After some more research, I came across an interesting approach and I would like to share this with with you:
SELECT
name,
COUNT(job_id)
FROM (
SELECT j.id AS job_id, loc.city, j.company, jt.tag_name
FROM job_tag_new jt
LEFT JOIN job j ON jt.job_id = j.id
LEFT JOIN location loc ON loc.id = j.location
) base
CROSS APPLY (
VALUES
([city]),
([company]),
([tag_name])
)
V(name)
GROUP BY name
The only thing which is missing here is to get a separate column that tells me the column name before the cross apply. Maybe someone has an idea for this ;-)