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641.4 STG CH-OW

Art. 259 Tax Act (StG) - Arrest

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

Art. 259 StG - Arrest · Arrest

1. The order for securing assets is considered an attachment order pursuant to Article 274 of the Federal Act on Debt Collection and Bankruptcy. The attachment is executed by the competent debt enforcement office.

2. An objection to the attachment order under Article 278 of the Federal Act on Debt Collection and Bankruptcy is not permissible.

← Art. 258 StG Tax Act (StG) - Subject Matter of the Act Art. 260 StG →

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Court Decisions Applying This Provision (2)

AbR.1994.95.Nr.23 · ow (Art. 259 Abs. 1 StG)
Improper Seizure of Foundation Property in Tax Execution Case
States that a tax security order is considered an arrest warrant according to Article 274 SchKG.
AbR.2004.05.Nr.25 · ow (Art. 259 Abs. 1 StG)
Tax Arrest Order: Debtor's Assets Held by Third Party Seizable
Constitutes the legal basis for the arrest warrant concerning cantonal and municipal taxes.