640.100 LTStGLF

CH-TI

Art. 246 LT Steuergesetz (StG)

LT

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Art. 246 LT

1 Dem in Not geratenen Steuerpflichtigen, für den die Zahlung der Steuer, des Zinses oder der Übungsbusse eine ausserordentliche Härte bedeuten würde, können die geschuldeten Beträge ganz oder teilweise erlassen werden.

2 Das schriftlich begründete und mit den notwendigen Beweismitteln versehene Erlassgesuch ist bei der zuständigen Behörde einzureichen, welche nach Anhörung des Gemeinderates der Wohn- oder Geschäftssitzgemeinde des Steuerpflichtigen entscheidet. Die Steuerbehörde kann auf die Anhörung des Gemeinderates verzichten, wenn der Erlass ausschliesslich kantonale Steuern, Zinsen oder Bussen betrifft und bei den ordentlichen Steuern in geringfügigen Fällen.

3 Für dieselbe Steuerperiode kann nur ein Erlassgesuch eingereicht werden. Gegen den Erlassentscheid kann bei der Erlassbehörde Rekurs und gegen den Rekursentscheid bei der Steuerrekurskommission innert den in Artikel 206 und 227 genannten Fristen Beschwerde eingereicht werden. [371]

4 Das Erlassgesuch oder das Gesuch um Zahlungserleichterungen unterbricht die Zahlungspflicht nicht, es sei denn, die zuständige Behörde entscheide anders.

[371] Abs. geändert durch G 2.12.2008; in Kraft seit 27.1.2009 - AS 2009, 41.

← Art. 245 LT Steuergesetz (StG) Art. 247 LT →

Gerichtsentscheide zu dieser Bestimmung (54)

80.2025.97 · ti (Art. 246 LT)

Taxpayer Denied Inheritance Tax Remission After Enforcement Notice

Cited as one of the cumulative requirements (situation of need) for tax remission, although the appeal was rejected on procedural grounds and lack of proof.

80.2021.243 · ti (Art. 246 LT)

Tax Amnesty Denial Upheld Despite Hardship Due to Lack of Prior Reserves

Cited as the general basis for granting tax amnesty when payment would be excessively burdensome, although ultimately denied under Art. 167a LIFD.

80.2022.68 · ti (art. 246 LT)

Tax Amnesty Denial Due to Prioritization of Private Debt over Tax Arrears

Cited as the general legal basis for granting tax remission based on need, which frames the entire decision on the merits (Items 2.1 and 3.1.1).

80.2021.1 · ti (Art. 246 LT)

Tax Amnesty Denial Upheld Due to Sufficient Means

This provision governs the substantive grounds for tax remission, which the court applied when ultimately dismissing the appeal against the refusal of remission.

80.2021.64 · ti (art. 246 cpv. 1 LT)

Taxpayer Appeal of Ex Officio Assessment Based on Joint Taxation Domicile and Procedural Flaws

Cited in the reasoning to inform the appellant about the possibility of applying for tax forgiveness (though not explicitly used in the operative part, the instruction is to check the dispositive, and it's cited alongside LIFD in the preamble to the operative part concerning costs).

80.2020.28 · ti (art. 246 LT)

Taxpayer Granted Full Tax Relief Due to Excessive Financial Burden from Disability Expenses

Cited in the reasoning as the basis for the power to grant tax remission to a taxpayer in need.

14.2020.28 · ti (art. 246 cpv. 4 LT)

Municipality v. Debtor: Late Appeal Regarding Unpaid Municipal Taxes

Cited in the reasoning but not explicitly in the dispositive.

80.2019.403 · ti (Art. 246 LT)

Tax Forgiveness Appeal Denied Due to Prior Income Sufficiency

This provision governs the substantive grounds for granting tax remission, which was the subject of the appeal that was ultimately dismissed.

14.2018.189 · ti (art. 246 cpv. 4 LT)

Canton Tax Arrears Enforcement Appeal: Late Installment Request and Competence to Grant Deferral

Cited in the reasoning stating that a request for payment facilitation does not automatically suspend the enforceability of tax decisions.

80.2018.217 · ti (art. 246 cpv. 1 LT)

Taxpayers Appeal Denied for Untimely Filing Despite Foreign Travel

Cited to inform the parties about the correct procedure (remission application) for economic hardship, although not applied to the merits of the appeal.

80.2016.82 · ti (art. 246 LT)

Taxpayer Appeal Against Denial of Tax Amnesty for Cantonal and Communal Taxes

This provision defines the substantive ground for granting tax remission (condono) based on need and undue hardship, which underpins the rejection of the appeal.

80.2016.3 · ti (art. 246 cpv. 3 LT)

Tax Amnesty Appeal Dismissed for Untimely Filing and Ineligibility Due to Pre-existing Debt

Cited in the reasoning to establish the jurisdiction of the Chamber based on the possibility to appeal decisions from the tax collection office.

80.2016.255 · ti (Art. 246 LT)

Tax Forgiveness Denial Upheld Due to Imprudent Financial Decisions

This article, alongside Art. 167 LIFD, establishes the substantive requirements (need and excessive burden) for tax remission, which the court ultimately found not met.

80.2015.148 · ti (art. 246 LT)

Taxpayer Denied Tax Amnesty Despite Financial Distress Due to Mismanagement of Retroactive Payments

The appeal was rejected based on the failure to meet the conditions for tax remission outlined in this article (and Art. 167 LIFD).

80.2013.195 · ti (Art. 246 LT)

Taxpayer Appeal of Abatement Denial Based on Self-Inflicted Hardship

The appeal was dismissed as the court upheld the decision rejecting the tax amnesty request based on the relevant statute.