§ 1 Tax Act (StG) - Types of Taxes

State Taxes - General Provisions

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§ 1 StG · Types of Taxes

1. The canton levies, as state taxes according to this law,

a. an income and a wealth tax from natural persons,

b. a profit and a capital tax, or in its place a minimum tax on properties from legal entities,

c. a withholding tax from certain natural and legal persons.

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