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620 STGBSTGLFLT CH-LU

§ 122 Tax Act (StG) - Reservation of the Simplified Accounting Procedure

State Taxes - Withholding Tax for Natural and Legal Persons - General Provisions
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§ 122 StG · Reservation of the Simplified Accounting Procedure

1. Exempt from withholding tax are incomes subject to taxation under the simplified accounting procedure according to § 59a.

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← § 121 Tax Code (StG) Tax Act (StG) - Types of Taxes § 123 Criminal Code →

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