§ 12 Tax Act (StG) - Scope of Tax Liability

1. In the case of personal affiliation, tax liability is unlimited; however, it does not extend to business enterprises, permanent establishments, and real property outside the canton.

2. In the case of economic affiliation, tax liability is limited to the portions of income and assets for which, according to §§ 9-11, a tax obligation exists in the canton.

3. Taxpayers without a tax residence or habitual abode in Switzerland must at least declare the income earned in the canton and the assets located in the canton for business enterprises, permanent establishments, and real property within the canton.

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