640.100 LTStGLF

CH-TI

Art. 185 StG Steuergesetz (StG)

LT

Originalquelle öffnen Gesamter Erlass (375 Artikel) Maschinenlesbares Markdown (.md)

Art. 185 StG

1 Die Verwaltungs- und Justizbehörden des Bundes, der Kantone und der Gemeinden, auch wenn sie an das Amtsgeheimnis gebunden sind, teilen den mit dem Vollzug dieses Gesetzes betrauten Behörden auf Anfrage kostenlos alle für die Anwendung dieses Gesetzes notwendigen Informationen mit. Sie melden der Steuerbehörde spontan alle Fälle, die sie in ihrer Tätigkeit feststellen und die eine Verletzung der Steuerpflichten darstellen könnten.

2 Die Organe von Körperschaften und Anstalten, soweit sie Aufgaben der öffentlichen Verwaltung wahrnehmen, sowie die subventionierten Einrichtungen unterliegen der gleichen Amtshilfepflicht. [316]

3 Von der Auskunfts- und Mitteilungspflicht ausgenommen sind die Organe der Verwaltung von öffentlich-rechtlichen Kreditinstituten, soweit es sich um Tatsachen handelt, die einem besonderen gesetzlichen Geheimnis unterliegen. [317]

4 Hat eine juristische Person ihre Jahresrechnung nicht gemäss Artikel 198 eingereicht, so teilen dies die Steuerbehörden dem kantonalen Handelsregisteramt innert drei Monaten nach Ablauf der jeweiligen Fristen mit. [318]

[316] Abs. geändert durch L 16.10.2023; in Kraft seit 1.1.2021 – AS 2023, 400; frühere Änderung: AS 2021, 15.

[317] Abs. geändert durch L 16.10.2023; in Kraft seit 1.1.2024 – AS 2023, 400; frühere Änderung: AS 2001, 8.

[318] Abs. eingeführt durch L 16.10.2023; in Kraft seit 1.1.2025 – AS 2023, 400.

← Art. 184 LT Steuergesetz (StG) Art. 185a LT →

Gerichtsentscheide zu dieser Bestimmung (330)

80.2024.86 · ti (Art. 185 LT)

Taxpayer Appeal on Undisclosed Assets and Disguised Profit Distributions

Cited in reasoning as the legal basis for the communication of information between authorities, which the appellant contested.

33.2016.4 · ti (art. 185 LT)

Repayment of Overpaid Benefits Due to Undeclared Income

Cited because the court is signaling the fiscal authority regarding undeclared income.

36.2015.21 · ti (art. 185 cpv. 1 LT)

Insurer's Failure to Rule on Urgent Claim Constitutes Denial of Justice

This provision mandates reporting to the tax administration based on the documents produced in relation to the request for legal aid.

60.2013.394 · ti (Art. 185 LT)

Tax Authority Access to Criminal Conviction Documents for Tax Assessment

Cited in the final orders, relating to the waiver of court fees and costs.

60.2013.88 · ti (Art. 185 LT)

Tax Authority Access to Sealed Criminal Files for Tax Fraud Investigation

Cited in the final ruling alongside other provisions that justified granting access based on potential utility for tax law application.

60.2011.165 · ti (Art. 185 LT)

Tax Authority Access to Criminal Investigation Files for Tax Fraud Inquiry

Cited as a basis for the legitimate legal interest of the requesting party (IS 1) in examining the files related to fiscal matters.

60.2011.154 · ti (Art. 185 LT)

Tax Authority Access to Bankruptcy Rogatory Documents Upheld

Cited in the concluding remarks as a basis for the decision, which implicitly concerns the substance of the authorization granted.

60.2010.387 · ti (Art. 185 LT)

Access to Criminal File for Tax Audit Purposes

This article is cited in the considerations leading to the decision to waive fees and costs.

60.2010.293 · ti (art. 185 LT)

Tax Authority Access to Sealed Criminal Files

Cited in conjunction with other provisions for the decision to waive the collection of judicial fees and costs.

60.2010.279 · ti (Art. 185 LT)

Federal Court Access to Sealed Criminal Investigation Files in Tax Appeal

Cited as part of the legal basis establishing the duty of cooperation between judicial authorities and tax execution authorities, supporting the decision to transmit the file.

60.2010.172 · ti (art. 185 LT)

Tax Authority Access to Criminal Files for Alimony Investigation

Cited in the reasoning leading to the decision to waive court fees and costs.

60.2010.139 · ti (Art. 185 LT)

Tax Authority Access to Criminal Records for Fiscal Investigation

Cited in the final orders as the basis for the decision regarding costs/fees.

60.2008.287 · ti (Art. 185 LT)

Tax Authority Granted Full Access to Criminal File Based on Potential Utility

This provision is cited in the preamble to the operative orders, referencing the legal basis for the initial report concerning potential tax evasion.

60.2009.437 · ti (Art. 185 LT)

Third-Party Access to Criminal Gambling Investigation Files Granted Based on Legitimate Legal Interest

This provision was cited in the grounds for dispensing with the collection of judicial fees and costs.

60.2009.400 · ti (Art. 185 LT)

Tax Authority Access to Misappropriation Investigation Files

Cited in the final pronouncement concerning the decision to waive the levying of judicial fees and costs.