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§ 62 Tax Act (StG) - Maximum Burden

State Taxes - Taxation of Natural Persons - Tax Calculation
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§ 62 StG - Maximum Burden · Maximum Burden

1. The total amount of the state's income tax, as well as the residents' and church municipalities' taxes, must not exceed 22.8 percent (tariff according to § 57 paragraph 1) or 22.4 percent (tariff according to § 57 paragraph 2) of the taxable income within the Canton of Lucerne.

2. The total amount of the state's wealth tax, as well as the residents' and church municipalities' taxes, must not exceed 3.0 per mille of the taxable wealth within the Canton of Lucerne.

← § 61 ITA Tax Act (StG) - Types of Taxes § 63 Criminal Code →

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