Ordinance on the Direct Taxes Act (Steuerverordnung, StV) (StV)

1. Persons who maintain their residence in another canton or abroad and are staying in the canton solely for the purpose of attending an educational institution or for care in a medical facility do not establish a tax residence or domicile.

2. Persons under guardianship have their tax residence at the seat of the competent Child and Adult Protection Authority (KESB).

1. A permanent establishment is defined as a fixed place of business through which the business activities of an enterprise or a liberal profession are wholly or partly carried out.

2. Permanent establishments particularly include branch offices, manufacturing facilities, workshops, business offices, sales outlets, mines, and other sites for the exploitation of natural resources, as well as construction or installation sites lasting at least 12 months.

3. A permanent establishment also includes a permanent representative in the canton through a person, with or without a fixed place of business, acting for a company domiciled abroad, who has the authority to conclude contracts in its name, who habitually exercises this authority in Switzerland, and whose activity is not limited to the purchase of goods and merchandise for the represented company.

4. Provisions and principles of federal law aimed at avoiding inter-cantonal and international double taxation remain reserved.

1. A marriage is considered legally separated if it is judicially separated or divorced.

2. A marriage is considered actually separated if the shared household is dissolved, there is no mutual provision of accommodation and support between the spouses, any potential support of one spouse by the other is provided only in specific or determinable amounts, and the spouses no longer adhere to the marital union.

3. These and all further provisions of this regulation regarding spouses apply mutatis mutandis to registered partners.

1. If spouses live in a legally and factually undivided marriage, but only one spouse has their tax domicile in the canton, while the other spouse resides in another canton, the tax liability of the spouse residing in the canton is determined according to the Federal Supreme Court case law to avoid inter-cantonal double taxation.

2. If spouses live in a legally and factually undivided marriage, but only one spouse has their tax domicile in the canton, while the other spouse resides abroad, the spouse residing in the canton is liable for tax on their entire income and wealth; this is subject to the limitations of § 6 para. 1 of the Tax Act (StG) or of a double taxation agreement.

3. For the tax rate, the entire marital income and wealth are decisive, under application of the rates and deductions for married persons.

**1. Spouses who are living in a legally and factually undivided marriage are proportionally liable for the total tax of the marital community according to the ratio of their own income and assets to the total income and assets of the community.**

**2. A proportional division of the total tax (tax division) is carried out upon application or in the event of insolvency of one spouse by means of a ruling. The division only takes place after the assessment establishing the total tax has become legally binding. It is permissible only for tax claims that are not paid or not fully paid.**

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1. The classification as business or private assets is determined by the entirety of the actual circumstances.

2. Business assets include all assets that are used entirely or predominantly for self-employed professional activities. There is no apportionment of the value of mixed-use goods into business and private assets.

3. If the purpose of an asset changes, it must be transferred from one category to the other, provided the change in utilization is deemed permanent. Changes in the manner of utilization lasting more than five years are generally considered permanent.

4. In cases of tax succession due to inheritance, the allocation of assets at the time of the inheritance also applies to the heirs. If there is a change in asset utilization by the heirs after the inheritance, the inherited assets must be transferred to the other asset category.

5. In the case of partnerships that operate a business, the assets legally belonging to or owned by the partnership always constitute business assets.

1. Income from movable assets is considered to include all capital yields that accrue to the taxable person, notably through payment, transfer, credit, or offsetting, and which do not constitute repayments of existing capital assets or capital shares.

2. Income from movable assets is attributed to the income of the tax period in which it becomes due.

1. For bonds without predominant one-time interest payments, the income earned in the form of periodic interest is taxable upon its due date. Income earned in the form of single compensations (issuance discount, repayment premium) is taxable as income at the time of the bond's repayment. The price paid by the purchaser for interest that has not yet matured (accrued interest) upon the sale of the bond is not taxable.

2. For bonds with predominant or exclusive one-time interest payments (globally interest-bearing bonds, discount bonds), the difference between the acquisition price and the sale price or repayment amount is taxable as income at the time of the bond's sale or repayment. Any periodic interest is taxable at the time it becomes due.

1. Income from shares in collective investment schemes that distribute their earnings on an ongoing basis is taxable for the shareholder at the time of distribution.

2. Income from shares in collective investment schemes that retain their earnings is taxable for the shareholder at the time of their due date and booking in the investment fund.

3. Income from shares in collective investment schemes derived from the sale of movable assets of the investment fund is tax-free insofar as the shares belong to the private assets of the shareholder.

4. Income from shares in collective investment schemes arising from returns on the immovable property of collective investment schemes with direct real estate ownership is taxable for the investment fund or the investment company (§ 58 para. 2 StG).

1. The Imputed Rental Value for Owner-Occupied Residential Properties (Single-Family Homes and Condominium Units) is calculated by multiplying the property's assessed value for wealth tax purposes by the imputed rental value rate. The imputed rental value rate consists of the benchmark interest rate for mortgages as per Article 12a of the Federal Ordinance on the Renting and Leasing of Residential and Commercial Premises dated May 9, 1990, at the start of the tax period, plus a surcharge of 1.75 percent; it shall not exceed 4.5 percent.

2. The imputed rental value of the owner-occupied apartment in one's own multi-family building is determined based on the rental prices that the taxable person demands from their tenants for comparable apartments. In the absence of comparable apartments, the imputed rental value must be determined proportionately.

1. For the purposes of maintenance contributions received by a divorced or separated spouse for themselves or by a parent for the children under their parental care, the actually received ongoing payments are considered as maintenance contributions.

2. Contributions received from alimony advance payments, as referred to in Articles 131 and 293 of the Swiss Civil Code (ZGB), are also subject to taxation as maintenance contributions.

3. Lump-sum settlements that serve to satisfy maintenance claims are not subject to taxation.

1. Tax-Free Support is gratuitous assistance provided to cover necessary living expenses.

1. Deductible professional expenses related to dependent employment are considered those expenditures necessary for earning income and have a direct causal connection thereto. If no employment income is earned, a deduction for professional expenses is excluded.

2. Professional expenses are deductible in the tax period in which they are paid.

3. Expenditures covered by the employer or a third party are not deductible.

4. Expenditures for the maintenance of the taxable person and their family (living expenses), particularly those personal expenses due to professional status (status expenses), are not deductible.

5. Deductions for professional expenses are available to each spouse according to their occupational activity.

6. The nature, cause, and amount of the asserted expenditures must be substantiated by the taxable person using appropriate documentation.

1. Employer reimbursements that compensate for actual business expenses incurred are not taxable.

2. Reimbursements designated as expenses by the employer are to be accounted for as taxable income to the extent that they exceed the actual occupational expenses of the taxable person and serve to cover private living expenses such as meals, car, clothing, etc.

3. Expense reimbursements are to be certified in the employee's salary statement.

1. Deductible are the necessary expenses for commuting between the residence and the workplace up to a maximum of 3,000 Swiss Francs.

2. When using a private vehicle, the deductible necessary expenses are those that would be incurred if public transportation were used.

3. If no public transportation is available or its use is objectively unreasonable due to the great distance between the residence and the workplace or for other reasons, the costs of the private vehicle can be deducted according to the flat rates stipulated by the Regulation on the Deduction of Professional Expenses for Dependent Employment in the context of the direct Federal Tax.

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1. If the taxable person uses a company vehicle for commuting between their home and workplace as well as for other private purposes without payment, a flat-rate travel cost calculation may be conducted instead of accounting for the actual costs of private use and the travel cost deduction pursuant to § 22.

2. In the flat-rate travel cost calculation, 0.9 percent of the purchase price of the vehicle is considered as monthly income from this use.

1. Deductible are the additional costs of meals away from home

a) if the taxpayer cannot take a main meal at home due to the great distance between the place of residence and the place of work or because of a short meal break;

b) in the case of continuous shift or night work.

