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641.4 STG CH-OW

Art. 9 Tax Act (StG)

Taxation of Natural Persons - Tax Liability - Affiliation - Tax Calculation in Case of Partial Tax Liability
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 9 StG

1. Natural persons who are liable to tax in the canton only on part of their income and assets shall pay tax on the values taxable in the canton at the rate corresponding to their entire income and assets; tax-free amounts shall be granted to them proportionally.

2. Taxpayers without a tax residence or domicile in Switzerland shall pay taxes on businesses, permanent establishments, and real estate in the canton at least at the rate corresponding to the income earned in the canton and the assets located here.

← Art. 8 Tax Act Tax Act (StG) - Subject Matter of the Act Art. 10 StG →

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Court Decisions Applying This Provision (2)

VVGE.1983.84.Nr.39 · ow (Art. 9 Abs. 1 StG)
Taxation of Foreign Income and Deductions in Swiss-Italian Dual Residency Case
Used to establish the principle of full progression of tax rates, which is consistent with the progressive taxation reservation in the double taxation agreement.
VVGE.1989.90.Nr.41 · ow (Art. 9 VV zum StG)
Taxability of Excess Expense Reimbursements
Cited as the basis for classifying expense reimbursements exceeding actual expenses (considering private savings) as ancillary income, with a presumption that reimbursements exceeding the usual amount are ancillary income.