Assets
0834-en RE620 Administrative Law As of 11.07.2026
Property is defined as physical objects and rights of monetary value which belong to the tax debtor as owner or to which he is entitled as rightful claimant.
Deutsch
Vermögen 0834-de
Als Vermögen gelten körperliche Sachen und Rechte von Geldwert, die dem Steuerschuldner als Eigentümer gehören oder als Anspruchsberechtigtem zustehen.
Suggested citation
Assets (0834-en), in: LAWPEDIA®-Glossar, provided by LAWCONSULT AG, www.lawconsult.ch/lawpedia/en/assets, as of: 11.07.2026 [accessed on …].
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