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643.1 HGLDM CH-VS

Art. 28 Act on Property Transfer Tax (LDM) - Representation

Assessment
Open official source Full Act (44 Articles) Machine-readable Markdown (.md)

Art. 28 HG - Representation · Representation

1. In the assessment and collection procedure with the competent authority, the taxpayer is represented by the applicant.

2. The representative may request an advance on costs from the taxpayer.

← Art. 27 HG - Subsequent Tax Assessment Act on Property Transfer Tax (LDM) - Tax Sovereignty - State Art. 29 HG - Due Date of the Tax →

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Court Decisions Applying This Provision (1)

C3 18 36 · vs (Art. 28 Abs. 1 HG)
Land Registry Fees Enforcement Against Obligor
Cited in the reasoning to establish the notary's role as the legal representative of the parties in the assessment procedure for transfer tax, justifying the conclusion that the decision was properly served.