§ 41 Tax Ordinance (StV) - Competent Authority

1. The jurisdiction of the issuing authority is determined by the amount of the requested waiver, which is the sum of the direct federal tax, state and municipal taxes, fines, reminder fees, and procedural costs, excluding interest, of all affected municipalities. The decision on waiver requests is made by

a. the municipality of the assessment location for amounts up to 10,000 Swiss francs,

b. the Cantonal Tax Office for amounts exceeding 10,000 Swiss francs.

2. If a waiver request of up to 10,000 Swiss francs is submitted for multiple tax periods and involves various municipalities, the Cantonal Tax Office determines jurisdiction.

3. The Cantonal Tax Office decides differently from paragraph 1a on waiver requests from legal entities and self-employed individuals, as well as requests for waiver of withholding tax, except for withholding tax according to § 110 StG.

4. In the event of a disagreement over the jurisdiction of the issuing authority, the Cantonal Tax Office makes a final decision on jurisdiction.

5. ...

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