2. The deduction corresponds to the flat rates according to the Federal Ordinance on the Deduction of Professional Costs for Dependent Employment in Direct Federal Tax. A deduction for higher costs is excluded.

3. Only half the deduction is permissible if the meals are subsidized by the employer (contributions in cash, issuance of vouchers, etc.) or if they can be taken in a canteen, staff restaurant, or a dining facility of the employer.

4. No deduction is permitted if there are no additional costs, when the valuation of benefits in kind by the employer falls below the rates set by the tax authorities, or if the taxpayer can obtain meals at prices below these valuation rates.

5. Staggered (irregular) working hours are equated with shift work, provided that neither of the main meals can be taken at home at the usual time.

1. Deductible are the expenses for the professional use of a private office, provided that there is no possibility to perform professional work at the workplace, a specific office is set up for the professional work, and this room is predominantly and regularly used for a substantial part of the professional work.

2. The costs of the office are calculated according to the formula: Rent (excluding additional costs) or imputed rental value divided by the number of rooms (including attics).

3. If the office is located in one's own residence, three-quarters of the costs calculated according to the formula are deductible; if it is located outside the residence, the entire costs are deductible.

1. Deductible are the necessary additional costs for staying away from home during the week. These consist of the costs of external accommodation, the additional costs of external catering, as well as travel expenses.

2. As necessary additional costs for external accommodation, the local customary expenses for a room, a studio, or a one-bedroom apartment are deductible.

3. For the deduction of the necessary additional costs of external catering, § 23 applies accordingly.

4. As necessary travel expenses, deductible are the costs of returning home to the tax residence as well as the travel costs between the external accommodation and the workplace in accordance with § 22.

1. Deductible are the statutory membership fees to professional associations, provided that the membership is related to the professional activity.

1. Also deductible are other necessary professional expenses for the exercise of the profession, such as expenses for professional tools and instruments required by the employer, specialized literature, and professional attire (additional expenses for extraordinary wear and tear on clothing).

2. For purchases that have a long-term value, such as specialized literature, professional tools, professional instruments, and professional attire, only half of the acquisition costs are deductible.

1. Depreciations for reductions in value of business assets are permitted to the extent that they are recorded in the accounts or, in the absence of accounting conducted in accordance with commercial principles, are reported in special depreciation schedules.

2. Depreciations are generally calculated based on the actual value of the individual asset components or reasonably allocated according to their expected useful life. The applicable depreciation rates are established according to the guidelines of the Swiss Federal Tax Administration concerning the depreciation of fixed assets of business and agricultural enterprises; the demonstration of a greater need for depreciation remains reserved.

3. For movable assets in the operational fixed assets that need renewal over shorter periods, such as furniture, appliances, machinery, and vehicles, further depreciations are permitted according to the guidelines of the Cantonal Tax Administration.

4. Depreciations on assets that were revalued upwards to compensate for losses may only be made to the extent that the upward revaluations were permissible under commercial law and the losses would have been deductible at the time of depreciation in accordance with § 30 para. 1 StG.

1. Employer contributions to occupational pension plans (Pillar 2) for the benefit of their own staff are deductible as business-related expenses.

2. Contributions to a professional pension institution, which a self-employed individual makes for themselves or for their spouse working in the business, are also deductible as business-related expenses to the extent of the employer's share prescribed by statute or regulation. The statutory or regulatory employee portion may not be charged as an expense in the profit and loss account; if the self-employed person does not employ any staff, half of the contributions to be made are considered the employee portion.

3. Contributions to tied self-provision (Pillar 3a), made by the self-employed individual for themselves or for their spouse working in the business, may not be charged as business-related expenses in the profit and loss account.

1. Deductible are the actual costs of the management of movable assets provided by third parties.

2. Management is deemed to include actions that are directly related to the generation of income from assets.

3. Costs that serve the investment or rearrangement of assets are not deductible.

4. Capital losses on movable private assets cannot be offset against taxable income.

**1. For rented, leased, or self-used properties, the proven maintenance costs, insurance premiums, and third-party management costs can be deducted.**

**2. For properties within private assets, the property costs are deductible in the tax period in which they are paid, subject to § 36c. For properties within business assets, the timing of the allocation of property costs is determined by the accounting method chosen by the taxable person for their bookkeeping (accounting at the time of invoicing or payment); a change of method is permissible if there are objective reasons for doing so.**

1. Maintenance costs particularly include

a) expenses for repairs and renovations that do not constitute value-adding investments;

b) contributions to the repair or renewal fund of condominium associations, provided these funds are used solely for covering maintenance costs for community facilities;

c) operating costs, such as recurring property levies or costs assumed by the landlord or landlady themselves that are not passed on to the tenant, including expenses for water, gas, electricity, heating, hot water preparation, lighting, sewage and waste disposal, janitorial services, commonly used rooms and facilities, etc.

2. Insurance premiums include property insurance premiums for the property (fire, water damage, glass, and liability insurance, etc.).

3. Administration costs particularly include expenses for postage, telephone, advertisements, forms, and collections; furthermore, the actual compensations paid to property managers, but not the imputed costs for the homeowner's own work.

1. Non-deductible are the expenses for the acquisition or enhancement in value of a property (capital costs) as well as living expenses. The non-deductible costs particularly include

a) *

b) the one-time contributions by the property owner such as street usage fees or the initial connection fees for sewage, water, gas, electricity, etc.;

c) for properties that are part of private assets, the costs for water, gas, electricity, heating, hot water preparation, lighting, sewage, and waste disposal, unless covered by the landlord or landlady themselves (§ 34 para. 1 lit. c).

1. How Maintenance Costs Are Deductible, Provided They Are Not Subsidized, for Value-Enhancing Expenditures for Measures Which

a) contribute to the efficient use of energy or the utilization of renewable energies and relate to the replacement of outdated or the initial installation of new components or installations in existing buildings, insofar as they may be deducted from direct federal tax;

b) serve the fulfillment of legal or government-mandated environmental or monument protection regulations.

1. Deductible Deconstruction Costs in Relation to Replacement Construction are considered to be the costs associated with the dismantling of installations, the demolition of the pre-existing building, as well as the transportation and disposal of construction waste.

2. Non-deductible costs particularly include the expenses for the remediation of contaminated soil, land alterations, clearings, grading work, and excavation work in connection with the replacement construction.

3. The taxable person must provide the competent tax authority with a separate account statement detailing the deductible costs, categorized into dismantling, demolition, transportation, and disposal costs.

4. Deconstruction costs are only deductible to the extent that the replacement construction is carried out by the same taxable person.

1. A replacement building is considered a structure that is erected on the same property within a reasonable period after the completion of the demolition of a residential or mixed-use building and has a similar use.

1. If the investment costs serving energy saving and environmental protection, or the dismantling costs related to the replacement construction, cannot be fully tax-deductible in the year the expenses are incurred, then the remaining costs can be carried forward to the following tax period.

2. If the carried forward costs cannot be fully tax-deductible in this tax period as well, then the remaining costs can be carried forward to the next tax period.

3. The carry forward is effected if the net income is negative.

4. If costs are carried forward to a following tax period, then no standard deduction can be claimed in that tax period.

5. If, after the completion of the replacement construction, a change of residence within Switzerland occurs or there is a transfer of ownership of the property, the taxpayer retains the right to deduct the remaining transferable costs. This also applies in the event of moving abroad, provided the property remains in the taxpayer's ownership.

1. For real estate assets that are part of private property, but not for those that are part of business property, the taxable person may claim a standard deduction instead of actual costs and premiums, as well as expenses equated to maintenance costs according to §§ 36 and 36a para. 1. This standard deduction amounts to

a) 10 percent of the rental income (excluding ancillary costs) or imputed rental value if the building is up to ten years old at the beginning of the tax period;

b) 20 percent of the rental income (excluding ancillary costs) or imputed rental value if the building is older than ten years at that time.

