Article 9 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Spouses, Children under Parental Care

1. The income and assets of spouses who live in a legally and factually undivided marriage are aggregated regardless of the marital property regime.

2. The income and assets of children under parental care are attributed to the persons exercising this care until the beginning of the year in which the children reach the age of majority. Income from gainful employment is independently taxed for the child. The competent authority may issue directives regarding the attribution when the persons exercising parental care are subject to separate taxation.