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641.4 STG CH-OW

Art. 65 Tax Act (StG) - Majority

**Taxation of Natural Persons - Temporal Assessment - Special Cases**
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Art. 65 StG · Majority

1. Taxpayers are first independently assessed for the tax period in which they reach the age of majority. However, a separate assessment of minors remains reserved, insofar as they earn employment income or are not under parental custody.

← Art. 64 StG Tax Act (StG) - Subject Matter of the Act Art. 66 StG →

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Court Decisions Applying This Provision (3)

VVGE.2001.02.Nr.12 · ow (Art. 65 Abs. 1 Bst. b und Art. 65 Abs. 2 StG)
Taxpayer's Income Reduction Due to Surgery Justifies Interim Assessment; Sickness Benefits Taxable; Double Taxation Dispute Resolved
Basis for ordering an interim tax assessment due to a significant change in income sources.
VVGE.1997.98.Nr.13 · ow (Art. 65 Abs. 1 Bst. b StG)
Taxpayer's Interim Tax Assessment: 1.5-Fold Insurance Deduction Applies
Cited as the legal basis for conducting an interim tax assessment due to changes in earning potential.
VVGE.1999.00.Nr.17 · ow (Art. 65 Abs. 1 StG)
Interim Tax Assessment for Permanent Change in Income Structure
This provision is cited as the basis for the court's decision regarding the conditions for an interim tax assessment due to a change of profession.