Implementing provisions for Tax Legislation (ABzStG) - 1. Other Taxable Values (Art. 8 para. 1 lit. a, lit. abis and lit. f StG[[1]](#articletitle_text_fn_826600_2_1_c)) (ABZSTG)

**1. Natural Persons without Domicile or Residence in Switzerland Are Subject to Taxation Due to Economic Affiliation, if They:**

a) * engage in self-employment or employment within the Canton;

b) * perform employment for an employer with a registered office, actual management, or permanent establishment in the Canton and Switzerland is granted the right to tax income from employment exercised abroad according to the applicable international tax agreement with the respective neighboring state;

c) * receive wages or other compensation from an employer with a registered office, actual management, or permanent establishment in the Canton for work in international transport on board a ship or aircraft or during road transport; this exception does not apply to the taxation of seafarers for employment on board a seagoing vessel operated under the Swiss flag by such an employer.

1. In the case of separately taxed individuals with joint parental responsibility, the child's tax factors as defined in Article 10 paragraph 5 StG shall be attributed to the parent to whom the relief pursuant to Article 39 paragraph 3 StG is granted.

**1. Partnerships Without Legal Personality**

Partnerships without legal personality, which are taxed as a whole pursuant to Article 11, Paragraph 2 of the Tax Code, are liable for tax at the place of their registered office, actual management, or the last residence of the decedent.

1. The minimum amount pursuant to Article 15, paragraph 1, letter a of the StG corresponds to that of Article 14, paragraph 3, letter a of the DBG.

1. In the absence of accounting books, the income tax value is considered to be the acquisition costs, reduced by the depreciations presumably accounted for in previous assessments.

2. If the income tax value was previously reduced in the course of a restructuring, it may be increased for the calculation of capital gains to the extent that the previous restructuring loss was borne by the taxpayer.

1. The deemed rental value for a clearly under-utilized property is proportionally reduced.

2. The deduction for under-utilization can only be granted for the property that is permanently and personally occupied as a residence.

3. A property is considered clearly under-utilized only if one or more rooms are not used throughout the entire year as a bedroom, living room, office, hobby room, guest room, or in any other manner.

4. The deduction for under-utilization only accounts for spatial under-utilization, not temporal under-utilization.

1. The under-utilization deduction can only be granted to those taxpayers who involuntarily possess an excessively large property.

2. Anyone who acquires a property with a large number of rooms and occupies it alone or with a partner cannot claim the under-utilization deduction.

3. An obvious under-utilization cannot be acknowledged if a single taxpayer possesses a 4-room apartment, or a married couple possesses a 5-room apartment.

1. The under-utilization deduction does not lead to a reduction in deductible interest on debt.

2. The actual costs for property maintenance are reduced proportionally. For the calculation of the flat rate for maintenance costs, the remaining imputed rental value is used as a basis.

1. For the calculation of the under-utilization deduction, consideration must be given to the fact that ancillary rooms (kitchen, bathroom, toilet, cellar, attic, etc.) are not considered as rooms and that, as a rule, the smaller rooms are no longer utilized.

2. The under-utilization deduction is to be calculated based on the rental value of the living spaces without the garage.

3. The under-utilization deduction can only be granted if the imputed rental value is effectively taxed. If the imputed rental value is neutralized by the deduction of mortgage interest and maintenance costs, an under-utilization deduction cannot be claimed.

4. As a rule, the under-utilization deduction should be calculated using the following formula

Deduction = (Rental value without garage x Number of unused rooms) / (Number of rooms + 2 or 3 [ancillary rooms]). For apartments, the factor of 2 is generally applied; for single-family homes, the factor of 3 is applied.

1. The underutilization of a property constitutes a tax-reducing fact that must be proven by the taxpayer.

2. If the assessment authority is prevented from verifying the underutilization, an underutilization deduction cannot be granted.

1. For taxable assets of less than 600,000 Swiss Francs, the taxable imputed rental value may amount to a maximum of 30 percent of the cash income. However, the imputed rental value must always be at least 60 percent of the market rental value.

1. The following deductions may be made for additional costs of meals away from home

a) 15 francs per working day, or 3200 francs per year for continuous offsite meals;

b) 7.50 francs per working day, or 1600 francs per year for continuous offsite meals if the meals are subsidized by the employer.