2. The taxable person may choose between the deduction of actual costs and the standard deduction for each tax period and for each property (flexible standard deduction).

3. A standard deduction is excluded if the property is predominantly used for business purposes by third parties.

1. Deductible up to the maximum amount pursuant to § 32 paragraph 1 letter a StG are the interest on the utilization of foreign capital such as loan, bond, mortgage, and small credit interests.

2. Non-deductible are

a) the imputed interest on the equity capital of the business enterprise;

b) the installment payments and amortizations for the repayment of a debt;

c) the interest on debt directly linked to the financing of new constructions or conversions (construction loan interest) and the related building land, for the period until the property is occupied;

d) ground lease interest for owner-occupied residential properties (single-family houses and condominiums).

1. Periodic maintenance contributions are deductible in the tax period in which they are actually paid.

2. Maintenance contributions to the legally or de facto separated spouse and minor children, which are not separately specified in the court decision or separation agreement but are combined into a total amount, are to be divided as follows

Number of Children | Spouse's Share | Children's Share

1 | 2/3 | 1/3

2 | 1/2 | 1/2

3 | 2/5 | 3/5

4 or more | 1/3 | 2/3

3. Lump-sum settlements that serve to satisfy maintenance claims are not deductible.

1. As costs for illness and accidents within the meaning of § 33 lit. a of the Tax Act, expenditures for measures to preserve and restore physical or mental health are considered, particularly expenses for medical treatment (fees, medications, etc.), for special therapeutic measures (diets, massages, baths, etc.), for special care (care staff, hospital, home, clinic stays, doctor-prescribed courses, etc.) or for the acquisition and maintenance of aids (medical devices, glasses, prosthetics, vehicles for disabled persons, etc.). Expenses for medically unnecessary measures, such as weight loss or fitness regimens, cosmetic treatments, self-awareness courses, life coaching, and other not medically prescribed measures are not deductible.

2. As disability-related costs within the meaning of § 32 Para. 1 lit. h of the Tax Act, the necessary expenses incurred as a causal consequence of a disability are considered, particularly the costs for outpatient care, support and assistance (so-called assistance costs), for household help and childcare, for stays in day structures, for home and respite stays, for specialized pedagogic therapies and rehabilitation measures, for transportation to a doctor or therapy, for aids, care products, or special clothing, for adaptations of the residence, and for the disability-related attendance of a child in a private school. Costs for care services provided free of charge, for ordinary sustenance, for non-disability-related stays in a retirement home, and for leisure trips are not deductible.

3. Only illness-, accident- or disability-related additional expenses are deductible. In the case of a stay in a nursing home or health facility, the usual living expenses for food, accommodation, clothing, etc., are not deductible.

4. Only the costs borne by the taxable person themselves and not covered by an insurance or another benefit provider are deductible.

5. The type, amount, and necessity of the illness-, accident- or disability-related costs must be substantiated by the taxable person with appropriate records. The tax administration may require the submission of medical certificates as well as statements from health or accident insurance providers regarding cost participation.

6. Illness-, accident-, or disability-related costs are deductible in the tax period in which they are paid.

1. The tax deduction for single parents of minor, incapacitated or studying children is granted to the person who lives with the child in a domestic unit at the same residence, primarily supports the child with their income and assets (including child support they are taxed on), and does not cohabit with the other parent or another person.

1. The pensioner deduction is available to unmarried, divorced, separated, or widowed individuals who have reached the reference age as defined in Art. 21 para. 1 of the Federal Act on Old-age and Survivors' Insurance (AHVG) of December 20, 1946.

2. The deduction is also available to single individuals who have not yet reached the reference age under Art. 21 para. 1 AHVG, provided that at least half of their income consists of pensions from social insurance (Pillar 1), occupational benefits (Pillar 2), and bound private savings (Pillar 3a).

1. Self-employed individuals are generally required to prepare a financial statement for each tax period.

2. A financial statement must also be submitted when the tax liability ends due to personal or economic affiliation, and in any event upon the cessation of self-employment. If, while maintaining the previous tax liability based on personal or economic affiliation, business assets are transferred to private assets, foreign businesses, or permanent establishments, the submission of an interim financial statement is sufficient.

3. In the event of the complete or partial cessation of tax liability in Switzerland or upon the cessation of self-employment, all previously untaxed hidden reserves affected by this must be taxed together with the net profit of the relevant fiscal year.

1. Income from self-employment is determined based on the results of the fiscal year concluded within the tax period. This also applies when commencing or ceasing an occupation or when setting a new date for the financial closing, if the resulting fiscal year encompasses more or less than twelve months.

2. The result of the financial closing is utilized in its actual scope for assessing the income relevant to the tax period.

3. In cases of full-year tax liability, the result of the financial closing is used for determining the tax rate without conversion. For partial-year tax liability and fiscal years shorter than a full year, ordinary profits are annualized to twelve months for tax rate determination; this conversion is based on the duration of the tax liability. However, if the duration of the fiscal year exceeds that of the partial-year tax liability, ordinary profits for tax rate determination can only be annualized based on the length of the fiscal year.

4. The ordinary profits of a fiscal year lasting twelve months or more are not annualized for tax rate determination, even in cases of partial-year tax liability.

5. Extraordinary factors (notably capital gains and book-valued realizations) are never annualized for tax rate determination.

1. Assets are generally valued at fair market value, subject to specific provisions.

2. In the case of disputed or endangered assets, appropriate consideration is given to the degree of loss probability.

1. The Market Value of Securities and Claims is determined as follows

a) for listed securities, the stock exchange price on the assessment date applies, subject to subparagraph b;

b) for securities listed on a domestic stock exchange, the price listed in the rate sheet of the Federal Tax Administration is considered the market value for valuations at the end of a calendar year;

c) for unlisted securities, the market value is to be determined according to the "Guidelines for the Valuation of Securities without Market Value for Wealth Tax" issued by the Swiss Tax Conference and the Federal Tax Administration; off-exchange quotations should be appropriately taken into account;

d) for claims and receivables, the nominal value applies.

2. Lock-up periods on employee participations pursuant to § 18b para. 1 of the Act are considered with a deduction of 30% on the market value.

1. The income value of securities and receivables is determined by capitalizing the gross income with the capitalization rate according to paragraph 3.

2. The gross income generally corresponds to the annual income earned up to the valuation date.

3. The capitalization rate is considered to be the average of the interest rate for savings accounts at the Basler Kantonalbank and the yield for federal bonds as of the end of September of the tax period.

4. If the valuation date does not coincide with the end of a calendar year, the income value is determined based on the valuation factors (gross income, capitalization rate) applicable for the previous year.

1. Rented and leased properties of private and business assets are generally valued at the capitalized earnings value.

2. The capitalized earnings value is determined by capitalizing the gross income with the capitalization rate according to paragraph 4.

3. The gross income generally corresponds to the annual income achieved by the assessment date (including uses serving the owner's own needs), without deduction of maintenance, operating, and management costs as well as interest on debt, and without consideration of auxiliary costs (such as heating, hot water, elevator, caretaker, etc.). In the event of missing or only partial renting or leasing of a property due to renovation or other special circumstances, the average annual income of previous years is used as the basis for the assessment; if this is not available, the ordinarily achievable annual income is used.

4. The governmental council periodically sets the capitalization rate, taking into account the interest rate of the Basler Kantonalbank for new initial mortgages on residential buildings as of September 30th before the assessment date, a surcharge for usual management costs, and the results of regular statistical surveys of sales prices.

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6. If the assessment date does not fall at the end of a calendar year, the capitalized earnings value is determined based on the valuation factors applicable to the previous year (gross income, capitalization rate).

