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631.0 DBGLIDIRLCdir CH-NE

Art. 5 Federal Act on Direct Contributions (FDCA), of March 21, 2000 - Economic Attachment

6 Finances - 63 Public Contributions - 631 Direct Taxes of the State and Municipalities - TITLE ONE - CHAPTER ONE Conditions of Liability
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Art. 5 Federal Act on Direct Contributions (FDCA), of March 21, 2000 - Economic Attachment · Economic Attachment

[5] 1 Natural persons who, pursuant to tax law, neither reside nor stay in the canton are subject to tax on the basis of economic attachment when

a) they are owners or usufructuaries of a business in the canton or have an interest as partners;

b) they operate a permanent establishment in the canton;

c) they own a property situated in the canton or hold real enjoyment rights or personal rights economically akin to real enjoyment rights over a property situated in the canton, or engage in real estate trading.

2. A permanent establishment is defined as any fixed place in which the business activity of an enterprise or a person exercising a liberal profession is carried out, in whole or in part. Branches, factories, workshops, sales counters, permanent representations, mines, and other places for the exploitation of natural resources, as well as construction or assembly sites open for at least twelve months, are notably considered as permanent establishments.

← Art. 4 Direct Taxation Act (DTA), of March 21, 2000 - Personal Attachment 6 Finances - 63 Public Contributions - 631 Direct Taxes of the State and Municipalities - PART ONE INTRODUCTION Art. 6 Direct Taxation Act (DTA), of March 21, 2000 →

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Court Decisions Applying This Provision (3)

CDP.2019.158 · ne (Art. 5 al. 1 let. a à c LCdir)
Tax Liability After Relocation: Economic Link for Self-Employed Income
These provisions detail the conditions for economic attachment under Cantonal Law, referenced when discussing the interpretation of the LHID concerning limited tax liability.
TA.1995.254 · ne (art. 5 al.1 LCdir)
Tax Domicile of Long-Term Humanitarian Worker Abroad
This article defines who is subject to direct taxation, which is central to the dispute over domicile.
TA.1995.3 · ne (Art. 5 ch.1 LCdir)
Tax Domicile Dispute: Objective Evidence of Residency Over Claimed Intent
This article established the criterion (domicile in the canton) used to determine tax liability, which was the subject of the appeal's rejection.