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620 STGBSTGLFLT CH-LU

§ 113 Tax Act (StG) - Compensated Taxes

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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§ 113 Tax Act · Compensated Taxes

1. Withholding tax replaces the state and municipal taxes on earned income that would normally be assessed in the regular procedure. No additional deductions are granted retroactively.

← § 112a StG Tax Act (StG) - Types of Taxes § 114 StG →

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