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Art. 46 Federal Act on Direct Contributions (FADC), of March 21, 2000 - Definition

6 Finances - 63 Public Contributions - 631 Direct Taxes of the State and Municipalities - TITLE III - CHAPTER ONE Taxable Wealth
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Art. 46 Federal Act on Direct Contributions (FADC), of March 21, 2000 - Definition · Definition

The wealth tax covers all assets and rights belonging to the taxpayer, regardless of their nature.

← Art. 45 Law on Direct Contributions (LDC), of March 21, 2000 6 Finances - 63 Public Contributions - 631 Direct Taxes of the State and Municipalities - PART ONE INTRODUCTION Art. 47 Law on Direct Contributions (LDCdir), March 21, 2000 - General Provisions →

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