Art. 4 Direct Taxation Act (DTA), of March 21, 2000 - Personal Attachment

**1. Individuals are subject to tax based on their personal attachment when, under tax law, they are domiciled or reside in the canton.**

2. A person has their domicile in the canton, under tax law, when they reside there with the intention of establishing a permanent place of abode, or when they have a special legal domicile there pursuant to federal law.

3. A person resides in the canton, under tax law, when, without significant interruption

a) They reside there for at least thirty days while engaging in gainful employment;

b) They reside there for at least ninety days without engaging in gainful employment.

4. A person who retains their domicile outside the canton or abroad and resides in the canton solely to attend an educational institution or to receive treatment in an institution is neither domiciled nor residing there under tax law.

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