Ordinance on the Tax Act (StGV) - Separate Residence of Spouses (§ 21 para. 1 StG) (StGV)

1. In cases of separate residences but joint financial resources, spouses are generally taxed jointly at the combined rate (married couple's rate) on each half of their family income and assets.

2. The assessment is conducted by the tax commission at the residence of the spouse domiciled in the canton. If both spouses reside in the canton, the tax commission at the husband's residence is responsible. For registered partners, the jurisdiction is determined based on the alphabetical order of their names.

1. Legal separation of marriage occurs when the marriage is legally separated or divorced by a court.

2. Actual separation of marriage exists when the joint household is dissolved and there is no longer any sharing of resources for housing or maintenance between the spouses.

1. In cases of joint parental custody but separate tax obligations of the parents, with the exception of earned income and real estate gains, the income and assets of the children are attributed to the parent who is entitled to the child deduction according to § 42 paragraph 1 letter a of the law.

1. If the decedent has been granted a tax deferral, it shall be tacitly extended in accordance with Section 23, Paragraph 2 of the Act unless there is an explicit contrary decision by the heirs.

2. Upon the expiration of a tax deferral pursuant to Section 23 of the Act, there is no entitlement to taxation according to Section 45, Paragraph 1, Letter f of the Act. Exceptions are made for tax deferrals granted based on Section 23 of the Act before January 1, 2011. In such cases, taxation shall be determined according to Section 45, Paragraph 1, Letter f of the Act, if at the time the tax deferral was granted, these conditions were met.

1. In determining the income corresponding to the expenditure, the Ordinance on Taxation Based on Expenditure for Direct Federal Tax of February 20, 2013, shall apply mutatis mutandis.

1. The benefits in kind for dependent employees as well as the withdrawals of goods and services from one's own business by the owner of the business shall be valued at market value.

1. For the allocation of assets that serve both private and business purposes, the income or usage conditions are generally decisive.

2. The taxpayer is obliged to notify the tax authority of any permanent change in use.

3. The income tax values (investment costs minus depreciation) of business assets are to be reported in the balance sheet or in the statements of assets and liabilities.

4. Transfers from business assets to private assets must be accounted for at market value.

1. A capital insurance with a single premium serves as a provision if the conditions according to § 29 para. 1 lit. a no. 2 of the law are fulfilled and the policyholder is also the insured person. Jointly taxed spouses can conclude insurance on two lives, whereby only one spouse must be the policyholder. At the time of payout, both spouses must have reached the age of 60.

2. Capital income such as interest, dividends, etc., is taxed at the time of maturity, even if the taxable person has paid accrued interest or similar compensations at the acquisition of the claim or security. The decisive maturity date for income from capital gains investment funds is the date of the fund's account settlement.

1. The right of habitation falls under usufruct and is, therefore, fully subject to income tax for the entitled person.

1. Only periodic payments in the form of annuities are considered tax-deductible maintenance contributions. Lump-sum settlements paid at once or in installments, as well as matrimonial property settlements, are not tax-effective.

1. In relation to § 45, paragraph 1, letter f of the Act, the Federal Council Ordinance on the Taxation of Liquidation Gains upon the Definitive Cessation of Self-Employment (LGBV) of February 17, 2010, is applicable mutatis mutandis.

1. Insofar as this regulation does not contain any differing provisions, the same flat-rate deductions apply to cantonal and municipal taxes for dependent employees as for the direct federal tax.

1. For the first 15,000 kilometers, a standard deduction for necessary travel expenses between home and workplace is granted for the use of a private car under the direct federal tax. For each additional kilometer, a standard deduction that is 20 cents lower is granted.

2. For round trips during lunch, taxpayers can only deduct the additional costs for meals away from home.

1. Taxpayers who necessarily reside at their place of work during the week, but regularly return home on their days off and therefore remain taxable there (weekly commuters), can deduct the costs of a room as professional expenses for the additional accommodation costs.

