Art. 136A Tax Law (TL)

1 Decisions are notified to the taxpayer in writing and indicate the legal remedies.

2 A taxpayer whose domicile or registered office is abroad is required to designate a representative or a notification address in Switzerland.

3 When the taxpayer has no known domicile or registered office or is abroad without a representative or notification address in Switzerland, the decisions are validly notified to them by publication in the Official Journal.