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641.4 STG CH-OW

Art. 63 Tax Act (StG) - Self-Employed Individuals

**Taxation of Natural Persons - Temporal Assessment - Main Assessment - Determination of Income**
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Art. 63 StG · Self-Employed Individuals

1. Taxpayers with self-employment activities must prepare a financial statement for each tax period and at the end of their tax obligation. No financial statement needs to be prepared if the self-employment activity is commenced only in the last quarter of the tax period.

← Art. 62 StG - Standard Case Tax Act (StG) - Subject Matter of the Act Art. 64 StG →

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Court Decisions Applying This Provision (2)

VVGE.1978.80.Nr.45 · ow (Art. 63 Abs. 1 StG)
Tax Liability Commences Upon Legal Registration
This provision is used to establish the general principle for the beginning of tax liability for legal entities.
VVGE.1978.80.Nr.46 · ow (Art. 63 Abs. 1 StG)
Taxation of Hidden Equity Capital in Immovable Property Companies
This provision is cited as the basis for the taxation of hidden equity capital, which is the core issue of the case.