Art. 28 Implementing provisions for Tax Legislation (ABzStG) - 1. Mandatory Subsequent Regular Tax Assessment (Art. 105a StG)

1. A subsequent ordinary assessment pursuant to Article 105a of the Tax Act is conducted if the gross income from dependent employment amounts to at least 120,000 Swiss francs in a tax year.

2. Gross income from dependent employment is considered to be the income according to Article 99, paragraph 1bis, letters a and b of the Tax Act.

3. Married couples with dual earners are subject to a subsequent ordinary assessment if the gross income of either the husband or the wife reaches or exceeds the amount specified in paragraph 1 during a tax year.

4. The subsequent ordinary assessment is 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 specified in paragraph 1, the spouses divorce, or separate either factually or legally.

5. In the case of partial-year tax liability, the calculation of the minimum amount is governed by Article 66, paragraph 3 of the Tax Act.

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