Art. 51 Implementing provisions for Tax Legislation (ABzStG) - 5. Zero Assessment (Art. 156a StG)

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.

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