1. For the remuneration of members of the Grand Council and part-time members of cantonal, district, or municipal authorities and commissions, where the basis is not in gainful employment pursued as a main or secondary occupation, the following flat-rate deduction for acquisition costs is granted: 20% on the total of all income (excluding expenses) and aggregated for all mandates, with a minimum of CHF 2,400 and a maximum of CHF 3,600. Higher acquisition costs cannot be deducted than the income generated.

1. The paid membership fees are allowed as a deduction up to a maximum of CHF 300.-, even in the case of membership in multiple organizations.

1. Wages for minor children working in the parental business or trade may be deducted as professionally justified expenses,

a) if the children have completed compulsory schooling and

b) * if the labor of a minor child is necessary due to the degree of the business owner's ability to work or the nature and size of the business, and thereby wages for external employees can be saved.

1. The amount of depreciation is determined by the asset value (acquisition and production costs) and the anticipated useful life of the item to be depreciated.

2. Unless specific circumstances are proven, the guidelines of the Federal Tax Administration apply to the depreciation of fixed assets of commercial enterprises.

3. Taxpayers who were unable to make the permissible depreciations in previous years due to business losses are allowed to make up for these depreciations within the period during which the offsetting of losses is possible.

4. Depreciations are only permissible insofar as they are recorded in the accounts or, in the absence of bookkeeping conducted in a commercial manner, indicated in special depreciation tables.

1. Movable Assets of Fixed Assets

The difference between the acquisition value and the residual value of movable items within the fixed assets may be depreciated immediately. The residual value is the value that the asset will have at the time it is retired from business operations; typically, it amounts to 20% of the acquisition value.

2. Items for which immediate depreciation is claimed must be recorded in a separate account that details the acquisition value and residual value of each individual item. A depreciation table must be provided to the tax authorities alongside the balance sheet. Taxpayers who do not meet these accounting requirements cannot claim immediate depreciation.

3. Immediate depreciation cannot be claimed if the items in question have already been depreciated according to the standard rates.

1. Provisions are considered as commercially justified, in particular, to the extent they are made for

a) obligations established during the relevant financial year, the amount of which is still undetermined;

b) risks of loss associated with current assets, in particular goods and accounts receivable, as of the relevant balance sheet date;

c) other imminent loss risks;

d) replacement acquisitions. In the absence of accounting conducted in the manner of commercial practice, the provision must be asserted in a separate schedule as an attachment to the tax return.

2. Previous provisions that are no longer justified or not justified to the previous extent are added back to the taxable income.

1. As a minimum requirement for the verification of independent research and development projects, a written research or development plan including a project description, timeline, and budget framework must be submitted to the tax authorities.

2. Liquid current assets are considered to be the difference between total current assets, including accounts receivable and inventory, and short-term liabilities.

1. The contribution reserves must not exceed five times the annual contributions to be made by the employer, as stipulated by the regulations of the pension fund.

1. Only expenses that maintain the value are considered as costs for the maintenance of properties.

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4. The Federal Council's Ordinance on the Deduction of Costs of Private Property for Direct Federal Tax (Property Costs Ordinance) dated March 9, 2018, is applicable mutatis mutandis, with the exception of its Art. 5 para. 3.

1. In the case of endowment, the endowing person can deduct their contributions to the extent of the substantiated external costs.

1. If apprentices or trainees in federally recognized professions are trained in private households, half of the actual wage and ancillary wage costs are deductible. The same deduction is also granted for the basic training of a household employee.

2. Childcare costs are only deductible in the case of an actual inability to care for the children personally. For married couples, such a situation exists when both parents are simultaneously engaged in gainful employment, undergoing education, or are unable to work. This applies correspondingly to unmarried individuals living in the same household with children (cohabitation).

3. The caregiver must have completed their 16th year of age.

4. Furthermore, the implementing provisions for direct federal tax apply.

1. A taxpayer is primarily responsible for a child if they provide more than half of the child's maintenance.

1. Rates considered customary in the locality within the meaning of § 42 Paragraph 1 lit. d of the Act refer to the rates of external hospital health and nursing care (Spitex) for housekeeping and care.

