Article 4 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Personal Affiliation

1. Natural persons are subject to tax liability due to personal affiliation if they have their tax domicile or place of residence in the canton.

2. A person has a tax domicile in the canton if they reside there with the intention of permanent stay or if federal law assigns them a special legal domicile in this canton.

3. A person has a tax residence in the canton if they remain in the canton, notwithstanding temporary interruptions

a) for at least 30 days and engage in gainful employment,

b) for at least 90 days and do not engage in gainful employment.

4. No tax domicile or residence is established by a person who has their domicile in another canton or abroad and stays in the canton solely to attend an educational institution or for care in a health facility.

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