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§ 87 Tax Act (StG) - Associations, Foundations, and Other Legal Entities

State Taxes - Taxation of Legal Entities - Profit Tax - Tax Calculation
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§ 87 StG · Associations, Foundations, and Other Legal Entities

1. The tax per unit for associations, foundations, and other legal entities amounts to 1.5 percent of the net profit.

2. Profits up to a maximum of 20,000 francs are not taxed.

← § 83 StG Tax Act (StG) - Types of Taxes § 87a StG →

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