7. For part-year property ownership, the earned income is converted to a twelve-month period.

1. Privately or commercially used properties are assessed at their market value. The market value comprises the building value and the land value.

2. The building value is considered to be the (indexed) building insurance value, taking into account the depreciation due to age as determined by the building insurance. The depreciation due to age shall not exceed 50 percent of the building insurance value.

3. The land value is equivalent to the relative land value. The relative land value derives from the absolute land value as per the land value catalogue and considers the age-dependent usage intensity of the property through a percentage deduction. The land value catalogue contains the absolute land values based on surveys by the cantonal land registry and surveying office. These are based on the average property prices paid over the last two years prior to the valuation, in comparable conditions within the same area and construction zone. To balance fluctuations and peak values, a percentage deduction is applied to this average value.

4. Properties that are more than 100 years old, are under monument protection, are located in a protected or conservation zone, or are used wholly or partially for a manufacturing or business operation, are subject to a separate valuation.

1. For leased building rights properties, the capitalized income value is determined by capitalizing the gross income, less the owed ground rent.

2. For owner-occupied building rights properties, the real value is determined solely on the basis of the building's value.

3. For properties encumbered with building rights, the income value is determined by capitalizing the collected ground rent.

4. Additionally, §§ 50, 51, and 53 apply mutatis mutandis.

1. Agricultural and forestry land is assessed at its productive value.

1. Building land as well as unused or partially used plots held for redevelopment or resale as building land are valued at market value.

2. Agricultural land and forest parcels that yield no or only obviously reduced returns are valued at market value.

3. The market value is considered to be the absolute land value according to § 51 paragraph 3.

1. Rented or leased properties not located in the canton are evaluated according to § 50.

2. Self-used properties located in other cantons are assessed by applying the conversion coefficients in accordance with the circulars periodically issued by the Swiss Tax Conference regarding the rules for the evaluation of properties for inter-cantonal tax allocation.

3. If there are discrepancies, particularly with undeveloped land, between the purchase prices paid and the external tax values, the external properties should be evaluated according to the provisions that apply to properties located within the canton.

1. Leased and rented properties of private and business assets are generally re-evaluated for each tax period.

2. Owner-occupied properties of private and business assets are subject to a general re-evaluation if periodic statistical surveys show that the asset tax values, in a significant number of cases, on average deviate substantially from the actual achievable market values.

3. A new determination of the asset tax value for owner-occupied properties occurs in the event of demolition, new construction, or comprehensive renovation of a property, rezoning of a plot, or a change in the type of use.

1. Advance payments for taxes not yet due for the current tax period (tax prepayments) are not added to the assets.

2. Tax liabilities not yet due are not deductible.

1. Household items include the objects that are part of the usual furnishing of a residence and actually serve residential purposes, namely furniture, carpets, pictures, kitchen and garden appliances, dishes, books, and consumer electronics.

2. Personal items of daily use are considered to be items utilized for everyday purposes, such as clothing, jewelry, sports equipment, cameras, and vehicles.

3. Assets whose value significantly exceeds the standard norm, such as ships, aircraft, horses, art, and other collections, do not fall under household items or personal items of daily use.

1. The provisions regarding the economic affiliation of natural persons in the presence of a permanent establishment (§ 2) apply mutatis mutandis to legal entities as well.

1. Institutions in the legal form of a foundation or cooperative, as well as institutions under public law, are exempt from profit and capital taxes, provided their funds serve the purpose of occupational pension provision. However, they are not exempt from property gains tax and property tax.

2. Only pension institutions based in Switzerland, whose benefits serve the beneficiaries of companies with a registered office or permanent establishment in Switzerland or their affiliated companies, are exempt from profit and capital taxes.

1. Permissible Purposes of Occupational Benefits Are

a) covering the risks of old age, death, and disability;

b) providing support benefits to beneficiaries or their survivors in situations of need, such as illness, accident, disability, or unemployment;

c) the investment or management of assets of, or contributing to, occupational benefits institutions.

2. Other purposes are excluded.

3. The regulations outlined in the Federal Act on Occupational Retirement, Survivors' and Disability Pensions of June 25, 1982, and the related federal ordinances shall be decisive.

1. The income and assets of a pension fund must be used exclusively and irrevocably for the purpose of occupational retirement provision.

2. The pension fund must commence its activities immediately after its establishment and fulfill the purposes provided for in its statutes.

3. If a pension fund concludes insurance contracts or becomes a party to such contracts, it must be both the policyholder and the beneficiary.

1. Hidden Profit Distributions as per § 69 para. 1 lit. b no. 5 StG are considered to include specifically

a) inflated purchase prices and similar compensations, insofar as they exceed what would have had to be paid to an unrelated third party;

b) excessive interest on capital, rent, and lease payments for capital or other movable and immovable assets provided to the corporation or cooperative;

c) excessive compensations for work services, travel, subsistence, and representation expenses, and the like;

d) payments for private expenses of the entitled shareholders or persons related to them, such as private car and property costs, housing rent, insurance, etc.;

e) the financing of occupational benefits not granted to other employees and excessive pension benefits;

f) advantages granted without charge or at too low a charge, which would not have been granted to unrelated third parties under the same conditions;

g) the waiver of usual consideration when granting loans or other benefits.

2. Open Profit Distributions are to be added to the taxable profit according to § 69 para. 1 lit. b no. 5 StG if they have been charged as expenses in the income statement in violation of commercial law principles.

1. For the application of § 69b of the Tax Act, the Ordinance on the Reduced Taxation of Profits from Patents and Comparable Rights (Patent Box Ordinance) of November 13, 2019, shall apply.

1. The provisions regarding depreciation for natural persons (§ 30) apply mutatis mutandis to legal entities as well.

1. Membership fees to associations are considered contributions from active and passive members that are established by the statutes.

1. The following tariff codes are applied for withholding tax deduction to the persons listed below

a) * Tariff Code A: for single, divorced, legally or factually separated, and widowed persons who do not live in the same household with children or persons in need of support;

b) * Tariff Code B: for married couples living together legally and factually undivided, where only the husband or the wife is gainfully employed;

c) * Tariff Code C: for married couples living together legally and factually undivided, where both spouses are gainfully employed;

d) * Tariff Code D: for persons receiving benefits according to Art. 18 para. 3 of the Federal Act on Old-Age and Survivors Insurance (AHVG) of December 20, 1946;

1. * ...

2. * ...

e) * Tariff Code E: for persons taxed under the simplified accounting procedure according to § 38a of the law;

f) * Tariff Code G: for substitute income according to § 79, which is not paid to the persons liable for withholding tax through the employers;

g) * Tariff Code H: for single, divorced, legally or factually separated, and widowed persons who live in the same household with children or persons in need of support and primarily cover their maintenance;

h) * Tariff Code L: for cross-border commuters according to the agreement dated August 11, 1971, between the Swiss Confederation and the Federal Republic of Germany to avoid double taxation on income and wealth taxes (DBA-D), who meet the requirements for Tariff Code A;

i) * Tariff Code M: for cross-border commuters according to the DBA-D, who meet the requirements for Tariff Code B;

j) * Tariff Code N: for cross-border commuters according to the DBA-D, who meet the requirements for Tariff Code C;

k) * Tariff Code P: for cross-border commuters according to the DBA-D, who meet the requirements for Tariff Code H;

l) * Tariff Code Q: for cross-border commuters according to the DBA-D, who meet the requirements for Tariff Code G.

1bis For persons liable for church tax in the canton, the withholding tax tariffs A, B, C, and H are set with church tax, and for those not liable for church tax, without church tax. Church tax liability is represented in the tariff designations as follows: Y with church tax liability, N without church tax liability.

2. The tax administration calculates the individual tariffs within the tariff codes according to the deductions and tariffs applicable to income tax. For rate determination, regularly flowing income is converted into an annual amount. In addition to the withholding tax portion for cantonal taxes, the tariffs also contain the withholding tax portion for the direct federal tax. The withholding tax tariffs are published every year in the edition "Guidelines and Tariffs for Withholding Taxation."

3. ...

4. ...

5. ...

1. The withholding tax deduction is due at the time of payment, transfer, crediting, or offsetting of the taxable benefit. The debtor of the taxable benefit must deduct the withholding tax regardless of any objections (§ 191 of the Act) or wage garnishments.

2. For the calculation of the withholding tax, § 40 paragraph 3 of the Act applies mutatis mutandis.

1. Subject to withholding tax are all substitute incomes from employment relationships as well as from health, accident, disability, and unemployment insurance. In particular, this includes daily allowances, compensations, partial pensions, and capital payments replacing them.

2. ...

3. ...

1. A person shall be subsequently assessed in an ordinary manner according to § 94 paragraph 1 letter a of the Act if their gross income from dependent employment in a tax year amounts to at least 120,000 francs.

2. Gross income from dependent employment is deemed to be the income according to § 91 paragraph 2 letters a and b of the Act.

3. Dual-income married couples are subsequently assessed in an ordinary manner if the gross income of either the husband or the wife in a tax year amounts to at least 120,000 francs.

4. The subsequent ordinary assessment shall be maintained until the end of the obligation to pay withholding tax, regardless of whether the gross income temporarily or permanently falls below the minimum amount of 120,000 francs, the couple divorces, or separates either factually or legally.

5. In the case of tax liability for part of the year, the calculation of the minimum amount is governed by § 40 paragraph 3 of the Act.

1. The person subject to withholding tax may submit a written application to the tax administration for a subsequent ordinary assessment by March 31 of the year following the tax year. An application that has been submitted cannot be withdrawn.

2. Divorced individuals and those legally or factually separated, who were subsequently assessed ordinarily upon request according to § 94a of the law, shall continue to be assessed in this manner until the end of their withholding tax obligation.

1. Upon request by individuals subject to withholding tax who make maintenance payments in accordance with § 32 paragraph 1 letter c of the Act and are subject to tariff codes A, B, C, or H, the tax administration may, to alleviate cases of hardship, consider child deductions up to the amount of the maintenance payments when calculating the withholding tax.

2. If maintenance payments have been considered under one of the tariff codes mentioned in paragraph 1, a subsequent ordinary assessment will only be conducted upon application by the person subject to withholding tax. If a subsequent ordinary assessment is requested, it will be carried out until the end of the withholding tax obligation.

1. A person who has previously been taxed at source will be assessed under the ordinary procedure for the entire tax period if they

a) obtain a permanent residence permit;

b) marry a person with Swiss citizenship or with a permanent residence permit.

2. Source tax is no longer owed starting from the month following the issuance of the permanent residence permit or the marriage. The tax deducted at source will be credited without interest.

3. ...

4. ...

1. If income is initially subject to ordinary taxation within a tax period and subsequently to withholding tax, the taxable person shall be assessed ordinarily for the entire year and until the end of the withholding tax obligation retroactively.

2. Divorce and the actual or legal separation from a husband or wife with Swiss citizenship or a settlement permit trigger withholding tax again for a foreign employee without a settlement permit from the beginning of the following month.

3. Any advance payments made before the transition to withholding taxation as well as taxes deducted at the source shall be credited.

1. A person who is taxable under § 5 para. 1 of the Act and generally declares at least 90 percent of their worldwide gross income, including the gross income of the husband or wife, in Switzerland (Quasi-Residence), may submit a written application to the tax administration for a subsequent ordinary assessment by March 31 of the year following the tax year. An application submitted cannot be withdrawn.

2. In the assessment procedure, the tax administration verifies whether the person subject to withholding tax fulfills the requirements of Quasi-Residence in the tax year. For this purpose, it first determines the worldwide gross income and then the portion of the gross income taxable in Switzerland according to §§ 17 - 19 and 21 - 24 of the Act.

1. The tax authority may conduct a subsequent ordinary assessment ex officio if the records provide reasonable suspicion that glaring circumstances exist in favor of or against the taxable person.

2. The initiation of a subsequent ordinary assessment ex officio is governed by § 148 of the Statute of Assessment Limitation.

1. Daily Income of Artists, Athletes, and Speakers Residing Abroad

The daily income of artists, athletes, and speakers residing abroad is deemed to be the income as per § 97, paragraph 3 of the Act, divided by the number of performance and rehearsal days. The daily income particularly includes

a) the gross income, including all allowances, subsidiary income, and benefits in kind;

b) all expenses, costs, and withholding taxes borne by the organizer.

2. If the share of an individual member in a group is unknown or difficult to ascertain, the average daily income per head is calculated to determine the share.

3. Daily income also includes compensation that is not directly received by the person responsible for withholding tax, but rather by a third party.

4. ...

1. In the case of collective investment schemes, the fund management of the investment fund or the investment company is subject to taxation.

1. The transfer of ownership of a piece of real estate is equivalent, under § 104 paragraph 2 letter a of the Tax Act, particularly to the transfer of ownership rights in a real estate company, when, all at once, gradually, or in cooperation with other shareholders, ownership rights amounting to more than 50 percent of the equity or share capital are transferred.

2. A real estate company is considered a corporation that mainly engages in the development, acquisition, management, and utilization or disposition of real estate, and whose assets, valued at book value, primarily consist of immovable property, or whose income primarily derives from such.

1. A residential property is considered permanently self-used if it determines the tax residence of the taxable person.

2. A reasonable period for acquiring a similarly used replacement property is deemed to be a period of two years from the sale of the permanently self-used property. This period may be extended if the delay is due to circumstances beyond the control of the taxable person. Acquiring the replacement property within two years before the sale of the permanently self-used property is also permissible. If the self-use of the replacement property is discontinued within six years of acquisition, the real estate capital gains tax will be subsequently levied in accordance with the procedure set out in § 177 StG.

3. ...

4. Replacement acquisition also includes the acquisition of a self-used apartment in one's own multi-family house. The deferral of taxation is to be granted proportionally.

5. The replacement acquisition must be undertaken by the seller. Equally treated is the acquisition of joint ownership or co-ownership of the replacement property by the spouse who lives in a legally and factually undivided marriage with the selling person.

1. A reasonable period for acquiring a replacement property with the same function is considered to be two years from the date of sale of the operationally necessary property. § 87 paragraphs 2 to 4 apply mutatis mutandis.

1. The Tax Deferral according to § 105 para. 1 lit. d of the Tax Act also applies to mixed donations.

2. A transaction is considered a mixed donation if the value of the consideration is significantly lower than the value of the transferred property. The value of the consideration is generally considered significantly lower if, at the time of the transfer, it is below the wealth tax value of the property.

3. As with a pure donation, in the case of a mixed donation, the acquisition value of the predecessor must be assumed.

1. For shares in real estate acquired on the occasion of an inheritance division and still taxed with the capital gains tax abolished on January 1, 1990, the division value may be used as the acquisition value.

2. The depreciation due to age according to § 106 paragraph 4 StG amounts to 0.5 percent per year of the building age of the building insurance value, but a maximum of 50 percent. Properties that serve exclusively or partially as a manufacturing or business enterprise are treated separately.

1. Expenses that have already been deducted to their actual extent in income or profit tax are not deductible in property gains tax.

2. Personal services or labor provided by the seller can only be considered as value-enhancing expenses if they have been taxed as income or revenue.

1. If properties or shares in such properties acquired at different times are sold together, the profit and the duration of ownership are to be determined separately for each.

2. The proceeds are to be distributed according to the value ratios at the time of the sale. The acquisition cost is to be allocated by objects; non-separable expenses are to be apportioned proportionately.

1. If a property is sold in different parts (parcels, co-ownership shares, etc.), the acquisition cost is to be allocated to the individual parts based on their value ratio at the time of acquisition.

2. Expenses are deductible to the extent that they pertain to the sold part; non-separable expenses are to be apportioned accordingly.

1. **Duration of Possession** is equivalent to the period during which the taxable person had ownership or economic control over the property sold. The beginning and end of this period are determined analogously according to the provisions concerning the origination of the tax (§ 110 StG).

2. The timing of construction, expansion, or demolition of buildings and facilities is irrelevant for the calculation of the duration of possession.

3. The transfer of business assets into private assets does not interrupt the duration of possession.

1. Property losses are offset first by the property gains that were realized earlier in the same calendar year, if multiple property gains have been achieved in that year.

1. For housing cooperatives whose tenants are predominantly cooperative members and whose cooperative capital is primarily contributed by them and bears interest at a rate up to 1 percentage point below the interest rate of the Basler Kantonalbank for variable first mortgages, the gross income according to § 50, paragraph 3 is reduced by an allowable amount of up to 0.75% of the building's insurance value, provided this amount is used to establish a fund consisting of liquid assets for financing building renovation investments.

2. In the event of non-compliance with the conditions pursuant to paragraph 1, a subsequent taxation shall occur.

1. Members and employees of the tax authorities or persons acting on their behalf must strictly observe official secrecy.

2. No information shall be disclosed to private individuals, nor access to records granted, without the express consent of the taxpayer.

3. Official secrecy also applies, subject to the provisions of § 97, to administrative and judicial authorities.

4. Members or employees of the tax authorities who are summoned as witnesses in a civil, criminal, or administrative proceeding may not testify without the authorization of the Department of Finance.

1. The tax authorities shall provide information, grant access to records, or otherwise render administrative assistance to other administrative and judicial authorities only if one of the following conditions is met

a) explicit consent of the taxpayer;

b) explicit legal obligation to provide information;

c) existence of an overriding public interest in providing the information.

2. Requests for information or administrative assistance must be submitted in writing to the tax administration and must include details regarding the purpose and scope of the information and its legal basis.

3. The tax administration shall decide whether and in what manner (written information, access to records, release of records) the request for information will be granted.

1. For significant official acts that do not otherwise find documentation in the records, the tax authorities shall prepare a brief protocol. This protocol must be signed if it records statements from the taxpayer or a third party.

2. Access to the files is granted by arrangement through the presentation of the requested files at the tax authority. An appropriate copying fee may be charged for the preparation of copies of the files.

1. If a submission lacks a valid signature or power of attorney, the sender shall be given the opportunity to remedy the deficiency within a reasonable extension period.

1. If the taxable person, despite being requested, does not provide a delivery address or a person authorized to receive the delivery in Switzerland, the issuance of the order or decision shall occur through publication in the Cantonal Gazette.

2. The publication includes the name of the taxable person, the designation of the tax, and the dispositive part of the decision or an indication that the tax factors can be inspected at the tax authority.

1. The delivery of documents from the tax administration to the taxpayer generally occurs via regular mail.

2. With the consent of the taxpayer, delivery can be made electronically (E-delivery).

3. E-delivery is possible for provisional and final tax assessment orders (including assessment report, bill, account statement, and any other attachments) of cantonal taxes (including taxes assessed and collected by the cantonal tax administration under § 229a StG) and direct federal tax (E-information).

4. E-delivery is particularly not possible for

a) taxable natural persons who are legally or contractually represented;

b) taxable legal entities;

c) supplementary taxes, withholding tax, land capital gains tax, inheritance and gift tax, and transfer tax;

d) objection decisions.

5. E-delivery is made via an electronic platform (E-platform) operated by PostFinance AG or a bank (E-service provider), which allows the tax administration to deposit E-information for a taxpayer in an electronic mailbox. Simultaneously, the taxpayer may use the E-platform for the processing of their tax bill payments (E-banking).

1. The tax secrecy pursuant to § 138 StG applies comprehensively and in the same manner to e-service providers and third parties engaged by them as it does to the tax authorities.

1. The electronic delivery of electronic information is conducted following prior registration by the taxable person.

2. Registration and deregistration for electronic delivery of electronic information is possible at any time.

3. Spouses living in a legally and factually undivided marriage, as well as jointly acting individuals living in a legally and factually undivided registered partnership, must designate a common electronic platform on which the delivery of electronic information must exclusively take place.

4. At the time of marriage, legal or factual separation, divorce, and death, existing registrations for the electronic delivery of electronic information will be deactivated.

1. By registering for the e-delivery of e-information, the taxpayer agrees to the terms of use established by the tax administration.

2. From that point on, the taxpayer receives the e-information delivered electronically.

3. By agreeing to the terms of use, the taxpayer simultaneously consents to the processing of payments via e-banking.

4. The terms of use, as well as information about their changes, are published on the tax administration's website.

1. The tax administration provides the e-information on the e-service provider's platform for retrieval.

2. When the e-information is available for retrieval, the e-service provider sends an electronic pickup invitation to the email address provided by the taxpayer during registration for the e-platform.

3. Exceptionally, a postal delivery may occur instead of an e-delivery. This does not require prior notification to the taxpayer.

1. Electronic delivery has the same effects as postal delivery.

2. E-communications are considered delivered upon availability on the e-service provider's platform.

1. General Delivery of Tax Return Forms

The general delivery of the tax return forms to taxable natural and legal persons generally takes place by the end of February for the tax period completed in the previous calendar year.

1. Tax returns are to be provided to taxable natural persons for the previous tax period for the first time by the end of February of the calendar year in which they turn 19 years old. § 10 paragraph 3 of the Tax Act remains reserved.

1. For the purpose of conducting an initial joint assessment for the tax period in which the marriage took place, a joint tax return form shall be sent to the spouses in the following calendar year.

2. For the purpose of conducting separate assessments for the tax period in which a divorce or separation occurred, separate tax return forms shall be sent to the spouses in the following calendar year.

3. In the event of the death of a spouse, a tax return form for the ongoing tax period shall be sent to the surviving spouse on behalf of themselves and the heirs, as if both spouses had ceased to be subject to tax obligations at the time of the deceased spouse's death. Additionally, a tax return form shall be sent to the surviving spouse, usually by the end of February of the following calendar year, as if they had newly become subject to tax obligations at the time of the deceased spouse's death.

1. Upon the disposal of real estate, a special tax declaration form is sent to the taxable person following the creation of the tax liability.

1. Upon receipt of a gift, the taxable person shall be sent a special tax declaration form as soon as the tax administration becomes aware of the gift.

2. The tax declaration form may also be sent to the donor if this person declares the assumption of the tax payment.

1. Natural persons must generally submit their tax return by March 31, and legal entities by June 30 of the calendar year following the tax period. The deadline for submitting the tax return can be extended. An extension of the deadline beyond the submission year will be granted only if there are compelling reasons and upon payment of an appropriate advance.

2. The tax return must also be submitted even if the income and assets do not exceed the tax-exempt threshold.

1. The deadline for submitting the tax return may be extended.

2. If the tax return is not submitted on time or an extended deadline expires without submission, a reminder will be issued. A reminder fee of 40 francs will be charged per reminder.

3. If the tax return is not submitted following a second reminder, the tax will be assessed ex officio. An assessment fee ranging from 100 to 500 francs is payable for the cost of such an assessment.

1. A fee of 40 Swiss francs will be charged for applications to extend the deadline for filing the tax return.

2. The initial and any subsequent application for an extension of the deadline for filing the tax return is exempt from fees

a) for periodic taxes due on the standard due date, provided that the extension is requested no later than September 30 of the due year;

b) for periodic taxes due on a special due date and for property gains tax, provided that the extension is requested no later than 60 days after the submission deadline granted with the tax return.

