Article 160 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Debts and Costs

1. Before determining the shares of inheritances and legacies, the following are deducted from the estate

a) the debts of the deceased that are charged against the estate

b) the estate debts and the usual costs of estate division

c) the costs of grave maintenance and the costs of executing the will

2. From the share of the heirs or legatees, the court and attorney fees for actions pertaining to invalidity, reduction, and inheritance claims are deducted.

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