Legislator Case Law & Legislation
620 STGBSTGLFLT CH-LU

§ 45 Tax Act (StG) - Movable Business Assets

State Taxes - Taxation of Natural Persons - Wealth Tax - Valuation
Open official source Full Act (282 Articles) Machine-readable Markdown (.md)

§ 45 StG · Movable Business Assets

1. Intangible Assets and Movable Property belonging to the Business Assets of the Taxpayer are Valued at the Relevant Value for Income Tax Purposes.

← § 44 StG Tax Act (StG) - Types of Taxes § 46 StG →

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →