{"Signatur": "CH_BGE_007", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1976-06-30", "HTML": {"Datei": "CH_BGE/CH_BGE_007_BGE-102-V-152_1976-06-30.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F102-V-152%3Ade&lang=de&zoom=&type=show_document", "Checksum": "e87675b92dc04780d8009a62c32ba8ee"}, "Scrapedate": "2026-05-01", "Num": ["BGE 102 V 152"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Teil V 30.06.1976 BGE 102 V 152"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Partie V 30.06.1976 BGE 102 V 152"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Parte V 30.06.1976 BGE 102 V 152"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Teil V"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Partie V"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Parte V"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 7 lit. c AHVV. Beitragsrechtliche Qualifikation von Verg\u00fcnstigungen, die Arbeitnehmern aus einem Aktienkaufplan gew\u00e4hrt werden."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 7 lit. c RAVS. Cotisations: qualification des avantages accord\u00e9s aux salari\u00e9s pour l'acquisition d'actions."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 7 lit. c OAVS. Contributi: qualificazione dei vantaggi concessi ai lavoratori per l'acquisto di azioni."}], "ScrapyJob": "446973/47/2900", "Zeit UTC": "01.05.2026 08:35:08", "Checksum": "3d82f9148818ddc092d10f0fc2580022"}