§ 68 Tax Act (StG)

1. Tax liability commences with the establishment of a legal entity, with the relocation of its domicile or its effective management to the Canton of Lucerne, or with the acquisition of values taxable in the canton. Paragraph 3 remains reserved.

2. Tax liability ends with the completion of liquidation, with the relocation of the domicile and effective management out of the Canton of Lucerne, or with the cessation of values taxable in the canton. Paragraph 3 remains reserved.

3. In inter-cantonal relations, the consequences of the commencement, modification, and termination of tax liability due to personal and economic affiliation are determined by the Federal Law on the Harmonization of Direct Taxes of Cantons and Municipalities as well as by the principles of federal law on the prohibition of inter-cantonal double taxation.

4. If a legal entity transfers its assets and liabilities to another legal entity, the taxes it owes are to be paid by the acquiring legal entity.

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