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§ 197 Tax Act (StG) - Interest Rates

State Taxes - Collection and Assurance of Taxes - Tax Collection
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§ 197 StG - Interest Rates · Interest Rates

1. The government council periodically establishes the interest rates to be determined by it based on the conditions in the capital market.

2. It may establish different rates for active and passive interest concerns.

← § 196 StG Tax Act (StG) - Types of Taxes § 198 StG - Enforcement →

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