1. Upon termination of tax liability due to relocation abroad, natural persons are required to submit their tax return for the current calendar year without delay, settle all outstanding tax debts, and obtain a deregistration certificate from the tax administration before deregistering with the municipal services.

2. Upon termination of tax liability due to relocation abroad, legal entities are required to submit their tax return for the current calendar year without delay and settle all outstanding tax debts before applying for deregistration with the commercial register office.

1. ...

2. A fee of 40 francs is charged for the issuance of tax certificates.

1. The assessment is to be carried out by the tax administration as a general rule within one year from the submission of the fully completed tax return.

1. The debtor of the taxable service must settle accounts with the tax administration regarding the withholding tax to be delivered, following its instructions.

2. The settlement and delivery of the withholding tax must generally be completed within 30 days of the due date. For regularly recurring services, debtors may account on a quarterly basis. If using an electronic payroll reporting procedure for settlement, the accounting must be done monthly.

3. With appropriate advance payment, the accounting period can be extended to up to one year.

1. If the debtor of the taxable service has made an excessive withholding tax deduction and has already settled this with the competent tax authority, the authority may directly reimburse the difference to the taxable person.

1. Withholding tax is not levied if the taxable gross income is less than

a) 300 francs (in total per debtor of the taxable benefit) for artists, athletes, speakers;

b) 300 francs in the calendar year for members of the management or executive board of legal entities;

c) 300 francs in the calendar year for mortgage creditors;

d) 1,000 francs in the calendar year for recipients of pension benefits.

1. The debtor of the taxable service shall receive a commission fee amounting to 2 percent of the total withholding tax amount for their cooperation.

2. The tax administration may reduce or eliminate the commission fee if the debtor of the taxable service violates procedural obligations.

1. Employers must report the employment of individuals who are liable for withholding tax pursuant to § 90 or § 95 of the Act to the tax administration within eight days from the commencement of employment using the designated form.

2. If the employer submits the withholding tax statement electronically, they may report new hires through monthly accounting.

3. Employees must report changes in circumstances to the employer that are relevant for the assessment of withholding tax. The employer must report the changes to the tax administration within the deadlines specified in paragraphs 1 and 2.

1. The Department of Justice and Security may, upon request by the Tax Administration, require the organizer to secure withholding tax when granting permits for performances by artists, athletes, lecturers, and presenters.

1. According to § 228 para. 3 StG, the withholding tax is levied solely by the canton. The debtor of the taxable service is required to make all tax deductions to the canton according to its rates and instructions, even if he or she or the taxable person has the tax domicile in one of the municipalities of Bettingen or Riehen.

2. ...

3. The shares of the withholding tax to which the municipalities of Bettingen and Riehen are entitled according to § 228 para. 3 StG as well as the aforementioned para. 2 will be periodically transferred to them by the tax administration. The transfers will be made without interest.

1. In the absence of any divergent stipulations in international treaties, pensions received by recipients residing abroad are subject to withholding tax pursuant to § 100 of the Act.

2. If the withholding tax is not collected because the taxation falls under the jurisdiction of the other contracting state, the debtor of the taxable income is required to obtain a written confirmation of the foreign residence of the recipient and to verify it periodically.

3. ...

1. Capital Payments to Recipients Residing Abroad Article 100 of the Law stipulates that capital payments to recipients residing abroad are always subject to withholding tax, regardless of any treaty provisions. The tax rate is determined according to Article 39 of the Law.

2. The collected withholding tax shall be refunded without interest if the recipient of the capital payment

a) submits a corresponding application to the tax administration within three years from the date of payment, and

b) includes with the application a confirmation from the competent tax authority of the entitled state of residence, stating that

1. it has been informed of the capital payment, and

2. the recipient of the capital payment is a person resident there within the meaning of the Double Taxation Agreement with Switzerland.

1. As taxable income for mortgage creditors residing abroad, the gross income from claims pursuant to § 99 of the law are considered. This also includes interest that is not received by the person subject to withholding tax themselves, but instead by a third party.

1. If a taxable person receives compensation from a debtor not resident in Switzerland for a taxable service, the person will be assessed through the ordinary procedure.

2. However, the person will be taxed at source in the canton if

a) the compensation for the service is borne by a business establishment or fixed facility of the employer located in the canton;

b) there is an employee secondment within affiliated companies, and the company headquartered in the canton qualifies as the actual employer; or

c) a foreign personnel leasing company provides personnel to an operating company in the canton in violation of Article 12, Paragraph 2 of the Federal Act on Employment Services and the Hiring of Services (Employment Services Act, AVG) of October 6, 1989, and the compensation for the service is borne by that operating company.

1. Applications for the granting of tax exemption for legal entities must be submitted together with the statutes or the foundation deed, any regulations, and, if already available, with the annual report and the annual financial statement.

2. The recognition of the tax exemption is communicated in the form of a written decision, while a rejection is communicated via a contestable ruling.

3. The tax exemption does not exempt the legal entity from its obligation to cooperate. Instead of the tax return, it is required to submit a questionnaire and the corresponding annual financial statements every two years. Changes to the statutes and regulations must be reported to the tax administration without delay. The provisions concerning the submission of the tax return and the assessment procedure apply accordingly.

4. The tax exemption can be reviewed anew for each tax period. It continues silently if it is not revoked by the tax administration via a written decision within one year of the submission of the fully completed questionnaire.

5. The tax exemption is revoked if the conditions for it are no longer met. The revocation applies to the tax periods for which the questionnaire has not been submitted or was submitted not more than one year ago. The revocation applies retroactively to previous tax periods if the conditions that justified the tax exemption have ceased to exist and this was concealed from the tax administration. The conduct of a supplementary tax or criminal procedure remains reserved.

1. The tax administration may reconsider a decision as long as the objection period has not yet expired if it proves to be erroneous.

2. If the tax administration reconsiders its decision, it must notify the taxable person within the objection period.

1. If a legally binding order or decision needs to be amended due to a ground for revision or supplementary tax assessment, not only the income or asset components directly related to this ground can be newly determined, but all factors of the tax affected by the amendment.

2. A request for revision must contain the following information

a) the exact designation of the grounds for revision;

b) the time at which the applicant became aware of the grounds for revision;

c) an application as to the extent to which the contested order or decision is to be amended or revoked;

d) the necessary evidence or their designation.

1. Unless the cantonal law provides otherwise, the regulation on the establishment of the estate inventory for direct federal taxation shall apply mutatis mutandis to the inventory taking and the inventory procedure.

2. If the deceased person did not have their last residence in the canton, the inventory is limited to the assets taxable in the canton.

1. The President and the Vice-President are each elected by the Executive Council for a term of four years.

2. The Tax Appeals Commission appoints the commission secretaries. Their employment is subject to the regulations for state personnel.

1. The Tax Appeal Commission makes its decisions as a panel of five members. It has a quorum when at least three members are present.

2. The Tax Appeal Commission makes its decisions by a simple majority vote. In the event of a tie, the presiding member casts the deciding vote.

3. The Tax Appeal Commission may decide by way of circulation of documents if a unanimous decision is reached or if no member demands an oral deliberation.

1. Responsibilities of the President or Chairperson

a) Managing the Tax Appeals Commission,

b) Ensuring the proper conduct of business by the Tax Appeals Commission,

c) Representing the Tax Appeals Commission externally,

d) Leading the proceedings,

e) Submitting an annual report to the Government Council concerning the activities of the Tax Appeals Commission.

2. Decisions regarding the dismissal of proceedings, non-admission, requests for deferral or tax waiver, and appeals that are clearly unfounded or well-founded shall be made by the President or Chairperson, the Vice President or Vice Chairperson, or another member of the Tax Appeals Commission acting as a sole judge.

