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§ 101 Tax Act (StG) - Employees Subject to Withholding Tax

State Taxes - Withholding Tax for Natural and Legal Persons - Natural Persons with Tax Residence or Domicile in the Canton of Lucerne
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§ 101 ITA · Employees Subject to Withholding Tax

1. Employees without a permanent residence permit who have a tax residence or stay in the Canton of Lucerne are subject to withholding tax on their income from dependent employment.

2. Spouses who live in a legally and factually undivided marriage are not subject to withholding tax if one of the spouses possesses Swiss citizenship or a permanent residence permit.

← § 100 Criminal Code Tax Act (StG) - Types of Taxes § 102 StG - Taxable Services →

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