**I. Authorities** (DBG)

1. The enforcement of the Federal Act on Direct Federal Tax is delegated to the following authorities

1. the Cantonal Tax Administration;

2. the Municipal Authorities;

3. the Superior Court.

1. The Cantonal Tax Administration acts as the cantonal authority for direct federal tax within the meaning of the DBG, unless this ordinance provides otherwise.

1. The municipal authorities are responsible for the execution of the Federal Act on Direct Federal Tax (DBG) insofar as they are competent for matters of mutation and inventory in cases of death according to cantonal law.

1. The Higher Court acts as the Tax Appeal Commission within the meaning of Art. 104 para. 3 DBG.

1. To the extent that organization, procedures, and reference are not regulated by federal law, the cantonal tax law and its implementing decrees shall apply accordingly.

1. The resident registration offices prepare the notifications of changes for taxable natural persons for the Cantonal Tax Administration.

2. The land registry offices report the acquisition of real estate by natural and legal persons domiciled abroad to the Cantonal Tax Administration.

1. In all cases where both cantonal and federal tax assessments are to be carried out, the forms prepared for the cantonal procedure also apply for the assessment of the direct federal tax. Deviations from cantonal law are taken into account ex officio.

1. The direct federal tax for individuals is assessed and collected in accordance with Article 41 of the Federal Act on Direct Federal Tax (DBG).

1. Objections must be submitted to the cantonal tax administration.

2. If an objection is to be submitted directly to the Supreme Court for a decision pursuant to Article 132 paragraph 2 of the DBG (so-called leap complaint), the assessment authority obtains the necessary consent, if any, and forwards the matter to the Supreme Court.

1. The Higher Court is the sole appellate instance.

1. The costs of the proceedings before the Higher Court shall be determined in accordance with the provisions applicable to cantonal taxes.

**1. Assessment and Appeal Procedures**

The assessment and appeal procedures are governed by the procedural provisions of the canton that are applicable to cantonal-legal source taxes.

1. Taxes are collected annually by the Cantonal Tax Administration.

1. The land registry offices may only proceed with the transfer of ownership of a property to a natural or legal person residing abroad in the land register with the written consent of the Cantonal Tax Administration.

2. The Cantonal Tax Administration certifies to the disposer on behalf of the land registry office either the consent to the entry or the rejection.

1. The Commercial Register Office informs the Cantonal Tax Administration of each notification of the deletion of a legal entity.

1. The decision regarding tax exemptions lies with the authority responsible for tax exemptions according to cantonal law.

2. ...

1. The municipal inventory authority is responsible for the inventory recording and securing in accordance with the provisions of the Civil Code Introductory Act (EG to ZGB).

1. This regulation enters into force on 1 January 2001.