CH-UR
Article 6 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Economic Affiliation: Other Taxable Assets
Article 6 Tax Act, TAA - Economic Affiliation: Other Taxable Assets · Economic Affiliation: Other Taxable Assets
1. Natural persons without tax residency or habitual abode in Switzerland are liable to taxation based on economic affiliation if they
a) engage in gainful employment in the canton
b) **receive royalties, meeting fees, fixed compensations, employee participations, or similar remunerations as members of the administration or management of legal entities with a registered office or permanent establishment in the canton**
c) are creditors or beneficiaries of claims that are secured by real estate or chattel mortgage on properties located in the canton
d) receive pensions, retirement benefits, or other allowances provided by an employer or pension institution with a registered office in the canton, due to a previous public-law employment relationship
e) receive benefits from Swiss private-law occupational pension schemes or from recognized forms of tied personal pension schemes with a registered office or permanent establishment in the canton
f) **receive wages or other remunerations for work in international traffic on board a ship or aircraft, or for transportation on the road, from an employer with a registered office or permanent establishment in the canton; excepted from this is the taxation of seafarers for work on board an ocean-going vessel**
g) **broker properties located in the canton**
2. If the remunerations are provided to third parties instead of the mentioned persons, these third parties are liable to taxation for these remunerations.