Statutory Bases
The statutory bases apply to the respective legal form.
Commercial Bases
Commercial or economic policies in general and real property industry policies in particular are decisive.
Tax Bases
- Federal Law on Direct Federal Taxes (DBG)
- Federal Law on the Harmonisation of the Direct Taxes of the Cantons and Municipalities (StHG)
- Tax Laws of the Cantons and Municipalities
- Value Added Tax (VAT)
