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641.4 STG CH-OW

Art. 3 Tax Act (StG) - Application of the Law

General Provisions
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 3 StG · Application of the Law

1. Taxpayers and tax authorities shall act in good faith when exercising their rights and fulfilling their obligations.

2. If legal arrangements obviously do not correspond to economic realities, the economic circumstances shall apply for the implementation of the law.

3. Legal arrangements intended to circumvent taxes shall not be recognized.

4. The governing council may

a. conclude reciprocal agreements with other cantons or foreign states regarding tax exemptions or other mutual limitations on tax sovereignty;

b. * ...

← Art. 2 StG - Basic Taxes and Tax Rate Tax Act (StG) - Subject Matter of the Act Art. 4 StG - Tax Reliefs in the Interest of the Economy →

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Court Decisions Applying This Provision (3)

VVGE.1997.98.Nr.11 · ow (Art. 3 Abs. 2 StG)
Taxation of Non-Working Cohabiting Partner's Household Services
Cited to justify looking at economic realities over legal structures when they are not equivalent and disadvantage the taxpayer, arguing against the taxation of the partner maintaining the household.
VVGE.2003.04.Nr.35 · ow (Art. 3 Abs. 2 StG)
Property Reassessment Upheld Due to Rezoning and Improved Status
This provision mandates that economic circumstances are decisive for the application of the law when legal arrangements clearly do not correspond to economic realities, but it was found not to be applicable in this specific assessment.
VVGE.1981.82.Nr.55 · ow (Art. 3 StG)
Interim Tax Assessment: Income Changes Considered for Subsequent Periods
Cited as the general rule for tax assessments covering two-year periods.