{"Signatur": "LU_KG_004", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "LU_Gerichte/LU_KG_004_7W-19-16-7W-19-17_nodate.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=10834", "Checksum": "e97587d5b4d177cd9a683278490ac2fd"}, "Scrapedate": "2026-01-09", "Num": ["7W 19 16/7W 19 17"], "Kopfzeile": [{"Sprachen": ["de", "fr", "it"], "Text": "Luzern Kantonsgericht 4. Abteilung 7W 19 16/7W 19 17"}], "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. 1 DBA CH-LI, Art. 2 Ziff. 3 lit. b DBA CH-LI, Art. 4 Ziff. 1 DBA CH-LI, Art. 15 Ziff. 1 DBA CH-LI, Art. 21 Ziff. 1 DBA CH-LI; Art. 551 PGR/FL, Art. 552 PGR/FL; Art. 5 Abs. 1 AHVG; Art. 16 Abs. 1 DBG, Art. 17 Abs. 1 DBG, Art. 24 lit. a DBG, Art. 49 Abs. 3 DBG, Art. 143 DBG; Art. 13 IPRG, Art. 150 Abs. 1 IPRG, Art. 154 Abs. 1 IPRG; Art. 7 Abs. 1 StHG, Art. 4 lit. a StHG; Art. 23 AHVV; \u00a7 23 Abs. 1 StG, \u00a7 31 Abs. 1 lit. a StG. | Staats- und Gemeindesteuern / direkte Bundessteuer"}], "ScrapyJob": "446973/63/2343", "Zeit UTC": "09.01.2026 03:22:32", "Checksum": "e9ecc8dc871c13d44f1db68dc6e9ad58"}