Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
620 STGBSTGLFLT CH-LU

**§ 125 StG - Municipalities** Tax Act (StG) - Municipalities**

State Taxes - Procedure - Authorities - Tax Authorities
Open official source Full Act (282 Articles) Machine-readable Markdown (.md)

**§ 125 StG - Municipalities** · Municipalities**

1. Municipalities assess natural persons. Exceptions include individuals taxed based on expenditure, self-employed persons, and individuals taxed at source.

2. The government council regulates the basic principles of assessment by municipalities in the ordinance.

3. The tax office of the canton authorizes persons empowered to assess.

← § 124 StG Tax Act (StG) - Types of Taxes § 126 SPC →

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →