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641.4 STG CH-OW

Art. 4 Tax Act (StG) - Tax Reliefs in the Interest of the Economy

General Provisions
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Art. 4 StG - Tax Reliefs in the Interest of the Economy · Tax Reliefs in the Interest of the Economy

1. The government council may, after consulting the affected municipality, grant newly established enterprises that serve the interests of the Obwalden economy tax relief for the founding year and the subsequent nine years.

2. A substantial change in business activity is equated with a new establishment.

3. The granting of tax relief may be subject to conditions and requirements.

← Art. 3 StG Tax Act (StG) - Subject Matter of the Act Art. 5 StG →

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Court Decisions Applying This Provision (1)

VVGE.1981.82.Nr.55 · ow (Art. 4 StG)
Interim Tax Assessment: Income Changes Considered for Subsequent Periods
Used as the basis for conducting an interim tax assessment due to significant changes in income.