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STGBSTGLFLT
CH-LU
CH-LU
§ 111 Tax Act (StG) - Recipients of Preventive Benefits
State Taxes - Withholding Tax for Natural and Legal Persons - Natural Persons Without Tax Residency or Domicile in the Canton of Lucerne and Legal Persons Without a Registered Office or Actual Administration in the Canton of Lucerne
§ 111 Criminal Code · Recipients of Preventive Benefits
1. Persons residing abroad who
a. receive pensions, retirement payments, capital benefits, or other compensations due to a former public-law employment relationship from an employer or a pension fund with a seat or place of business in the Canton of Lucerne,
b. receive annuities, capital benefits, or other compensations from private-law occupational pension schemes or recognized forms of tied personal pension schemes with a seat or place of business in the Canton of Lucerne, are subject to a withholding tax on these benefits.
2. Taxable income shall be considered as gross income.
3. The tax amounts to 9 percent of the taxable income.
4. For capital benefits, the tax is calculated in accordance with § 58.