2. The rates according to paragraph 1 also apply in the case of shift or night work.

3. For the additional costs of meals away from home during weekly residence away from home, the following deductions may be made

a) 15 francs per main meal or 30 francs per working day, or 6400 francs per year for year-round weekly residence;

b) 22.50 francs per working day, or 4800 francs per year for year-round weekly residence if the meals are subsidized by the employer.

4. Necessary additional costs for accommodation away from home can be deducted as customary local expenses for a room. The deduction amounts to a maximum of 9600 francs per year.

1. For ancillary activities in the public interest, the following regulation applies from the tax period 2008

a) Attendance fees and similar income totaling 1000 Swiss francs per calendar year are tax-free.

b) For amounts exceeding this, 50 percent, but no more than 1000 Swiss francs, are considered as lump-sum income-related expenses. Higher actual income-related expenses must be proven overall.

1. Depreciations pursuant to Article 32 paragraph 1 letter a and Article 81 paragraph 1 letter b of the StG, as well as provisions according to Article 32 paragraph 1 letter b and Article 81 paragraph 1 letter c of the StG, are regulated in the appendices of this enactment.

1. Provisions for Research and Development Pursuant to Article 32 Paragraph 1 Letter c or Article 81 Paragraph 1 Letter d StG may only be established in relation to specific projects or products. The enterprise must demonstrate that the corresponding expenses will be incurred over a period of approximately five years.

1. The reserves may not exceed 10 percent of the taxable profit annually (before deduction of the reserve) and in total may not exceed the amount of 1 million Swiss francs.

1. Reserves must be dissolved with an impact on profit and loss if no expenses for research and development are incurred within the specified period.

2. Research and development costs for products or projects for which a reserve has been established must be debited to the reserve and may not be charged to the expenses.

1. The two-year period for depreciation on the replacement asset under Article 33 paragraph 3 or Article 84 paragraph 3 of the Tax Act can be extended by one further year upon a well-founded request. The assessment authority must decide on this within 60 days. The decision is to be communicated through an official order, against which an objection and an appeal may be filed.

2. Requests that are not granted do not interrupt the running of the two-year period according to Article 33 paragraph 3 or Article 84 paragraph 3 of the Tax Act.

1. For the deduction of administration and maintenance costs of developed private properties, the standard deduction is

a) 10 percent of the gross rental income or imputed rental value if the building is up to 10 years old, or

b) 20 percent of the gross rental income or imputed rental value for older buildings.

1. In the case of underutilization, the maintenance allowance is to be calculated from the imputed rental value reduced by the deduction for underutilization.

1. In cohabitation relationships with common children, it is presumed that the cohabiting partner with the higher net income primarily bears the maintenance costs of the children.

1. If the child alternates living in the household of the mother or the father and neither parent can claim child support deductions, the relief pursuant to Article 39 paragraph 3 StG is generally granted to the parent with the higher net income.

1. In partially remunerative legal transactions, taxation is only deferred to the extent that the compensation does not exceed the asset value of the previous owner.

2. For the acquirer, in the case of tax deferral, Article 46 paragraph 2 of the Tax Code applies. Otherwise, the compensation is considered the purchase price.

3. The deduction for the duration of possession is calculated based on the average duration of ownership, taking into account the asset values.

1. For taxpayers with a full-year tax liability, the results of the fiscal year-end shall be used for determining the tax rate without conversion. In the case of a partial-year tax liability and a fiscal year that is less than a full year, the ordinary profits shall be annualized to twelve months for the purpose of determining the tax rate; the conversion shall be based on the duration of the tax liability. However, if the duration of the partial-year fiscal year exceeds that of the partial-year tax liability, the ordinary profits may only be annualized to twelve months based on the duration of the fiscal year for determining the tax rate.

2. The ordinary profits of a fiscal year encompassing twelve or more months shall not be annualized for tax rate determination, even in the case of a partial-year tax liability.

1. The timing of the conclusion of a transaction must not be postponed primarily for tax reasons.

1. Passive income as defined in Article 87, Paragraph 3 of the Tax Code particularly includes capital gains, license and patent fees, rental interests, and reinsurance premiums.

