§ 43 Tax Act (StG)

State Taxes - Taxation of Natural Persons - Wealth Tax - Tax Object

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§ 43 StG

1. The entire estate is subject to wealth tax.

2. Usufructuary property is attributed to the usufructuary.

3. In the case of shares in collective investment schemes with direct real estate ownership, the value difference between the total assets of the collective investment scheme and their direct real estate ownership is taxable.

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§ 43 Tax Act (StG)

§ 43 StG

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