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§ 50 Tax Act (StG)

State Taxes - Taxation of Natural Persons - Wealth Tax - Deduction of Debts
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§ 50 StG

1. Debts for which a taxable person alone is liable are fully deductible; other debts are deductible only to the extent that they must be borne by the taxable person.

← § 49a StG Tax Act (StG) - Types of Taxes § 51 StG →

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