2. The proportion of foreign income is determined by the tax administration based on the extent and significance of the management activities in Switzerland.

1. Subject to Taxation at the Source

a) Employees residing in a neighboring state for their income earned abroad from dependent employment for an employer with its seat, actual administration, or permanent establishment in the canton, provided that Switzerland is granted a taxation right regarding the employment exercised abroad under the applicable international tax agreement with the respective neighboring state. Article 98 paragraph 2 of the Tax Act does not apply;

b) Employees residing abroad who receive wages or other compensation for work in international transport on board a ship or an aircraft, or during road transport, from an employer with its seat, actual administration, or permanent establishment in the canton; excepted from this is the taxation of seafarers for their employment on board a seagoing vessel operated under the Swiss flag by such an employer. Article 98 paragraph 2 of the Tax Act does not apply.

1. For the withholding tax, the following rate codes are assigned to the categories listed below

a) Rate Code A: unmarried, divorced, legally or actually separated, and widowed persons who do not live in the same household with children or persons in need of support;

b) Rate Code B: spouses living in a legally and actually undivided marriage, where only one spouse is gainfully employed;

c) Rate Code C: spouses living in a legally and actually undivided marriage, where both spouses are gainfully employed;

d) * ...

e) * Rate Code E: persons taxed under the simplified settlement procedure according to Article 99a StG;

f) * ...

fbis) * Rate Code G: replacement income according to Article 27a, which is not disbursed through the employers to the persons liable for withholding tax;

g) Rate Code H: unmarried, divorced, legally or actually separated, and widowed persons who live in the same household with children or persons in need of support, and mainly cover their maintenance needs;

h) Rate Code L: cross-border commuters under the agreement of 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 Rate Code A;

i) Rate Code M: cross-border commuters under the DBA-D who meet the requirements for Rate Code B;

j) Rate Code N: cross-border commuters under the DBA-D who meet the requirements for Rate Code C;

k) * ...

l) * Rate Code P: cross-border commuters under the DBA-D who meet the requirements for Rate Code H;

m) * Rate Code Q: cross-border commuters under the DBA-D who meet the requirements for Rate Code G;

n) * Rate Code R: cross-border commuters taxed according to Article 3 paragraph 1 of the agreement of December 23, 2020, between the Swiss Confederation and the Italian Republic on the taxation of cross-border commuters (Cross-border Commuter Agreement CH-IT) who meet the requirements for Rate Code A;

o) * Rate Code S: cross-border commuters taxed according to Article 3 paragraph 1 of the Cross-border Commuter Agreement CH-IT who meet the requirements for Rate Code B;

p) * Rate Code T: cross-border commuters taxed according to Article 3 paragraph 1 of the Cross-border Commuter Agreement CH-IT who meet the requirements for Rate Code C;

q) * Rate Code U: cross-border commuters taxed according to Article 3 paragraph 1 of the Cross-border Commuter Agreement CH-IT who meet the requirements for Rate Code H;

r) * Rate Code V: cross-border commuters taxed according to Article 3 paragraph 1 of the Cross-border Commuter Agreement CH-IT who meet the requirements for Rate Code G.

1bis The withholding tax (including the share for the municipality and church) on replacement income with Rate Code G is

a) * 0.0% for the first Fr. 18,000;

b) * 8.7% for the next Fr. 6,000;

c) * 13.1% for the next Fr. 12,000;

d) * 15.3% for the next Fr. 12,000;

e) * 16.6% for the next Fr. 12,000;

f) * 16.1% for the next Fr. 30,000;

g) * 16.5% for the next Fr. 30,000;

h) * 17.8% for the next Fr. 60,000;

i) * 19.7% for the next Fr. 640,000;

j) * 18.6% for the entire taxable income if it exceeds Fr. 820,000.

1ter The withholding tax of cross-border commuters according to paragraph 1 letters n - r amounts to 80 percent of the withholding tax according to the rate code for which they meet the requirements.

2. The Cantonal Tax Administration calculates the monthly rates according to paragraph 1 letters a - c, g - j, l, and n - q with and without consideration of the church tax corresponding to the deductions and rates applicable in the ordinary assessment.

