§ 55 Tax Act (StG) - Assessment of Property

1. The taxable assets are assessed based on their status at the end of the tax period or the tax liability.

2. For taxpayers engaged in independent business activities whose fiscal year does not coincide with the calendar year, the taxable business assets are assessed based on their status at the end of the fiscal year concluded during the tax period.

3. If the tax liability exists only during part of the tax period, the tax corresponding to this time period will be levied.

4. If the taxable person inherits assets during the tax period or if the economic affiliation to another canton ceases during the tax period, paragraph 3 applies mutatis mutandis.

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