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641.4 STG CH-OW

Art. 11 Tax Act (StG) - Spouses, Registered Partners, Children Under Parental Care

**Taxation of Natural Persons - Tax Liability - Special Circumstances in Income Tax**
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Art. 11 StG - Spouses, Registered Partners, Children Under Parental Care · Spouses, Registered Partners, Children Under Parental Care

1. Income and assets of spouses who live in a legally and factually undivided marriage shall be aggregated without regard to the matrimonial property regime.

1a. Income and assets of individuals who live in a legally and factually undivided registered partnership shall be aggregated. The status of registered partners in this law is equivalent to that of spouses. This also applies concerning maintenance contributions during the existence of the registered partnership, as well as maintenance contributions and the division of property in the event of separation and dissolution of a registered partnership.

2. Income and assets of children shall be attributed to the holder of parental authority until the beginning of the year in which they reach the age of majority.

3. For earned income and real estate gains, the child shall be taxed independently.

4. Income and assets of children under joint parental authority of parents who are not taxed jointly shall be attributed to the parent entitled to the child deduction pursuant to Art. 37 para. 1 subpara. b of this law.

← Art. 10 StG Tax Act (StG) - Subject Matter of the Act Art. 12 StG - Inheritance Communities, Simple Partnerships, as well as General and Limited Partnerships →

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Court Decisions Applying This Provision (3)

VVGE.1983.84.Nr.39 · ow (Art. 11 Abs. 1 StG)
Taxation of Foreign Income and Deductions in Swiss-Italian Dual Residency Case
Cited regarding the attribution of spousal income for tax purposes.
VVGE.1989.90.Nr.39 · ow (Art. 11 Abs. 1 StG)
Tax Assessment on Marriage Income: Legislative vs. Judicial Authority
Cited as the legal basis for the attribution of the wife's income and assets to the husband.
VVGE.2007.08.Nr.32 · ow (Art. 11 Abs. 1 StG)
Spouses Taxed Jointly for Rate Determination Unless Separated
Cited as the legal basis for the joint taxation of spouses living in an undivided marriage.