3. For determining the rate, ordinary income is converted to an annual basis. For determining the tax rate with Rate Code C, it is assumed that the withholding taxpayer and their spouse have equal employment income, with the Cantonal Tax Administration capping the spouse's income.

4. ...

1. The relevant conditions for tax deduction are those at the time of payment, transfer, crediting, or offsetting of the taxable benefit.

2. ...

3. ...

4. ...

5. ...

6. Regarding the methods and procedure for calculating the withholding tax, the circular prepared by the Federal Tax Administration in collaboration with the cantons is applicable.

7. For the calculation of withholding tax, Article 66 paragraph 3 of the Tax Law applies correspondingly.

1. Subject to withholding tax are all substitute incomes from employment relationships as well as from health, accident, disability, and unemployment insurance. This includes, in particular, daily allowances, compensations, partial pensions, and capital benefits that take the place of such payments.

1. If a taxable person receives remuneration from a debtor of the taxable service who is not resident in Switzerland, they are assessed under the ordinary procedure.

2. However, they will be taxed at source in Switzerland if

a) the remuneration for the service is borne by a permanent establishment or fixed facility of the employer located in Switzerland;

b) there is an intra-group employee assignment, and the company based in Switzerland qualifies as the de facto employer; or

c) a foreign personnel leasing company supplies personnel to an operational unit in Switzerland in contradiction to Article 12 paragraph 2 of the Employment Agency Act of October 6, 1989, and the remuneration for the service is borne by this operational unit.

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.

1. An application submitted in the sense of Article 105abis StG cannot be withdrawn.

2. Divorced or legally or factually separated spouses, who have been subsequently assessed at their request according to Article 105abis StG, will continue to be subsequently assessed until the end of their liability to pay withholding tax.

1. Upon request by individuals subject to withholding tax who make maintenance payments pursuant to Article 36, paragraph 1, letter c of the Tax Act and are subject to tariff codes A, B, C, or H, the tax authority may take into account child deductions up to the amount of the maintenance payments in order to alleviate hardship cases when calculating the withholding tax.

2. If maintenance payments have been taken into account under the application of one of these tariff codes, a subsequent ordinary assessment will only be carried out upon request of the person subject to withholding tax. If the subsequent ordinary assessment is requested, it will be conducted until the end of the withholding tax liability.

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

a) * receive a permanent residence permit;

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

2. The tax at source is no longer owed from the month following the granting of the permanent residence permit or the marriage. The tax deducted at source will be credited interest-free.

3. ...

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. Taxpayers resident abroad are considered to be natural persons without tax domicile or residence in Switzerland and legal entities without their registered office or actual management in Switzerland.

1. A person who is liable to tax under Article 8, paragraph 1 of the StG and who regularly declares at least 90 percent of their worldwide gross income, including the gross income of their spouse, in Switzerland (quasi-residence) may submit a written application to the competent tax authority for a subsequent ordinary assessment by March 31 of the year following the tax year. An application filed under Article 105ater of the StG cannot be withdrawn.

2. In the assessment procedure, the tax authority examines whether the person subject to withholding tax fulfills the requirements of quasi-residence during the tax year. To do this, it first determines the worldwide gross income according to Articles 16 - 19 and 21 - 29 of the StG, and then the portion of the gross income taxable in Switzerland.

3. For cross-border commuters according to Article 2, letter b of the CH-IT Cross-Border Commuter Agreement, no subsequent ordinary assessment may be conducted based on quasi-residence.

1. The competent cantonal tax authorities may conduct a retroactive ordinary assessment ex officio if the records indicate a justified suspicion of egregious circumstances in favor of or against the taxpayer.

2. Article 125 of the Tax Law concerning the statute of limitations for assessments applies to the initiation of a retroactive ordinary assessment ex officio.

3. For cross-border commuters according to Article 2 letter b of the CH-IT Cross-Border Commuter Agreement, a retroactive ordinary assessment ex officio may not be conducted.

