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620 STGBSTGLFLT CH-LU

§ 64 Tax Act (StG) - Personal Affiliation

Title: State Taxes - Taxation of Legal Entities - Tax Liability - Tax Residency
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§ 64 StG - Personal Affiliation · Personal Affiliation

1. Legal entities are subject to tax on the basis of personal affiliation if their domicile or effective management is located in the Canton of Lucerne.

← § 63 Criminal Code Tax Act (StG) - Types of Taxes § 65 StG - Economic Affiliation →

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