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620 STGBSTGLFLT CH-LU

§ 3 Tax Act (StG) - Trust Relationships

State Taxes - General Provisions
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§ 3 StG · Trust Relationships

**1. In trust relationships, the trustor is liable for taxation. If the trust relationship is not proven or if the trustor is not disclosed, their taxable services and assets are attributed to the trustee.**

← § 2 StG Tax Act (StG) - Types of Taxes § 4 StG →

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