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

The daily income of artists, athletes, and speakers residing abroad is considered as the income under Article 100, paragraph 5 of the Tax Law, divided by the number of performance and rehearsal days. The daily income particularly includes

a) * Gross income, including all allowances, supplementary income, and benefits in kind; and

b) * All expenses, costs, and withholding taxes covered by the organizer.

2. If, within groups, the share of an individual member is not known or difficult to determine, the average daily income per head will be calculated for its determination.

1. For mortgage creditors residing abroad, taxable income is considered to be the gross income from claims according to Article 102 of the Tax Act. This includes interest that is paid not to the person subject to withholding tax but to a third party.

1. Insofar as no divergent regulation by international treaty exists, pensions received by recipients residing abroad are subject to withholding tax according to Article 103 of the Tax Code.

2. If the withholding tax is not collected because the taxation right lies with the other contracting state, the debtor of the taxable benefit must obtain written confirmation of the recipient's foreign residence and periodically verify it.

1. Capital benefits pursuant to Article 103 StG are subject to withholding tax regardless of the provisions of the interstate agreement.

2. The withheld tax will be refunded without interest by the Cantonal Tax Administration if the recipient of the capital benefit

a) * submits a corresponding application within three years from the date of payment; and

b) * attaches to the application a certification from the competent tax authority of the eligible country of residence, confirming that it is aware of the capital benefit and that the recipient of the capital benefit is a resident person within the meaning of the Double Taxation Agreement with Switzerland.

1. The withholding tax is waived if the taxable income is less than

a) * 300 Swiss Francs in total for artists, athletes, and lecturers;

b) 300 Swiss Francs in the calendar year for board members;

c) 300 Swiss Francs in the calendar year for mortgage creditors;

d) 1000 Swiss Francs in the calendar year for recipients of pension benefits.

1. The tax withheld at the source becomes due at the time of payment, transfer, credit, or settlement of the taxable service. The debtor of the taxable service must deduct the withholding tax regardless of any objections (Art. 133 StG) or wage garnishments.

1. Withholding tax also applies to benefits that are not received by the taxpayer but by a third party (Article 8, Paragraph 2 StG).

1. The taxpayer and the debtor of the taxable service must provide the Cantonal Tax Administration with information concerning the circumstances relevant for the collection of the withholding tax upon request. Articles 104 and Articles 127-132 of the Tax Act shall apply mutatis mutandis.

1. The debtor of the taxable service is responsible for applying the correct rate. If the taxpayer does not reliably disclose their personal circumstances, the following rates are applied

a) for single employees and those with an indeterminate marital status, rate A0;

b) * for married employees, rate C0.

c) * ...

2. The debtor of the taxable service is obligated to determine whether the rate with or without church tax is applicable. If the taxpayer does not reliably disclose their personal circumstances in this regard, the rate including church tax applies.

3. The withholding tax must be accounted for monthly by the debtor of the taxable service. The Cantonal Tax Administration may, upon request from the debtor of the taxable service, grant semi-annual accounting periods in exceptional cases. The statements must be submitted within one month after the end of the accounting period.

4. ...

5. ...

1. Employers must report the employment of individuals who are subject to withholding tax according to Article 98 of the Tax Act to the competent tax authority 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 via the monthly statement.

3. Employees must report to the employer any changes in circumstances that are relevant for the collection of withholding tax. The employer reports these changes to the competent tax authority within the deadlines specified in paragraphs 1 and 2.

1. The previous employer must, upon request, issue a certificate according to Article 48b paragraph 1 ABzStG to the employee residing in France when the employment relationship ends during the year. The certificate must contain the following information

a) Name, first name, and address of the employee at the time of departure;

b) Period of limited tax liability during employment in the calendar year;

c) Average degree of employment in percentage during the period referred to in item b;

d) Number of working days in the form of temporary assignments in the state of residence during the period referred to in item b;

e) Number of working days in the form of temporary assignments in third countries during the period referred to in item b;

f) Number of teleworking days or teleworking percentage in the state of residence during the period referred to in item b, excluding temporary assignments referred to in items d and e;

g) Number of overnight stays in Switzerland for employees subject to the Agreement of April 11, 1983, between the Swiss Federal Council and the Government of the French Republic on the taxation of income from employment of cross-border commuters.

