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720.200 GKSTGLIMPCC CH-GR

Art. 4 Act on Municipal and Church Taxes (GKStG) - Income and Property Taxes

**1. The Taxes of Municipalities - Direct Taxes**
Open official source Full Act (35 Articles) Machine-readable Markdown (.md)

Art. 4 GKStG - Income and Property Taxes · Income and Property Taxes

1. The municipality levies an income and wealth tax as a percentage of the basic cantonal tax. The municipality sets the tax rate for the following tax year no later than December.

2. The tax subject, tax object, tax rate, and assessment of the tax are determined according to the provisions of the cantonal tax law.

3. The assessment is conducted together with the cantonal tax by the authorities according to cantonal tax law. The same applies to objections, legal remedies, and further decisions. Exceptions are made for cases where only a municipal assessment is carried out.

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

5. The assessment and collection of the municipal expenditure tax fall under the jurisdiction of the canton.

← Art. 3 GKStG - Church Taxes Act on Municipal and Church Taxes (GKStG) - Subject of the Act Art. 5 GKStG - Faction Tax →

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Court Decisions Applying This Provision (2)

PVG 2020 12 · gr (Art. 4 Abs. 4 GKStG)
Delegation of Municipal Tax Collection to Cantonal Administration Upheld
The court ruled that the delegation of securing municipal and church taxes is compatible with this provision, thus confirming its application.
A 2013 37 · gr (art. 4 cpv. 2 LImpCC)
Taxpayer Appeal on Profit from Sale of Inherited Apartment Units
Cited as the basis for applying the Cantonal tax principles (including the progressive rate calculation) to the municipal tax.