Art. 21 Act on Municipal and Church Taxes (GKStG) - Inheritance and Gift Tax

1. The municipality may impose an inheritance and gift tax.

2. The taxpayer, tax exemptions, taxable item, tax claim, and tax assessment, as well as the collection and liability for the inheritance and gift tax, are determined according to the provisions of the cantonal tax law.

3. ...

4. The provisions of the cantonal tax law on tax liability shall apply analogously. For awards and honorary gifts from the canton, tax jurisdiction lies with the municipality of the recipient's residence. If the recipient resides outside the canton, the tax revenue falls to the City of Chur.

5. The municipality establishes the tax rates in a formal law. These are a maximum of

a) 5 percent: for the parental line;

b) * ...

c) 25 percent: for other beneficiaries.

6. Assessment and tax collection occur together with the cantonal inheritance tax and the cantonal gift tax through the cantonal tax administration. The same applies to objections, legal remedies, and further decisions.

7. The municipality decides on applications for waivers and administrative write-offs.

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