§ 15 Tax Act (StG)

1. Tax liability commences on the day the taxable person establishes a tax residence or stays in the Canton of Lucerne, or acquires taxable assets within the Canton. Paragraph 3 remains reserved.

2. Tax liability terminates upon death, departure from the Canton, or upon the cessation of taxable assets within the Canton. Paragraph 3 remains reserved.

3. In inter-cantonal situations, the consequences of the commencement, change, and termination of tax liability based on personal and economic affiliation are determined by the Federal Act on the Harmonization of Direct Taxes of Cantons and Municipalities, as well as the principles of federal law regarding the prohibition of inter-cantonal double taxation.