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625.11 DBGLIFD CH-AR

Art. 3 Ordinance on the Implementation of the Federal Act on Direct Federal Taxation (DBG) - The Municipal Authorities

**I. Authorities**
Open official source Full Act (18 Articles) Machine-readable Markdown (.md)

Art. 3 Ordinance on the Execution of the Federal Act on Direct Federal Taxation (DBG) · The Municipal Authorities

1. The municipal authorities are responsible for the execution of the Federal Act on Direct Federal Tax (DBG) insofar as they are competent for matters of mutation and inventory in cases of death according to cantonal law.

← Art. 2 Ordinance on the Implementation of the Federal Act on Direct Federal Taxation (DFTA) **I. Authorities** Art. 4 Ordinance on the Implementation of the Federal Act on Direct Federal Taxation (DBG) - The Supreme Court →

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