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§ 53 Tax Act (StG) - Tax Period

State Taxes - Taxation of Natural Persons - Temporal Assessment
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§ 53 StG - Tax Period · Tax Period

1. Taxes on income and wealth are assessed and levied for each tax period.

2. The tax period is deemed to be the calendar year.

← § 52 StG Tax Act (StG) - Types of Taxes § 54 ICL →

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