Article 2 Regulations on the general collection of taxes and the billing procedure (Tax Collection Regulations, BezR) (Steuerbezugsreglement, BezR) - Collecting Authorities

1. The competent administration of the municipality collects for the canton, the municipalities, and the national churches or their parishes

a) the income and wealth taxes of natural persons

b) the poll taxes

c) the minimum taxes on real estate

d) the special taxes on liquidation profits

e) the additional taxes and tax fines of natural persons

f) the taxes on capital benefits from retirement plans

g) * ...

h) the interest, fines, and fees in connection with claims pursuant to this paragraph

2. The Office of Finance collects for the canton, the municipalities, and the national churches or their parishes

a) the profit and capital taxes of legal entities

b) the real estate capital gains taxes

c) the inheritance and gift taxes

d) the additional taxes and tax fines of legal entities

e) the interest, fines, and fees in connection with claims pursuant to this paragraph

f) * the withholding taxes

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