1. For income tax purposes, the amounts of the basic cantonal tax shall be rounded down to the nearest franc.

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1. Insofar as the tax law and this regulation contain no deviating provisions, the LGBV applies in the same manner as for direct federal taxes.

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2. If multiple taxable services within the meaning of Section 45 of the Act have accrued partly before and partly after the death of a spouse, two separate annual taxes must be assessed.

1. For securities with regular stock market quotations or upon proof of regular sales, the current market value is decisive. For other securities, the guidelines for the valuation of securities without market value for wealth tax purposes are generally applied.

1. A secondary residence is defined as a dwelling that the taxable person maintains outside of their primary residence, provided it is not permanently rented out.

2. In the valuation of an out-of-canton property used as a secondary residence, the distribution value determines the market value.

1. Motor vehicles and collections of all kinds are not considered part of the household items exempt from wealth tax.

1. The reduction takes place after the assessment has become legally binding.

1. The result of the fiscal year concluded within the tax period is decisive for determining income from self-employment even if a fiscal year covering more or less than 12 months results due to the commencement or cessation of self-employment or a change in the date of the fiscal year-end. The result is used in its actual scope for the assessment of income relevant for the tax period.

2. In cases of mid-year tax liability and mid-year fiscal year, regularly incurred income is adjusted to 12 months for rate determination; this adjustment is based on the duration of the tax liability. However, if the duration of the mid-year fiscal year exceeds that of the mid-year tax liability, the regularly incurred income is adjusted to 12 months for rate determination based on the duration of the fiscal year.

3. Regularly incurred income of a fiscal year that covers 12 or more months is not adjusted for rate determination even in cases of mid-year tax liability.

1. If a self-employed activity is commenced in the last quarter of a calendar year, the first financial statement may be prepared in the following tax period.

1. The provisions of the first part of this regulation shall apply mutatis mutandis to legal entities, insofar as no differing provisions are listed below.

1. Considered as open or hidden profit distributions or commercially unjustified benefits to third parties are all monetary benefits and advantages granted to shareholders, cooperative members, or third parties closely related to them through payment, transfer, credit note, offsetting, or in other ways, which do not constitute commercially justified services nor repayments of capital shares. In particular, this includes

a) Dividends and interest on the capital of the company or cooperative, distributions on participation certificates, bonuses, issuance of free shares and gratuitous unlockings, nominal value increments from restructurings;

b) Salaries, rents, commissions, commissions, license fees, expense reimbursements, and pensions that are not commercially justified;

c) Purchase prices and similar compensations insofar as they exceed what would have had to be paid to an unrelated third party;

d) Payments for private expenses of the shareholders or cooperative members, such as private car and property costs, apartment rent, insurance, etc.;

e) Benefits granted free of charge or for little consideration that would not have been granted to unrelated third parties under the same conditions;

f) Withholding taxes borne by the company or cooperative on profit distributions and equivalent benefits of the company or cooperative, provided they were charged to the profit and loss account;

g) Financing of occupational pension schemes not granted to the other employees.

1. In the case of co-ownership, the replacement acquisition is granted on the share of the proceeds corresponding to the co-ownership share registered in the land register; in the case of collective ownership, on the share of the proceeds corresponding to the proportion of the internal relationship.

2. If the sale of the residential property is conducted by one spouse and the acquisition of the replacement property is conducted by the other, the selling and purchasing persons are considered identical, and, provided the other conditions are met, the replacement acquisition can be claimed.

1. Only the costs directly related to the acquisition and sale of the property, such as expenses for notarization and land registry entry, as well as the usual broker commissions and advertisements, are considered deductible expenses. Efforts made by the taxpayer to buy or sell the property themselves and any associated costs are not deductible.

