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720.200 GKSTGLIMPCC CH-GR

Art. 26 Act on Municipal and Church Taxes (GKStG) - Legal Basis

Enforcement and Procedure
Open official source Full Act (35 Articles) Machine-readable Markdown (.md)

Art. 26 GKStG · Legal Basis

1. The municipalities regulate the principles of tax collection for the taxes according to Article 2, the responsibilities, and the due dates of the taxes in the form of a formal law.

2. The regional churches and their parishes regulate the tax collection and the responsibilities in the form of a formal law.

3. The laws according to paragraphs 1 and 2 must be approved by the government with constitutive effect.

← Art. 25 GKStG - Additional Taxes and Fines Act on Municipal and Church Taxes (GKStG) - Subject of the Act Art. 27 GKStG →

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Court Decisions Applying This Provision (1)

A 2016 32 · gr (Art. 26 Abs. 3 GKStG)
Tourism Tax Assessment Validity and Equality Challenge
Cited as the basis for the cantonal government's approval of the municipal law on guest and tourism taxes.