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620 STGBSTGLFLT CH-LU

§ 14 Tax Act (StG)

State Taxes - Taxation of Natural Persons - Tax Liability - Tax Calculation for Limited Tax Liability
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§ 14 StG

1. Taxpayers who are liable to tax in the canton only for part of their income and assets shall pay taxes on the taxable values in the canton at the tax rate corresponding to their total income and assets.

2. Taxpayers without a tax residence or domicile in Switzerland shall pay taxes on business operations, permanent establishments, and real estate in the canton at least at the tax rate corresponding to the income earned in the canton and the assets located in the canton.

← § 13 StG Tax Act (StG) - Types of Taxes § 15 StG →

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