1. The tax authorities may require a taxable person residing or domiciled abroad to appoint a representative in Switzerland.

2. Persons who, pursuant to Article 105ater of the Tax Act, apply for a subsequent ordinary assessment must submit the necessary documents and designate a delivery address in Switzerland. If no delivery address is designated or if the delivery address becomes invalid during the assessment procedure, the competent authority shall grant the taxable person a reasonable period to designate a valid delivery address. If this period expires without action, the withholding tax shall replace the tax to be assessed in the ordinary procedure on earned income. Article 124 paragraph 3 of the Tax Act concerning the reinstatement of the period applies mutatis mutandis.

**1. The taxpayer can request a ruling from the tax assessment authority by March 31 of the tax year following the due date of the obligation regarding the existence and extent of the tax liability if they:**

a) *disagree with the withholding tax deduction according to the certificate under Article 104 of the Tax Act; or*

b) *have not received the certificate under Article 104 of the Tax Act from the employer.*

**2. The debtor of the taxable obligation can request a ruling from the tax assessment authority by March 31 of the tax year following the due date of the obligation regarding the existence and extent of the tax liability.**

1. If the debtor of the taxable performance has not carried out or has insufficiently carried out the tax deduction, they are obliged to make a supplementary payment along with interest. The debtor retains the right to have recourse to the taxpayer.

2. The right to assert the supplementary claim expires ten years after the end of the calendar year in which the tax deduction should have taken place.

3. If the debtor of the taxable performance has made an excessively high tax deduction, they must repay the difference to the taxpayer. If they have already settled this with the responsible collection authority, that authority may directly refund the difference to the taxpayer.

4. Otherwise, the obligation to refund is governed by Article 157 of the Tax Act.

5. The taxable person may be obliged by the assessment authority to make a supplementary payment of the withholding tax owed by them if the taxable performance paid out was not or was not fully reduced by the withholding tax, and a subsequent collection from the debtor of the taxable performance is not possible.

1. An objection against a decision regarding the withholding tax can be lodged according to Article 137 of the Tax Act not only by the taxpayer but also by the debtor of the taxable benefit.

1. The tax administration reviews the settlement and issues an invoice, or in the case of discrepancies with the settlement, an order and invoice.

2. The payment period is 30 days from the date of invoicing.

3. ...

4. Interest for late payments is owed in accordance with Article 153 of the Tax Act.

5. ...

1. The withholding tax is distributed as follows

a) Canton and municipalities each 45 percent;

b) National churches 10 percent.

2. The distribution to the municipalities is carried out in accordance with Article 105d paragraph 2 of the StG.

3. The same formula used for the allocation of church taxes is applied for the allocation of tax revenues to the two national churches.

1. For withholding tax liable persons according to tariff code A - C and F - Q, the allocation to the churches is made according to the religious affiliation of the withholding tax liable person.

1. The cantonal tax administration issues supplementary instructions to the debtors of the taxable performance and to the municipalities.

1. The cantonal tax administration issues the regulations on the transmission, probative value, retention period, and deletion of the data.

1. The cantonal tax administration issues the instructions necessary for electronic transmission without a signature.

1. The deadline for signing the tax return by the second spouse is generally granted through publication in the Cantonal Gazette and only in exceptional cases through a written request to the concerned spouse.

1. The tax declaration must be submitted even if an individual or a legal entity is only subject to limited tax liability in the canton.

1. The tax return can also be submitted in electronic form. The taxpayer can choose between submission in paper form and electronic submission.

2. ...

1. In the event of a mid-year departure, the previous employer must issue a certificate to the employee, upon request and at the time of termination of the employment relationship, containing the relevant information regarding the dependent employment as required by Article 98, paragraph 1, letter b, of the StG and Article 24c, paragraph 1, letter a, of the ABzStG, necessary for the implementation of the respective international agreement in the tax area. The Federal Department of Finance, in collaboration with the cantons, shall regulate the details.

1. The tax authorities must submit a certificate for each tax year or for each tax period

a) Employers regarding wage data of employees according to Article 98 paragraph 1 letter b of the StG (Tax Law) and Article 24c paragraph 1 letter a of the ABzStG (Agreement on the Automatic Exchange of Information in Tax Matters), for which an international agreement in the field of taxation provides for the international automatic exchange of information about these data.

