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§ 47 Tax Act (StG) - Securities and Investments

State Taxes - Taxation of Natural Persons - Wealth Tax - Valuation
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§ 47 StG · Securities and Investments

1. For securities that are regularly traded, the market value is considered the fair market value.

2. For shares, cooperative shares, and other participatory rights that are not regularly traded, the fair market value must be estimated.

← § 46 StG Tax Act (StG) - Types of Taxes § 48 StG - Immovable Property →

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