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Art. 15 Tax Act (StG) - Liability and Co-Liability for the Tax
Art. 15 StG · Liability and Co-Liability for the Tax
1. Spouses living in a legally and factually undivided marriage are jointly and severally liable for the total tax. However, each spouse is only liable for their share of the total tax if one of them is insolvent. Furthermore, they are jointly and severally liable for that part of the total tax attributable to the income and assets of the children.
2. In the case of a legally or factually separated marriage, the joint and several liability ceases to apply to all outstanding tax debts.
3. Joint and several liability with the taxpayers applies to
a. Children under parental care up to the amount of their share of the total tax;
b. Partners residing in Switzerland in a simple partnership, general partnership, or limited partnership up to the amount of their partnership shares for the taxes of partners residing abroad;
c. Buyers and sellers of real estate located in the canton up to three percent of the purchase price for the tax owed by the dealer or intermediary from this activity, if the dealer or intermediary does not have a tax residence in Switzerland;
d. Persons who dissolve business enterprises or operating facilities in the canton or dispose of real estate located in the canton or claims secured by such real estate up to the amount of the net proceeds, if the taxpayers do not have a tax residence in Switzerland.
4. With the successors in tax liability, the estate administrators and executors are jointly and severally liable for the taxes of the deceased's estate up to the amount attributable to the estate's assets at the time of death, provided they perform this activity professionally. The liability ceases if the liable parties can prove that they have exercised all due diligence required under the circumstances.
5. If the succession or the participants are uncertain, so that income and assets are taxed as a whole, the heirs or participants are unlimited and jointly and severally liable.