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641.4 STG CH-OW

Art. 44 Tax Act (StG)

Taxation of Natural Persons - Wealth Tax - Valuation - General Provisions
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 44 StG

1. Assets are valued at their market value. The income value may be duly considered.

2. Real estate is assessed at the taxable value, which is determined according to Articles 45 to 47 of this Act and must not exceed the market value.

← Art. 43 StG Tax Act (StG) - Subject Matter of the Act Art. 45 StG - Non-Agricultural Real Estate →

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