§ 63 Tax Act (StG)

1. Taxation of Legal Entities

a. Corporations (public limited companies, limited partnerships with shares, limited liability companies) and cooperatives;

b. Associations, foundations, and other legal entities.

2. Collective investment schemes with direct real estate holdings pursuant to Article 58 of the Collective Investment Schemes Act (CISA) are equated with other legal entities. Investment companies with fixed capital under Article 110 CISA are taxed as corporations.

3. Foreign legal entities, as well as foreign commercial partnerships and other foreign entities without legal personality subject to taxation pursuant to § 18 paragraph 2, are equated with domestic legal entities to which they are legally or factually most similar.

← § 62 StG - Maximum Burden Tax Act (StG) - Types of Taxes § 64 StG - Personal Affiliation →