Art. 34 Act on Municipal and Church Taxes (GKStG) - Referendum and Entry into Force

1. This law is subject to an optional referendum.

2. It enters into force on January 1, 2007, and, subject to paragraph 3, applies as of January 1, 2009.

3. The exemption of spouses and direct descendants from inheritance and gift tax, according to Article 21 paragraphs 2 and 3, is mandatorily applicable to all municipalities as of January 1, 2008.

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