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620 STGBSTGLFLT CH-LU

§ 129 Tax Act (StG) - Place of Assessment for Personal Affiliation

State Taxes - Procedure - Authorities - Local Jurisdiction
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§ 129 StG · Place of Assessment for Personal Affiliation

1. The tax is assessed in the municipality where the taxable person has their legal domicile or residence at the end of the tax period or tax liability.

← **§ 128 StG** Tax Act (StG) - Types of Taxes § 130 StG →

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