Art. 186 Tax Law (TL)

1 The Tax Authority shall decide on the request for tax remission.

1a The procedure for tax remission does not have a suspensive effect.

1b A request for tax remission submitted after the issuance of the enforcement request is declared inadmissible.

2 The remission decision may be subject to conditions.

2a The remission decision also applies to municipal taxes.

3 It is subject to complaint and appeal to the Cantonal Appeals Commission and the Administrative Court of the Cantonal Tribunal, by both the taxpayer and the municipality. The right of appeal to the Government against the decision on the complaint is reserved, in accordance with Article 162, paragraph 2, letter c, of the Administrative Procedure Code.

4 The period for complaint and appeal is 30 days from the notification of the decision.

5 The complaint must be reasoned and include any offers of proof.

6 The remission decision may be revoked. The revocation decision is subject to the same legal recourses as the remission decision.

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