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620 STGBSTGLFLT CH-LU

§ 106 Tax Act (StG) - Employees

State Taxes - Withholding Tax for Natural and Legal Persons - Natural Persons without Tax Residence or Domicile in the Canton of Lucerne and Legal Persons without Seat or Actual Management in the Canton of Lucerne
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§ 106 StG · Employees

1. Cross-border commuters, weekly residents, and short-term residents living abroad are subject to withholding tax on their income from employment earned in the Canton of Lucerne, according to sections 102-104.

← § 105a StG Tax Act (StG) - Types of Taxes § 107 StG →

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