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641.4 STG CH-OW

Art. 249 Tax Act (StG) - Reminder and Enforcement

Collection and Security of Taxes - Tax Collection - Implementation of Tax Collection
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 249 StG · Reminder and Enforcement

1. Delinquent taxpayers are to be reminded upon the expiration of the payment deadline.

2. If the owed amount is not paid even after a reminder, enforcement proceedings are to be initiated.

3. If the liable parties have no residence in Switzerland or if an attachment has been filed, enforcement proceedings may be initiated without prior reminder.

4. The legally binding final assessments and provisional assessments and decisions of the authorities charged with the execution of this law are equivalent to enforceable court judgments within the meaning of Art. 80 of the Federal Act on Debt Collection and Bankruptcy.

← Art. 248 StG - Payment Tax Act (StG) - Subject Matter of the Act Art. 250 StG →

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Court Decisions Applying This Provision (2)

AbR.2008.09.Nr.11 · ow (Art. 249 Abs. 4 StG)
Tax Opening Denied for Fire Department Levy Due to Lack of Formal Decision
Equates definitive and provisional tax assessments and decisions with enforceable court judgments for the purpose of legal remedies.
AbR.2008.09.Nr.11 · ow (Art. 249 StG)
Tax Opening Denied for Fire Department Levy Due to Lack of Formal Decision
Regulates the issuance of reminders and the associated fees.