1. Considered as built-upon are properties on which, at the time of sale, permanent buildings connected to the ground are situated. Properties with unusable demolition objects, moveable structures, sheds, etc., whose value is of minor importance for the purchase price, are not considered as built-upon.

2. Also considered as built-upon is the surrounding land customary for a building in the locality or neighborhood.

3. Not considered as built-upon is the excessive surrounding land of a building, provided it could be used for construction or consolidation and provided this additional use would be possible without significantly affecting the built-upon part.

1. In the event of the sale of agricultural business assets with properties located in different municipalities, the municipality of residence of the taxable person determines the gain subject to income tax and the gain subject to real estate capital gains tax. The municipality of residence informs the other municipalities of the result, so that each municipality can assess the real estate capital gains tax for the properties located within its territory.

2. For communities of heirs, the last municipality of residence of the deceased is responsible. If the deceased had an out-of-canton residence, the municipality where the majority of the assets are located is responsible.

1. The transfer of business assets to personal assets does not interrupt the duration of possession.

1. The assets granted to a taxable person as an advance on their future inheritance are subject to taxation at the time of the advance distribution.

1. In a contract of endowment, a taxable acquisition of assets is deemed to occur to the extent that the assets allocated to the endowing person exceed the amount with which the performance by the endowing person could be acquired in the form of an annuity for the endowing person at a sound pension institution.

2. An "other benefit" also includes a capital payment by virtue of contractual insurance benefits, insofar as it is not subject to income tax, as well as the gratuitous removal of a usufruct or a right of residence due to premature termination.

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1. Exempt from tax are also property transfers to the spouse of descendants, stepchildren, and foster children (provided the foster relationship has existed for at least 2 years) or transfers from the spouse of a parent to descendants, stepchildren, and foster children (provided the foster relationship has existed for at least 2 years). The same applies to property transfers to the spouses of stepparents and foster parents as well as to property transfers to the parents of the spouse. This provision applies mutatis mutandis to registered partnerships.

1. Minor occasional gifts are considered to be customary gifts for special occasions and events (baptism, marriage, birthday, etc.), provided they do not exceed the value of CHF 5,000.

1. If assets, for which a tax estimation is the basis, are transferred without consideration, then subject to § 145 para. 2 of the Act, the estimation on the last asset reporting date before the accrual of the asset is decisive.

1. Taxes owed by the deceased person can be deducted as debts from the estate.

2. Partition costs are deductible in their actual amount. The costs of inheritance proceedings constitute costs of estate settlement. If costs are not yet known at the time of assessment, they must be estimated.

1. Until the time of the accrual of assets, the communal living arrangement must have continued uninterrupted.

2. A shared residence, as defined in § 147 paragraph 2 of the law, is considered to be the common household at the same address at the same taxable residence.

1. Jurisdiction over the handling of cases related to inheritance and gift taxes initially lies with the municipal council at the domicile of the person from whom a transfer falling under the law originates.

2. The municipal councils of other municipalities, especially at the domicile or residence of the person receiving the transfer, or at the residence of the person transferring assets, as well as all tax authorities and courts, are obligated to promptly inform the competent municipal council about the asset acquisitions of which they have become aware.

1. The Municipal Council has the following duties

a) It must verify the value of the estate and its attribution to the taxable heirs, legatees, or recipients of gifts using relevant documents procured at the expense of the taxpayers (such as inventory, division agreement, liquidation statement, testamentary disposition, inheritance, donation, purchase, or annuity contract, etc.); in the case of inheritance, the completeness of the property inventory must be certified by the entitled heirs or their representatives.

b) It must establish the kinship relationships, insofar as they are significant for the calculation of the tax.

c) It must ascertain whether there have been multiple transfers between the donor and the recipient in the past 5 years (Section 149, Paragraph 2 of the Act).

1. Tax cases that involve particular difficulties and require measures that do not fall within the jurisdiction of the municipal council must immediately be submitted to the Cantonal Tax Office, along with the relevant documents.

1. The Municipal Council must record all deaths in the municipality as well as all tax cases brought to its attention in a register.