2. A copy of the certificate must be delivered to the taxable person.

1. The first installment of the income and wealth tax for the respective tax year is to be paid by the end of February of the year following the tax year.

2. The second installment of the income and wealth tax for the respective tax year is to be paid by the end of April of the year following the tax year.

3. The average due date for the income and wealth tax of the respective tax year is March 31st of the year following the tax year.

4. The tax administration may waive issuing a provisional tax assessment for small amounts.

1. The Cantonal Tax Administration is authorized to deliver invoices electronically starting from the calendar year 2013, and after the taxpayer has registered.

1. An advance payment interest as per Article 153, paragraph 4 of the Tax Act, and any possible surplus shall be credited to the seller or paid out to them.

2. If a sale results not in a real estate gains tax but in an income tax, the advance payment will not be subject to interest.

1. The fee for the second reminder is 30 Swiss Francs.

2. The enforcement fee is 100 Swiss Francs.

1. For recipients of supplementary benefits under the Federal Act on Supplementary Benefits to Old Age, Survivors, and Invalidity Insurance, as well as for recipients of support benefits under Article 1 of the Cantonal Act on Support for the Needy, a zero assessment may be issued upon application, provided that the relevant assets are less than 25,000 Swiss Francs (for singles) or 40,000 Swiss Francs (for married couples).

2. The relevant assets consist of net assets plus the difference between the tax value of real estate and its market value according to the latest official assessment.

3. By submitting the application as per paragraph 1, the taxpayer waives the right to claim the refund of withholding tax.

1. The Cantonal Tax Administration is responsible for

a) * the collection of withholding taxes according to the Federal Tax Act (DBG);

b) * ...

c) the prosecution of tax evasion and violations of procedural obligations pursuant to Article 182 paragraph 4 of the Federal Tax Act (DBG).

2. ...

1. The municipalities are obligated to

a) publish the required notices and demands;

b) prepare the tax register according to the instructions of the cantonal tax administration;

c) maintain the tax records according to the instructions of the cantonal tax administration;

d) distribute individual tax return forms.

1. Municipalities that assess a minimum number of cases and have appropriately trained personnel may participate in the assessment of income and wealth taxes. The assessing individual must successfully complete the training and continuing education required by the Cantonal Tax Administration.

2. The municipality must assess at least 1,000 cases per municipal employee.

3. The Tax Administration may grant exceptions in professionally justified cases.

1. The municipality may apply to assess 50, 60, 70, or 80 percent of the cases. The application for participation or change in the extent of participation must be submitted in writing to the Cantonal Tax Administration by the end of April of the current year for the following year.

2. The Tax Administration may approve a higher quota in professionally justified cases if the workflows are not thereby impeded.

1. Municipalities involved in the assessment process must, according to the instructions of the tax administration

a) * ascertain and file all facts and documents relevant to the assessment, and formally review the self-declarations in the incoming main and supplementary forms as long as the tax returns are still submitted in the municipality;

b) * assess individuals with dependent employment, those with limited tax liability, as well as non-working individuals;

c) * provide the tax commissioner and his staff with suitable workspaces with IT infrastructure and the necessary, qualified personnel for the completion of secretarial tasks.

1. The municipality receives compensation of 7 francs per case for entry control at the register, but at least 1000 francs, as long as the tax returns are still submitted to the municipality.

2. ...

1. Municipalities involved in joint assessment are obliged to preliminarily record all data from tax returns submitted within the municipality. Municipalities not involved in joint assessment may undertake the preliminary recording if they are connected to the electronic assessment system (EVA).

2. For manual preliminary recording, the municipality receives seven Swiss francs per case. This compensation is not granted in addition to assessment compensation.

3. Preliminary recording using a barcode or scanner is not compensated.

1. The municipality shall receive compensation per independently assessed case as follows

a) 45 Swiss Francs for 50% of the cases

b) 50 Swiss Francs for 60% of the cases

c) 55 Swiss Francs for 70% of the cases

d) 60 Swiss Francs for 80% of the cases

e) 65 Swiss Francs for 90% of the cases

2. The percentage rate shall be calculated from the total number of taxpayers minus the self-employed.

3. If the compensations payable according to paragraph 1 exceed the amount available under Article 171 paragraph 1 of the Tax Act, the rates in paragraph 1 shall be reduced proportionally.

