Art. 2 Act on Municipal and Church Taxes (GKStG) - Municipal Taxes

1. The municipality levies taxes in accordance with the provisions of this law

a) an income and property tax;

b) a capital gains tax on real estate;

c) a back tax and penalty tax, as well as administrative fines.

2. The municipality may levy the following taxes in accordance with the provisions of this law

a) a property transfer tax;

b) * a real estate tax;

c) * an inheritance and gift tax.

3. The municipality may levy additional taxes, including but not limited to

a) * ...

b) * a guest tax or accommodation tax;

c) a tourism promotion tax.

4. The imposition of a withholding tax and the taxation of legal entities on profits and capital is solely within the jurisdiction of the canton.

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