]
    }
  ]
}