4. The Cantonal Tax Administration may reduce the compensation if the assessing person does not have the required education and training in tax law or if the work quality does not meet the required standards.

1. The municipalities receive compensation amounting to 1.5 percent of the collected cantonal taxes for the accurate management of the register data of those subject to withholding tax and for the reporting pursuant to Article 169, paragraph 1, letter d of the Tax Act.

2. The Cantonal Tax Administration may reduce or revoke the compensation if the quality of the register data of those subject to withholding tax does not meet the required standards.

1. No compensation is demanded from the municipalities for the assessment of income and wealth taxes by the cantonal tax administration.

2. For the assessment of individuals taxed based on expenditure, the municipalities pay 150 Swiss Francs per case.

3. For the scanning and electronic archiving of tax records by the cantonal tax administration, the municipalities pay compensation of 2 Swiss Francs per taxpayer.

1. The municipalities compensate the cantonal tax administration for the assessment and collection of the real estate capital gains tax with a case-based flat rate of 90 francs.

2. The flat rate must also be paid in the event of a zero assessment and with a replacement purchase.

3. A reassessment as per Article 52 paragraph 2 of the Tax Act does not trigger compensation.

1. The Cantonal Tax Administration receives a compensation of 2.5 percent of the collected municipal share from the municipalities.

2. The national churches and church municipalities compensate the Cantonal Tax Administration with four percent of the collected church shares.

1. The cantonal tax administration levies a fee of 2 percent of the collected taxes for the assessment, collection, and accounting of the profit and capital tax for the municipalities, as well as the cultural tax.

1. The reimbursement application on the securities register or on the corresponding form must be submitted simultaneously with the tax return.

1. The cantonal tax administration reviews the refund applications received, investigates the facts of the case, takes all measures necessary for the correct determination of the refund entitlement, and makes a decision.

2. The cantonal tax administration may carry out a provisional refund for the withholding tax. The corresponding decision does not require justification and cannot be appealed.

1. The refund of creditable foreign withholding taxes as well as the additional US withholding tax is carried out according to the rules for the withholding tax (Art. 72 StG).

1. The amount of creditable foreign withholding taxes is allocated among the individual tax authorities or tax recipients according to the Federal Council ordinance on the crediting of foreign withholding taxes.

2. The amount charged to the federal government is reduced by the cantonal share of the direct federal tax. This reduction is borne by the canton.

1. The substantive legal provisions of the implementing regulations for the Tax Law of February 13, 2001, apply to the cases of the tax period 2007 and earlier tax periods.

1. Assessment and Collection of the Municipal Property Gain Tax, Whose Taxable Event Occurred Before January 1, 2009, Shall Be Conducted by the Competent Municipality. The Same Applies to Objections, Legal Remedies, and Further Decisions.

1. Assessment of Property Tax for the Tax Period 2008 and Earlier Tax Periods

For legal entities, the assessment of the property tax is conducted by the municipality, while for natural persons, it is conducted by the authority responsible for direct taxes pursuant to the tax law.

1. Taxpayers pursuant to Article 98, Paragraph 1, Letter a, as well as quasi-residents falling under Article 98, Paragraph 1, Letter b of the Tax Law, may, provided no fixed tax rate is applied, submit a written request for a rate correction to the Cantonal Tax Administration for the tax year 2020 by March 31, 2021. This allows deductions related to income, increased professional expenses, costs of vocational training and education, including retraining costs, interest on debt, maintenance contributions, contributions to tied private pension schemes, illness and accident costs, disability-related costs, as well as childcare expenses to be claimed, insofar as these are not considered in the rate.

2. No rate correction will be made for taxpayers with a subsequent ordinary assessment.

3. Article 42 applies mutatis mutandis to the procedure.

1. These implementing provisions shall enter into force on January 1, 2008.

2. Upon the entry into force of these implementing provisions, the implementing provisions of February 13, 2001, are repealed, subject to Article 69.