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620 STGBSTGLFLT CH-LU

§ 183 Tax Act (StG)

Title: State Taxes - Procedure - Inventory - Subject Matter
Open official source Full Act (282 Articles) Machine-readable Markdown (.md)

§ 183 Penal Code

1. The inventory includes the assets existing on the day of death of the deceased person, their spouse living in an undivided marriage, and their minor children under their parental care.

2. Facts that are relevant for the assessment of income, asset, and inheritance taxes are determined and recorded in the inventory.

← § 182 StG Tax Act (StG) - Types of Taxes § 184 StG →

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