§ 198 Tax Act (StG) - Enforcement

1. If the tax is not paid despite a reminder, enforcement proceedings shall be initiated.

2. If the liable person does not have a domicile in Switzerland or assets belonging to them are subject to seizure, enforcement proceedings may be initiated without a prior reminder.

3. Legally binding orders and decisions of the tax authorities and the cantonal court are equivalent to enforceable judicial judgments within the meaning of Article 80, paragraph 2 of the Swiss Federal Act on Debt Collection and Bankruptcy.

4. It is not necessary to file the tax claim in public inventories and on calls for claims.

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