1. The Commission Secretaries are responsible for

a) the management of the secretariat,

b) the organization of the meetings of the Tax Appeal Commission,

c) the performance of tasks delegated to them by the President, particularly conducting proceedings until the commission meeting is convened;

d) drafting of orders, decisions, opinions, and communications to parties and authorities,

e) taking minutes during commission meetings,

f) overseeing the accounting system.

2. The Commission Secretaries have an advisory voice in the negotiations.

1. The conduct of proceedings is the responsibility of the President of the Tax Appeals Commission. It may be delegated to another commission member or a commission secretary.

2. The conduct of proceedings includes, in particular

a) the examination of incoming appeals and the ordering of measures to rectify deficiencies,

b) the issuance of a cost advance and the decision on requests for free legal assistance,

c) the conduct of the exchange of written submissions,

d) the ordering of evidentiary measures,

e) the ordering of an oral hearing,

f) the ordering of the circular proceedings,

g) the convening of commission meetings as well as the designation of rapporteurs and commission members.

3. Procedural orders and decisions are only independently contestable if they can cause irreparable harm to a party.

1. Upon receipt of the appeal, the appeal proceedings are initiated.

2. The President confirms receipt of the appeal and invites the tax administration to submit a statement and transmit the files.

3. The President may order the conduct of an additional exchange of written submissions.

4. Submissions from one party are delivered to the opposing party in a copy for their information.

5. Illegible, improper, or excessively verbose submissions from a party will be rejected with a warning of the consequences of default if not improved.

6. Once the exchange of submissions is complete, the files are complete, and any investigative and evidentiary measures have been carried out, the appeal files are circulated among the members.

1. The President may, at the request of a commission member, a party, or on their own initiative, order an oral hearing of the parties. During the hearing, each party is given the opportunity to discuss their position and supplement their submissions.

2. The Tax Appeals Commission shall undertake the necessary investigative and evidentiary measures. It may request the cooperation of the tax administration in clarifying the facts.

3. The Tax Appeals Commission may hear witnesses. The provisions of the Code of Civil Procedure shall apply accordingly.

4. The Tax Appeals Commission conducts its deliberations in the absence of the parties.

1. The Tax Appeals Commission shall notify the parties of its decision promptly in the operative part. In cases where no reasoning for the decision is provided, it shall inform the parties that they may request the reasoning in writing within ten days, failing which the decision shall become legally binding. In cases where a written reasoning is provided, the appeal period begins upon its delivery.

2. The decision of the Tax Appeals Commission shall be designated as such and must contain information on its composition, the operative part, and in the case of a reasoned decision, advice on legal remedies.

1. The Determination of the Procedural Costs and Representation Costs is Governed by the Court Fees Act.

2. In the Event of Withdrawal, Termination of the Legal Matter by Dismissal Resolution, or Issuance of a Decision without Grounds, the Procedural Costs May Be Reduced.

1. If the appealing party is indigent and their request does not appear manifestly devoid of prospect, they may, upon application, be wholly or partially exempted from providing an advance payment for costs or from the imposition of procedural fees.

2. Moreover, an indigent party may be assigned a lawyer at the expense of the canton if they are unable to represent their case on their own and their request does not appear manifestly devoid of prospect.

3. If the indigent party later acquires sufficient means, they are obligated to reimburse the canton for the procedural and attorney fees.

1. The government council sets the interest compensation rates for each calendar year.

2. The interest rates apply to all tax amounts and fines in the relevant calendar year.

3. The interest rate at the beginning of a debt collection procedure remains valid until its completion.

4. No compound interest is charged.

1. The compensation interest shall be granted on advance payments from the receipt of payment until the due date, subject to the following provisions.

2. Advance payments are subject to interest for periodically owed taxes (income, property, profit, capital, and property taxes) at the earliest from the beginning of the tax period, and for non-periodic taxes (property gains, inheritance, and gift taxes) at the earliest from the time the tax claim arises.

1. Interest on arrears shall be levied on all tax payments made after their due date.

2. Refund interest shall be granted on overpaid tax amounts, which are attributable to a subsequently reduced definitive or provisional assessment. It shall be equivalent to the interest on arrears.

1. No compensation or refund interest is granted on withholding tax at the source.

1. Taxes are to be paid by transfer to an account of the canton specified by the Tax Administration. Cash payments are possible at post offices of Swiss Post Ltd., pursuant to Art. 43 para. 1 lit. c of the Postal Ordinance (VPG) of August 29, 2012. Paragraph 2 remains reserved.

2. The inheritance tax is to be paid to the cantonal court treasury.

1. The withholding tax and the U.S. tax withholding are credited as prepayments to the beginning of the year when the income and wealth tax becomes due (year of liability), provided that the taxable person has applied for their refund during the course of this year by submitting a fully completed tax return. Otherwise, the credit is applied at the time of filing the tax return.

2. According to the Ordinance on the Credit of Foreign Withholding Taxes (VStA) dated August 22, 1967, creditable foreign withholding taxes are credited at the time the income and wealth tax becomes due.

3. The refund or rebooking of the withholding tax and the additional U.S. tax withholding, as well as the credit amount of the foreign withholding taxes, occurs no earlier than after the issuance of the assessment order in which the corresponding income subject to tax has been assessed.

1. Payment facilities consist of the deferment of the entire or a part of the owed tax amount, or in the granting of installment payments.

2. The deferment or payment in installments does not exempt from the obligation to pay interest.

3. Applications for payment facilities must generally be submitted in writing and with justification.

1. Anyone who fails to make payment of taxes, interest, fines, or fees by the prescribed due date, without a timely request for an extension, will be reminded upon the expiration of the deadline. This reminder is free of charge.

2. If the payment reminder has no effect or an extended deadline expires unused, the liable person will be sent a warning notice. A fee of 40 Swiss Francs is charged for each warning notice.

3. If the warning notices have no effect and enforcement proceedings need to be initiated against the liable person, the tax administration will charge an administrative fee of 50 Swiss Francs for its collection measures.

1. A fee of 40 francs shall be charged for applications to extend the deadline for tax payment.

2. The first application for an extension of the tax payment deadline is free of charge

a) for periodic taxes due on the general due date, provided the extension is requested no later than December 31 of the due year;

b) for periodic taxes due on a special due date, for the real estate capital gains tax, and for the inheritance and gift tax, provided the extension is requested no later than 60 days after the delivery of the assessment notice.

1. A tax remission can only be applied for taxes, interest, fines, fees, or procedural costs that have been legally imposed and, in principle, have not yet been paid.

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1. The tax administration considers the overall economic circumstances of the taxable person when making its decision. Primarily decisive are the circumstances at the time of the decision, as well as developments since the assessment to which the remission request pertains, and prospects for the future.

2. The decision on tax remission is communicated to the applicant in writing. It contains a brief statement of reasons.

3. Tax remissions involving amounts of more than 20,000 francs require approval by the Department of Finance.

1. Jurisdiction over appeals against objection decisions by the municipalities of Bettingen and Riehen concerning municipal income or capital gains tax lies with the cantonal tax appeal commission, provided it is designated as the appeal instance in the municipal tax regulations.

1. The enforcement of the Law on Property Transfer Tax is, unless specific authorities are designated, the responsibility of the Tax Administration.

2. The payment or securing of the Property Transfer Tax is conducted through a transfer to an account specified by the Tax Administration of the canton. Cash payments are permitted within the scope of Art. 43 para. 1 lit. c VPG at Swiss Post AG branches.

3. The provisions of the law on direct taxes concerning the organization of authorities and the procedure are applicable mutatis mutandis to the levying of the Property Transfer Tax, insofar as the Property Transfer Tax Law does not contain differing regulations.

1. This regulation shall be published; it becomes effective on January 1, 2001. At the same time, the Ordinance on the Law on Direct Taxes dated January 30, 1990, is repealed.