[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"gesetze-pfad-\u002Fkaperhstg\u002F8":3,"norm-bund-KapErhStG-§ 8":35,"nachbarschaft-\u002Fkaperhstg\u002F8":46},{"art":4,"jurisdiktion":5,"gesetzRow":6,"enbez":11,"position":12},"norm","bund",{"gesetz":7,"url":8,"anzahl":9,"langtitel":10},"KapErhStG","kaperhstg",12,"Gesetz über steuerrechtliche Maßnahmen bei Erhöhung des Nennkapitals aus Gesellschaftsmitteln","§ 8",{"enbez":11,"vorige":13,"naechste":16,"umfeld":19,"gliederung":34},{"enbez":14,"titel":15},"§ 7","Anteilsrechte an ausländischen Gesellschaften",{"enbez":17,"titel":18},"§ 8a","Schlußvorschriften",[20,23,25,26,27,28,31],{"enbez":21,"titel":22},"§ 5",null,{"enbez":24,"titel":22},"§ 6",{"enbez":14,"titel":15},{"enbez":11,"titel":22},{"enbez":17,"titel":18},{"enbez":29,"titel":30},"§ 9","(weggefallen)",{"enbez":32,"titel":33},"§ 10","Anwendungszeitraum",[],{"gesetz":7,"norm":11,"titel":22,"volltext":36,"deeplink":37,"quelle_amtlich":38,"langtitel":10,"chunks":39,"gliederung":40,"stand":41,"zitat_kuerzel":42,"zitat_langtitel":43,"zitat_urls":44,"binnen_normen":45},"-","https:\u002F\u002Fdeutschland.legal\u002Fkaperhstg\u002F8","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fkaperhstg\u002F__8.html",0,[],"2026-05-06",[],[],{"KapErhStG":8},[],{"norm":47,"anker":48,"zitiert":49,"zitiert_von":50,"urteile":60,"urteile_weiter":22,"gerichte":61,"jahre":62,"zaehler":63},{"gesetz":7,"enbez":11,"titel":22,"jurisdiktion":5},"bund\u002Fkaperhstg\u002F8",[],[51,55],{"gesetz":7,"enbez":32,"titel":33,"pfad":52,"muster":53,"aufgeloest":54,"jurisdiktion":5},"\u002Fkaperhstg\u002F10","ohne-gesetz",true,{"gesetz":56,"enbez":57,"titel":22,"pfad":58,"muster":59,"aufgeloest":54,"jurisdiktion":5},"KapErhStG§8Abs1DV","Eingangsformel","\u002Fkaperhstg-8abs1dv\u002Feingangsformel","langtitel",[],[],[],{"zitiert":39,"zitiert_unaufgeloest":39,"zitiert_von":64,"urteile":39},2]