§ 8 Tax Act (StG)

1. Natural persons are liable to taxation based on personal affiliation if they have their tax domicile or residence in the canton.

2. A person has a tax domicile in the canton if they are present here with the intention of permanent residence or if federal law assigns them a specific legal domicile here. Once established, the domicile remains until a new domicile is established.

3. A person has a tax residence in the canton if they are present here, regardless of temporary interruptions, for at least 30 days while engaging in gainful employment, or for at least 90 days without engaging in gainful employment.

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