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641.11 STGLI CH-JU

Art. 190 Tax Law (TL)

6. Finances, Royal Prerogatives » 64. Taxes and Duties » 641. Direct Taxes of the State and Municipalities
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Art. 190 Tax Law (TL)

1 Tax on real estate gains as well as income or profit tax of real estate traders, insofar as it concerns the property in question, are secured by a legal mortgage, in accordance with Article 88 of the Introductory Act to the Swiss Civil Code.

2 Article 190a is reserved.

← Art. 189 Tax Law (TL) 6. Finances, **Royalties 64. Taxes and Duties 641. Direct Taxes of the State and Municipalities** Art. 190A Tax Law (TL) →

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