2. The Cantonal Tax Office prescribes the forms to be used and issues the assessment and objection decisions.

1. For natural persons with a residence or registered office outside the canton, who are subject to taxation in multiple municipalities within Aargau due to economic affiliation, a tax allocation is conducted. The tax allocation is based accordingly on the principles of inter-cantonal double taxation law.

2. The main assessment takes place in the municipality where the principal parts of the taxable values are located at the end of the tax period or the tax obligation. In case of doubt, the Cantonal Tax Office designates the municipality of the main assessment conclusively.

3. A tax obligation due to economic affiliation exists for the entire tax period if a person moves to another canton during the year and is fully liable to tax there at the end of the tax period. If a person with limited tax liability in the canton of Aargau moves to another Aargau municipality during the year and is fully tax liable there at the end of the tax period, § 157 paragraph 1 of the law applies.

1. The Cantonal Tax Office oversees the collection of taxes by the municipalities. It may conduct audits and arrange for the correction of accounting errors and typographical errors in accordance with § 205 of the law.

2. The municipalities may be charged with the costs for extraordinary audit expenses.

**1. The first meeting of the entire tax commission in a new term of office is convened by the head of the municipal tax office. The tax commission constitutes itself.**

**2. The entire tax commission has a quorum when at least 3 members (2 elected by the municipality and the cantonal tax commissioner) participate in the meeting. In the event of a tie, the president has the casting vote.**

**3. The entire tax commission assesses the objections. Additionally, it conducts the assessment if a taxable person expressly requests a summons before the entire tax commission.**

**4. Paragraphs 1, 2, and 3 are applicable mutatis mutandis to the joint tax commission pursuant to § 164 paragraph 2bis of the Act.**

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2. The cantonal authority responsible for the allocation of funding contributions for the energy modernization of buildings shall report, upon request, to the Cantonal Tax Office the recipients, the amounts, and the dates of payment of the disbursed benefits.

3. The Aargau Building Insurance (AGV) shall report to the Cantonal Tax Office the recipients, the amounts, and the dates of payment of the disbursed insurance benefits of the mandatory building insurance.

4. The courts of the canton shall report to the Cantonal Tax Office any facts that may indicate the likelihood of incomplete taxation, based on observations made in the course of their official duties.

5. Purchasers of solar power shall issue to the recipients of solar power revenues an annual certificate of the total credited amount from the previous year, unsolicited and free of charge.

1. The municipal council provides the tax commission with the public registers and controls necessary for tax assessment and ensures that they are continuously updated.

2. The further obligation of the municipal council and the administrative authorities of the municipality to provide information pursuant to § 171 paragraphs 3 and 4 of the law remains reserved.

1. The Cantonal Tax Office publicly announces the requirement to submit tax returns. The municipal tax offices must deliver the tax return forms to the taxpayers according to the instructions of the Cantonal Tax Office.

2. The Cantonal Tax Office and the municipal tax offices oversee the distribution of tax return forms and the receipt of tax returns, verify the formal completeness and accuracy of the tax returns, return inadequately completed tax returns to the taxpayer for completion, and request any missing documentation.

3. Requests for extensions of the deadline for submitting the tax return or for missing annexes must be submitted in writing to the Cantonal Tax Office or the municipal tax office before the deadline expires, and they will decide on the matter.

4. Taxpayers who have not submitted the tax return on time or have not complied with the deadline set for rectifying formal deficiencies are to be reminded, with reference to the consequences of failure, to fully and correctly fulfill the procedural obligations within a final deadline of at least 20 days.

1. Fees are charged for reminders regarding tax returns that are not submitted on time. The fee for the first reminder is CHF 35, and for the second, CHF 50.

2. The contestation of decisions regarding reminder fees according to paragraph 1 is governed by the legal protection for fee decisions in the collection procedure (§ 227 para. 2 StG).

