§ 109 Tax Act (StG) - Corporate Bodies

1. Members of the management or administration of legal entities with domicile or actual management in the canton who reside abroad are liable to tax on the fees, meeting allowances, fixed compensations, employee participation, and similar remunerations paid to them.

2. Members of the management or administration of foreign enterprises that maintain permanent establishments in the canton and reside abroad are liable to tax on the fees, meeting allowances, fixed compensations, employee participation, and similar remunerations paid to them, charged to these permanent establishments.

3. The tax amounts to 20 percent of the taxable income. Taxable income is considered to be the gross income, including all allowances and fringe benefits. This also includes compensations that do not accrue to the taxable person themselves but to a third party.