{"Signatur": "LU_KG_004", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "LU_Gerichte/LU_KG_004_7W-13-9---7W-13-10_nodate.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=10339", "Checksum": "595f216f717983e9a4035b58b66700af"}, "Scrapedate": "2026-01-09", "Num": ["7W 13 9 / 7W 13 10"], "Kopfzeile": [{"Sprachen": ["de", "fr", "it"], "Text": "Luzern Kantonsgericht 4. Abteilung 7W 13 9 / 7W 13 10"}], "Meta": [{"Sprachen": ["de"], "Text": "Luzern Kantonsgericht 4. Abteilung"}, {"Sprachen": ["fr"], "Text": "Lucerne  4. Abteilung"}, {"Sprachen": ["it"], "Text": "Lucerna  4. Abteilung"}], "Abstract": [{"Sprachen": ["de", "fr", "it"], "Text": "Art. 18 Abs. 1 DBG, Art. 18 Abs. 2 DBG, Art. 18 Abs. 4 DBG; Art. 8 Abs. 1 StHG, Art. 12 StHG; Art. 2 Abs. 2 BGBB; \u00a7 25 Abs. 2 StG, \u00a7 25 Abs. 4 StG. | Staats- und Gemeindesteuern / direkte Bundessteuer"}], "ScrapyJob": "446973/63/2343", "Zeit UTC": "09.01.2026 03:04:16", "Checksum": "578bc835372cc5edb2ff37564be634fb"}