1. For a tax audit prompted by culpable conduct, conducted by the Cantonal Tax Office, a fee between CHF 200 and CHF 2,000 is charged. Within this range, the fee is determined based on the time expenditure and the significance of the matter.

1. The provisions of the law regarding the commencement and conclusion of time periods shall apply mutatis mutandis to the deadlines set by a tax authority.

1. The certification obligation of employers is governed by the Federal Council Ordinance on Certification Obligations in Employee Participation (Employee Participation Ordinance, EPO) of June 27, 2012, concerning direct federal tax.

1. If the objection is submitted by a representative, a power of attorney must be provided. If it is not submitted, a deadline must be set for the representative to provide it, with simultaneous notification to the taxpayer.

2. This provision also applies to the appeal and complaint procedures.

1. The Municipal Tax Office orders the investigations, summons, and file supplements necessary for the proper handling of objections and ensures the expedited processing of objections. The Cantonal Tax Office conducts the objection procedure in the areas assigned to it according to the same principles.

2. The President is responsible for drafting the objection decisions made by the Tax Commission and signs the objection decisions together with the person responsible for keeping the minutes.

1. Errors in accounting or clerical mistakes within the meaning of § 205 of the law also include issuance errors.

2. Errors and mistakes within the meaning of paragraph 1 are particularly understood to mean

a) the incorrect calculation or the confusion of taxable income and assets or profits and capital,

b) the incorrect reading of the tariff,

c) the arithmetic mistake in the computation of the tax amount,

d) the incorrect transfer of an accurate party designation from the minutes of the tax commission and from the tax return into the assessment initiation or the objection decision,

e) setting incorrect codes (e.g. definitive instead of provisional),

f) the erroneous transfer of decisions of the tax commission into the corresponding assessment notices and objection decisions.

3. The procedure is governed accordingly by §§ 203 and 204 of the law.

1. For the execution of minor supplementary tax proceedings against natural persons, the assessment authorities of the municipalities are responsible if the simple cantonal tax owed as supplementary tax amounts to less than CHF 2,000.

2. With the consent of the Cantonal Tax Office, the assessment authorities of the municipalities may delegate the execution of minor supplementary tax proceedings according to paragraph 1 to the Cantonal Tax Office.

3. If, in a supplementary tax proceeding initiated by the Cantonal Tax Office, it is subsequently determined that the simple cantonal tax owed as supplementary tax amounts to less than CHF 2,000, the responsibility for executing the supplementary tax proceeding remains with the Cantonal Tax Office.

4. An initiation by the municipal assessment authority remains valid even in the case of the transfer of the supplementary tax proceeding to the Cantonal Tax Office.

1. The municipal council or the designated office by it, and the Cantonal Tax Office are authorized to take all necessary legal measures for the collection and security of tax claims. For this purpose, they represent the canton, the municipalities, and where applicable, the church parishes in enforcement and bankruptcy proceedings, as well as before the court.

2. With the consent of the municipal council, the Cantonal Tax Office may represent the municipality.

3. To secure endangered tax claims, the Cantonal Tax Office may assign the collection assigned to it by law to the municipalities.

1. Municipalities may utilize the technical and organizational services of the canton at cost-covering prices.

2. Even when such services are utilized, the responsibility for assessment and collection remains with the municipality, insofar as it is competent in that regard.

1. By agreement between the parish and the municipal council, the collection of church taxes may be delegated to the municipal council.

2. If the collection is not carried out by the municipal council, the parish must be informed of the amount corresponding to 100% of the cantonal tax. For families, the number of family and church members must be included.

3. Persons authorized by the parishes may inspect the register of taxpayers.

**1. The municipalities shall prepare by January 31 the statements for the regular cantonal taxes, the property capital gains taxes, the inheritance and gift taxes, as well as the supplementary taxes and penalties. The Cantonal Tax Office may charge municipalities that do not fulfill their obligations for its participation in preparing the statements.**

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**3. The municipal accounting shall be maintained in such a manner that at any time the share of cantonal taxes on the received tax amounts can be determined, and at the end of the year, the tax assessment can be reviewed and verified.**

1. The Cantonal Tax Office provides the municipalities with a monthly statement of account regarding the taxes on legal entities that concern them. The positive balances are credited to the municipalities, and the negative balances are charged.

