Art. 24 Act on Municipal and Church Taxes (GKStG) - Church Taxes

1. The regional churches and their parishes may levy an income and wealth tax as a percentage of the basic cantonal tax. The regional church or the parish shall determine the tax rate for the following year by no later than December.

2. The tax obligation is determined by the church affiliation of the individual taxpayer at the end of the tax period or of the tax obligation, and according to the provisions of the cantonal tax law. In denominationally mixed marriages, the total factors are to be equally divided between the two spouses.

3. The tax object, tax rate, and assessment of the tax are determined in accordance with the provisions of the cantonal tax law. The general due date corresponds to that of the municipal taxes.

4. The assessment is carried out together with the municipal tax by the competent authority. This also applies to objections, legal remedies, and other decisions.

5. The parish is responsible for determining the subjective tax liability.

6. The collection of the tax falls under the jurisdiction of the municipality.

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