Steuerausscheidung

01:19 Jul 12, 2009 

Thank you for sharing with us. Very thorough explanation.

22:55 Jul 11, 2009 

I disagree with the suggestion that 'allocation of tax' and 'tax sharing' are interchangeable in the subject context.
For a taxpayer who owns property and/or business physically located in a ‘Kanton’ other than the ‘Kanton’ where his principal residence is for tax purposes (Hauptsteuerdomizil), there are specific ALLOCATION rules to be followed in declaring income from various sources as well as values and physical locations of property owned (both movable and immovable property).

The ALLOCATION is made by the taxpayer, based on inter-cantonal ALLOCATION rules (Zuteilungsnormen) and property values established by regulation by the ‘Kanton’-of-physical location (Liegenschaftskanton), for tax purposes.

05:51 Jul 11, 2009 

the text seems to say that because the tax burden/liabilities/revenues in Zug will not change (due to the special definition of the property and assets) there will be an allocation / shift of the tax burden etc. to the canton Graubünden - a consequence of intercantonal tax allocation regulations. I assume the holiday residential property is in Graubünden.