Art. 1 Tax Act (StG) - Subject Matter of the Act

1. The canton and the tax-entitled municipalities levy the following taxes under this law

a. * Income, wealth, and expenditure taxes from natural persons;

b. Profit and capital taxes from legal entities;

c. Withholding taxes from certain natural and legal persons;

d. Real estate capital gains and property transfer taxes from certain natural and legal persons;

e. * ...

2. The provisions of federal law and international treaties remain applicable in inter-cantonal and international relations.

3. Special laws in tax matters remain reserved.

4. Where this law uses the masculine form for natural persons, it also applies to female persons.

Tax Act (StG) - Subject Matter of the Act Art. 2 StG - Basic Taxes and Tax Rate →