Wealth manager liable for tourism promotion taxKI-generiert

LTour. 17 al. 2; tourism promotion tax liable where the taxpayer belongs to the circle of beneficiaries of tourism and related publicity measures. Wealth managers may be treated like banks when they benefit directly from business tourism, from the international financial reputation of Geneva, and from promotional campaigns enhancing that image. The decisive criterion is not the individual use of tourist infrastructure, but the objective economic advantage derived from the touristic and financial attractiveness of the place (consid. not specified).