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§ 22 Tax Act (StG)

State Taxes - Taxation of Natural Persons - Tax Liability - Tax Exemption
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§ 22 StG

1. The individuals exempted from tax liability as specified in Article 2, Paragraph 2 of the Host State Act of June 22, 2007, are not taxed to the extent that federal law provides for a tax exemption.

2. In cases of partial tax liability, § 14, Paragraph 1 shall apply.

← § 21 StG Tax Act (StG) - Types of Taxes § 23 StG - General Provisions →

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