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641.4 STG CH-OW

Art. 66 Tax Act (StG) - Formation and Dissolution of Marriage

**Taxation of Natural Persons - Temporal Assessment - Special Cases**
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Art. 66 StG · Formation and Dissolution of Marriage

1. Upon marriage, spouses shall be jointly assessed for the entirety of the current tax period.

2. In the event of divorce or legal or actual separation, each spouse shall be taxed separately for the entire current tax period.

3. Upon the death of a spouse, the spouses shall be jointly taxed until the date of death. The death is considered the termination of the tax obligations for both spouses and the commencement of the tax obligations for the surviving spouse.

← Art. 65 StG Tax Act (StG) - Subject Matter of the Act Art. 67 StG →

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Court Decisions Applying This Provision (1)

VVGE.1997.98.Nr.13 · ow (Art. 66 Abs. 4 StG)
Taxpayer's Interim Tax Assessment: 1.5-Fold Insurance Deduction Applies
Cited to explain that income and assets eliminated by an interim assessment are not considered in subsequent main assessments.