Legislator Case Law & Legislation
620 STGBSTGLFLT CH-LU

§ 46 Tax Act (StG) - Life Insurance

State Taxes - Taxation of Natural Persons - Wealth Tax - Valuation
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§ 46 StG · Life Insurance

1. Life insurance policies are subject to wealth tax based on their surrender value.

← § 45 StG Tax Act (StG) - Types of Taxes § 47 StG →

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