§ 56 Tax Act (StG) - Taxation Upon Establishment and Dissolution of Marriage

1. Upon marriage, the spouses shall be jointly taxed for the current tax period.

2. In the event of a divorce, and in cases of legal or de facto separation, the spouses shall be taxed separately for the entire tax period.

3. Upon the death of a spouse, the spouses shall be jointly taxed until the day of death. The death shall be considered as the termination of the tax liability of both spouses and the commencement of the tax liability of the surviving spouse.

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