2. As of December 31 of each tax year, the municipalities receive a final statement regarding the collection of the taxes on legal entities that concern them.

1. The payment deadline according to § 223 para. 1 of the act applies to taxes that were billed 2 months before the due date; in other cases, the payment deadline according to § 223 para. 2 of the act applies.

2. In September of the tax year, the tax collection office must notify those taxpayers who have not paid the periodically owed income and wealth taxes about the due date and the consequences of late payment.

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1. If the taxes are not paid by the due date, the delinquent taxpayers are to be reminded. The reminder fee amounts to CHF 35.–.

2. If the reminder remains unsuccessful, enforcement for taxes that are definitively assessed is to be initiated immediately. For unsuccessfully reminded provisional taxes, enforcement may occur, with the Cantonal Tax Office setting the principles. The fee for the administrative expenses in the enforcement of taxes, fees, and/or default interest amounts to CHF 100.–.

3. The assessment authority may, within the framework of Article 79, Paragraph 1 of the Federal Act on Debt Collection and Bankruptcy (DCBA) of April 11, 1889, eliminate the objection for provisional taxes. Similarly, the collection agencies can eliminate the objection for fees.

1. Advance payments are payments made prior to the due date and do not exceed the amount of the final invoice.

2. Overpaid taxes are payments insofar as they exceed the amount of the final invoice.

3. The payment date is considered to be the date the taxes are received.

1. For periodically owed income and wealth taxes, interest on compensation is credited to the tax account as of October 31 of the tax year. Interest on compensation accruing later will be credited with the final invoice.

2. For all other taxes according to § 78 paragraph 5, interest on compensation will be credited with the final invoice.

3. Interest on compensation for advance payments remains tax-free.

1. Compensatory interest in favor of the taxable person is credited on the general due date. Compensatory interest that accrues later is credited or debited with the final invoice.

2. Compensatory interest is calculated independently of the amount of the provisional invoice.

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2. A provisional tax assessment may be modified if it is anticipated that it will significantly differ from the final tax amount.

3. Upon entering tax liability, a provisional tax assessment shall be prepared as quickly as possible.

4. In the event of a change of residence within the canton, overpaid taxes shall be refunded or forwarded to the new municipality of residence, provided that all tax liabilities have been settled in the municipality of departure and registration at the new residence has occurred.

5. As other taxes within the meaning of § 223b para. 1 of the Act are considered the taxes on capital gains from property, the inheritance and gift taxes, and the annual taxes pursuant to § 45 of the Act.

1. In determining the amount of the provisional assessment, the tax authority is not bound by any previous provisional assessments.

2. The competent authorities for handling objections against decisions on provisional assessments are the municipal assessment authority for periodically due income and wealth taxes, and the Cantonal Tax Office for periodically due profit and capital taxes.

1. Subject of Attribution: The subject of attribution is the taxes overpaid by the spouses after offsetting any outstanding tax liabilities from their joint tax obligation.

1. In the event of a threat to tax claims, the Municipal Council and the Cantonal Tax Office shall inform each other, if possible, before the issuance of the security order.

1. A deferral may be granted, in particular, if the taxpayer has encountered temporary payment difficulties.

2. A deferral should generally not be granted for longer than one year.

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1. The municipal council and the cantonal tax office may administratively write off tax claims if it is demonstrated that they can no longer be collected. The proof of uncollectibility is usually provided by the unsuccessful outcome of the enforcement proceedings.

2. The administrative write-off has no effect on the taxpayer. It can be reversed at any time.

3. The cantonal tax office may revoke administrative write-offs by the municipality.

1. The municipal tax office must report taxpayers who, after a dunning procedure has been conducted (Section 65 of this regulation), have not fulfilled their procedural obligations, to the cantonal tax office as quickly as possible.

