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720.200 GKSTGLIMPCC CH-GR

Art. 33 Act on Municipal and Church Taxes (GKStG) - Transitional Provision

Final Provisions
Open official source Full Act (35 Articles) Machine-readable Markdown (.md)

Art. 33 GKStG - Transitional Provision · Transitional Provision

1. Previously Untaxed Anticipatory Inheritances to Spouses and Direct Descendants will be Taxed as of January 1, 2008. For the taxation of the anticipatory inheritance, the circumstances at the time of distribution are decisive.

← Art. 31 GKStG - Adjustment of Legislation Act on Municipal and Church Taxes (GKStG) - Subject of the Act Art. 33a Municipal Communities Act →

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