§ 65 Tax Act (StG) - Economic Affiliation

1. Legal entities with a registered office or actual administration outside the Canton of Lucerne are subject to tax liability if they

a. are partners in businesses within the canton,

b. maintain permanent establishments in the Canton of Lucerne,

c. have ownership of real estate in the Canton of Lucerne, possess in rem rights, or have personal usage rights that are economically equivalent.

d. * ...

2. Legal entities with a registered office or actual administration abroad are subject to tax liability if they are creditors or beneficiaries of claims secured by mortgage or pledge on properties in the Canton of Lucerne, or if they broker properties located in the Canton of Lucerne.

← § 64 StG - Personal Affiliation Tax Act (StG) - Types of Taxes **§ 66 StG - Scope of Tax Liability** →