Art. 6 Tax Act (StG) - Business Enterprises, Establishments, and Real Estate

1. Natural persons without a tax domicile or residence in the canton are subject to tax based on economic affiliation if they

a. are owners, partners, or beneficiaries of businesses in the canton;

b. maintain business establishments in the canton;

c. own real estate located in the canton, possess usufruct rights, or have other real rights or economically equivalent personal usage rights;

d. engage in transactions involving real estate located in the canton.

2. A permanent establishment is defined as a fixed place of business where the business activities of a company or a freelance profession are carried out wholly or partially. Permanent establishments particularly include branches, manufacturing sites, workshops, sales outlets, permanent representation offices, mines, and other sites for the exploitation of natural resources, as well as construction or installation projects lasting at least twelve months.

← Art. 5 StG Tax Act (StG) - Subject Matter of the Act Art. 7 StG - Other Taxable Assets →