§ 10 Tax Act (StG) - Other Taxable Values

1. Natural persons without a tax domicile or habitual residence in Switzerland are subject to taxation due to economic affiliation if they

a. engage in gainful employment in the Canton of Lucerne,

b. receive royalties, attendance fees, fixed compensations, pecuniary benefits from employee participation, or similar remunerations as members of the management or board of directors of legal entities with a domicile or establishment in the Canton,

c. are creditors or beneficiaries of claims secured by mortgages or pledged property located in the Canton,

d. receive pensions, retirement allowances, or other benefits resulting from a former public-law employment relationship provided by an employer or pension institution with a domicile in the Canton,

e. receive benefits from Swiss private-law occupational pension schemes or from recognized forms of tied self-provision with a domicile or establishment in the Canton,

f. receive wages or other compensations for work in international traffic on board a ship or aircraft, or for road transportation from an employer with a domicile or establishment in the Canton,

g. broker real estate in the Canton.

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