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641.11 STGLI CH-JU

Art. 185 Tax Law (TL)

6. Finances, Royal Prerogatives » 64. Taxes and Duties » 641. Direct Taxes of the State and Municipalities
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Art. 185 Tax Law (TL)

1 The taxpayer may be relieved from all or part of the tax due, interest, or penalty if they have fallen into destitution or if payment would result in very severe consequences for them.

2 The request for relief must be submitted to the competent District Revenue and Administration office, which will forward it to the concerned municipalities, granting them a 20-day period for an opinion.

3 The relief procedure is free of charge. However, costs may be imposed on the applicant, either in full or partially, if their request is manifestly unfounded.

← Art. 184 Tax Law (TL) 6. Finances, **Royalties 64. Taxes and Duties 641. Direct Taxes of the State and Municipalities** Art. 186 Tax Law (TL) →

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Court Decisions Applying This Provision (2)

ADM 2017 89 · ju (Art. 185 al. 1 LI)
Foundation Denied Real Estate Gain Tax Remission Over Investment Decision
Cited as the legal basis for tax remission, stating that a taxpayer can be granted remission of all or part of the tax due if they have fallen into destitution or if payment would entail very harsh consequences.
ADM 2010 107 · ju (art. 185 al. 3 LI et 167 al. 4 LIFD)
Taxpayer Denied Remission Due to Insufficient Hardship and Satisfied Right to be Heard
Provisions regarding the possibility of free procedure in tax remission cases.