[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"norm-gii-ksttg-10":3},{"law":4,"norm_id":13,"norm_key":14,"slug":15,"title":16,"chapter":17,"content":18,"enriched_content":19,"hierarchy":20,"neighbors_before":22,"neighbors_after":35,"citing_decisions":48,"is_thin":49},{"abbreviation":5,"title":6,"source_type":7,"jurisdiction":8,"document_kind":9,"language":8,"attribution":10,"version_date":11,"source_url":12},"ksttg","Gesetz über die Meldepflicht von Anbietern und den automatischen Austausch von Informationen in Steuersachen bei Kryptowerte-Dienstleistungen","gii","de","statute","Quelle: Gesetze im Internet (www.gesetze-im-internet.de), gemeinfrei gem. § 5 UrhG","2025-12-22","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fksttg\u002Fxml.zip",4138329,"§ 10","10","Meldezeitraum","Meldepflichten","Meldezeitraum ist das Kalenderjahr.","KSTTG - Meldepflichten - § 10 Meldezeitraum\n\nMeldezeitraum ist das Kalenderjahr.",{"abschnitt":21},"Abschnitt 3",[23,27,31],{"norm_key":24,"title":25,"slug":26},"§ 9","Meldepflicht","9",{"norm_key":28,"title":29,"slug":30},"§ 8","Durchsetzung von Mitwirkungspflichten","8",{"norm_key":32,"title":33,"slug":34},"§ 7","Frist zur Erfüllung der Sorgfaltspflichten","7",[36,40,44],{"norm_key":37,"title":38,"slug":39},"§ 11","Zu meldende Informationen","11",{"norm_key":41,"title":42,"slug":43},"§ 12","Meldeverfahren","12",{"norm_key":45,"title":46,"slug":47},"§ 13","Information der zu meldenden Nutzer und der zu meldenden beherrschenden Personen","13",[],true]