1. The procedural costs for the issuance of a penal order are governed by § 21 para. 4 of the Fees Decree (GebührD) of September 19, 2023.

1. If, based on the findings of a tax authority, there is a reasonable suspicion that tax fraud has been committed, the files along with a report must be forwarded to the Cantonal Tax Office.

2. The Cantonal Tax Office, after reviewing the records, files a criminal complaint and represents the injured public entities in the criminal proceedings.

1. Under the old law, reversals regarding the retention of business assets remain in effect, provided they do not primarily concern privately used properties. For properties that are primarily privately used, an accounting for the reinstated depreciation as per § 266 paragraph 1 letter b of the Act as of January 1, 2001, must be made.

1. Tax exemptions, explicitly or tacitly granted under the previous law, shall continue to apply after the new law comes into effect, as long as no revocation occurs.

1. Sections 263 Paragraphs 2-5 of the law are applicable only to extraordinary factors that fall exclusively into the calculation gap due to the system change. Additionally, tax liability must exist in the canton as of January 1, 2001.

2. Extraordinary income is subject to a special annual tax, provided that in the years 1999 and 2000 no annual tax according to Section 34 of the Tax Act (Law on Taxes on Income, Wealth, Capital Gains, Inheritances, and Gifts) dated December 13, 1983, was levied.

3. In the context of extraordinary business income, in addition to the expenses directly related to the generation of this income, business expenses of the same fiscal year that are exceptional by their nature can also be deducted.

4. In inter-cantonal relations, extraordinary maintenance costs for private properties are deductible, insofar as they are not allocable in other cantons.

1. Business losses from a fiscal year ending in 1999 or 2000 shall be offset against business profits or other income of the same tax period.

2. Remaining losses shall be offset against extraordinary income earned in the same tax period.

3. Deductible business losses incurred before 1999 shall be offset in the same manner.

1. Associations and Foundations are taxed for the 2001 tax period according to the transitional law for legal entities.

1. If the tax liability begins in the year 1999 and there is a representative fiscal year completed within the calendar year 1999 that covers at least 6 months, this result, converted to a calendar year basis, shall serve as the basis for the assessment for the tax years 1999 and 2000. Extraordinary expenses and income are to be considered in the tax year 2000. The assessment for the fiscal year 2001 shall be based on the average of the fiscal years 1999 to 2001.

2. If the tax liability begins in the year 1999 and there is no representative fiscal year for 1999, the current assessment for the tax years 1999 and 2000 shall be conducted on the basis of the results for the years 1999 and 2000, converted to a calendar year basis. Extraordinary expenses and income shall not be converted. In the subsequent fiscal year 2001, the current assessment shall be conducted.

3. If the tax liability begins in the year 2000 and there is a fiscal year completed within the calendar year 2000, this result, converted to a calendar year basis, shall serve as the basis for the assessment for the tax year 2000. Extraordinary expenses and income shall not be converted. In the subsequent fiscal year 2001, the current assessment shall be conducted.

1. Extraordinary income generally includes the release of hidden reserves that were present at the beginning of the transition period and are dissolved for the benefit of the income statement during the transition period.

2. Extraordinary expenses generally include expenses recorded in the income statement during the transition period that do not pertain to the period, as well as expenses causally related to extraordinary income. Adjustments to inventory reserves and allowances for bad debts within the framework of previous quotas form part of the ordinary result.

1. This regulation is to be published in the official law collection. It enters into force on January 1, 2001.

2. Upon the entry into force of this regulation, the following are repealed

a) the Ordinance to the Tax Law (StGV) of July 13, 1984[11];

b) the Ordinance on the Tax Treatment of Contributions to Occupational Pensions (VBVSt) of September 10, 1984[12];

c) the Ordinance on the Lump Sum Deduction of Professional Costs for Dependent Employment of August 17, 1994[13];

d) the Ordinance to the Share Tax Law (VAStG) of March 27, 1972[14].