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STGBSTGLFLT
CH-LU
CH-LU
§ 110 Tax Act (StG) - Mortgage Creditors
1. State Taxes - Withholding Tax for Natural and Legal Persons - Natural Persons Without Tax Residence or Domicile in the Canton of Lucerne and Legal Entities Without Seat or Actual Administration in the Canton of Lucerne
§ 110 StG · Mortgage Creditors
1. Creditors and beneficiaries of claims secured by mortgages or pledges on properties located in the Canton of Lucerne, who reside abroad, are subject to a withholding tax at the source on this property and the interest paid to them.
2. Taxable income is considered to be the gross income. This includes interest that is paid to a third party rather than the taxpayer themselves. The tax amounts to 17 percent of the taxable income.
3. Taxable assets are considered to be the pledge-secured claim. The tax amounts to 3 per mille of the taxable assets.