§ 69 Tax Act (StG)

1. If the tax liability of a legal entity ends, the persons responsible for its management and liquidation are jointly and severally liable for the taxes owed by the entity up to the amount of the liquidation proceeds or, if the legal entity relocates its seat or effective management abroad, up to the amount of the net assets of the legal entity.

2. For the taxes of a legal entity subject to taxation due to economic affiliation, persons are jointly and severally liable up to the amount of the net proceeds who

a. dissolve businesses or permanent establishments in the canton of Lucerne,

b. sell or utilize real property located in the canton of Lucerne or claims secured by such properties.

3. A party to a sales contract concerning a property located in the canton of Lucerne is jointly and severally liable for the taxes owed from the brokerage activity up to three percent of the purchase price if the legal entity that brokered the property and was engaged by the party has neither its registered office nor its effective management in Switzerland.

4. For the taxes of foreign commercial partnerships and other foreign entities without legal personality, the partners are jointly and severally liable.

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