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§ 9 Tax Act (StG) - Business Operations, Permanent Establishments, and Real Estate

State Taxes - Taxation of Natural Persons - Tax Liability - Economic Affiliation
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§ 9 StG · Business Operations, Permanent Establishments, and Real Estate

1. Natural persons without a tax residence or domicile in the canton are subject to tax due to economic affiliation if they

a. maintain business enterprises or permanent establishments in the canton,

b. * have ownership, real rights, or personal usage rights economically equivalent to real rights in real property located in the canton.

c. * ...

← § 8 Income Tax Act Tax Act (StG) - Types of Taxes § 10 StG →

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