§ 18 Tax Act (StG) - Companies and Collective Investment Schemes

1. Income and assets of simple partnerships, general partnerships, and limited partnerships are attributed to the partners.

2. Foreign commercial companies and other foreign entities without legal personality, which are subject to tax due to economic affiliation, pay their taxes according to the provisions for legal entities.

3. The income of collective investment schemes, pursuant to the Collective Investment Schemes Act of 23 June 2006 (CISA), is attributed proportionally to the investors; excepted from this are collective investment schemes with direct real estate holdings.

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