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620 STGBSTGLFLT CH-LU

§ 71 Tax Act (StG)

State Taxes - Taxation of Legal Entities - Profit Tax - Tax Object
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§ 71 StG

1. Subject of the Profit Tax is the Net Profit.

← § 70 Penal Code (StG) Tax Act (StG) - Types of Taxes § 72 StG →

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