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Article 56 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Social Deductions

Taxation of Natural Persons - Wealth Tax - Determination of Taxable Assets
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Article 56 Tax Law, TL - Social Deductions · Social Deductions

**1. Deductions from Net Assets:**

a) *CHF 211,700 for married couples living in a legally and factually undivided marriage

b) CHF 105,800 for all other taxable persons

c) *CHF 31,800 for each child not independently taxed

**2.** Social deductions are determined according to the circumstances at the end of the tax period or the taxable period.

← Article 55 Tax Law, TL - Principle Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Tax Sovereignty Article 57 Tax Law, TL - Tax Rates →

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