Kanton Glarus (GEBTZGB)

Subject Matter and Scope of Application

1 This Ordinance governs the principles of fee collection as well as the amount of fees for official acts, services, and decisions by cantonal authorities, as provided for in Swiss and cantonal civil law.

2 The fees are determined in accordance with this Ordinance, subject to special provisions.

3 Insofar as this Ordinance contains no specific provisions, the provisions of the Cost Ordinance3) and the Personnel Ordinance4) shall apply by analogy.

Dutiable Parties / Subject to Fees

1. Fees are paid by anyone who has initiated or caused an official act, uses a public item or facility, or is designated as liable for fees in an enactment.

2. If multiple persons are liable for fees for the same official act, they are jointly and severally liable for the fees.

Valuation

1 If there is a fee scale, the fees, unless otherwise determined, shall be

assessed according to the work and time spent, the importance and

difficulty of the matter, and the proprietary or other interests at stake

in the matter.

1) SR 210

2) GS III B/1/1

3) GS III G/2

4) GS II A/6/2

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2 The fee may, exceptionally, be increased up to double the applicable

ordinary maximum rate if the effort for the chargeable service is

particularly high, if it presents particular difficulties, is urgent, or is

performed outside usual working hours or at a location other than the

usual one. The exceeding shall be justified.

3 If the fee amount is calculated according to fixed sizes, for example,

determined as a per mille of a base value, the fee shall be reduced if it is

not in a reasonable proportion to the value of the chargeable service.

4 Fees based on effort are determined by the time spent and an hourly rate.

Unless otherwise specified, the hourly rate is 120 Swiss francs, and the

use of equipment and consumables is also covered.

Cash Disbursements

1 If the authorities incur cash disbursements for official activities, these may be passed on to the fee-payers in addition to the fees.

2 Cash disbursements notably include

a. delivery costs;

b. costs for the engagement of persons external to the administration, such as experts or translators;

c. compensation for witnesses or persons providing information;

d. daily allowances and expense reimbursements for employees and members of authorities.

3 Any value-added taxes shall be added to the fees.

1. Gebühren und Barauslagen sind sofort zu bezahlen oder sicherzustellen.

2. Die Behörde kann einen Kostenvorschuss verlangen.

3. Werden die Gebühren oder Barauslagen nicht sofort bezahlt oder sichergestellt oder wird der verlangte Kostenvorschuss nicht innert Frist geleistet, so kann die Behörde die Vornahme der Amtshandlung verweigern. Vorbehalten bleiben die unentgeltliche Rechtspflege sowie die Bestimmungen des Verwaltungsrechtspflegegesetzes[[5]](#paragraphtext_content_fn_917084_2_5_c), der Schweizerischen Strafprozessordnung[[6]](#paragraphtext_content_fn_917084_2_6_c) und der Schweizerischen Zivilprozessordnung[[7]](#paragraphtext_content_fn_917084_2_7_c).

4. Bei Bezahlung durch Rechnung tritt die Fälligkeit mit Zustellung der Rechnung ein. Die Zahlungsfrist beträgt 30 Tage.

Default Interest

1 Invoiced amounts that are not paid will bear interest at the default interest rate for cantonal taxes, even if the invoice is contested.

2 Default interest shall be calculated from the day following the expiry of the payment deadline until the day of receipt of payment.

3 If payment is received within ten days after the expiry of the payment deadline, or if the default interest does not exceed the amount of 20 francs, no default interest will be charged.

Remuneration Interest

1 Overpayments of billed amounts will be remunerated with interest at the rate applicable to cantonal taxes. Advance payments are not subject to interest.

2 Remuneration interest shall be calculated from the date of receipt of payment to the date of disbursement.

3 Remuneration interest shall only be paid if it exceeds two Swiss francs.

Waiver, Payment Facilities, Fee Remission

1 The collection of fees and cash disbursements may be waived, in whole

or in part

a. if they amount to a maximum of ten francs in total;

b. in proceedings before the Child and Adult Protection Authority, spe-

cifically due to economic circumstances or in child protection pro-

ceedings.

2 If the payment of an ordered fee within the prescribed period would

entail considerable hardship for the person liable to pay the fee, payment

facilities may be granted, and these may be made subject to conditions and

linked with obligations.

3 Payment facilities consist of deferring the amount owed or authorizing

instalment payments. As a rule, fees may be deferred for a maximum of two

years.

4 In cases of illiquidity, longer deferments may be granted, and real

estate lien security may be ordered.

5 Payment facilities may be made dependent on appropriate security.

6 Granted payment facilities shall be revoked if their preconditions cease

to exist or if conditions to which they are subject are not met.

III B/7/1

7 Ordered fees may subsequently be remitted, in whole or in part, if special

circumstances justify this, particularly if the person liable to pay the fee is

in an emergency situation or if the payment of the fee would constitute a

great hardship for them. Requests for remission must be submitted in writ-

ing and with reasons.

### Billing and Collection

1 The authority that levies fees or cash disbursements issues invoices. A deadline is set for payment.

2 The State Treasury is responsible for subsequent collection.

3 After the payment deadline expires, the obligors are reminded. The first reminder is free of charge. From the second reminder onwards, reminder fees may be charged. Reminder fees range between ten and 100 Swiss francs.

4 For further collection measures, the fees range from 20 to 500 Swiss francs.

### 2. Areas of Expertise

Law of Persons and Family Law

1 The fee for the approval of a change of name or an adoption amounts to 200 to 1000 Swiss francs.

1. Im Kindes- und Erwachsenenschutz betragen die Gebühren

| | | | | | --- | --- | --- | --- | | a. | Entscheide, je Erlass: | | 100 bis 300 Fr. |

| | | | | | --- | --- | --- | --- | | b. | Anhörungen und Augenscheine durch die KESB, je Anhörung oder Augenschein: | | 100 bis 300 Fr. |

| | | | | | --- | --- | --- | --- | | c. | Abklärungen durch KESB-Mitglieder oder unterstützende Dienste, je Stunde: | | 80 Fr. |

| | | | | | --- | --- | --- | --- | | d. | Prüfung und Abnahme von Inventaren, Rechenschaftsberichten und Rechnungen: | | 100 bis 5000 Fr. |

| | | | | | --- | --- | --- | --- | | e. | Ausfertigung von Bescheinigungen, namentlich Amtsausweisen und Handlungsfähigkeitszeugnissen, je Exemplar: | | 30 Fr. |

| | | | | | --- | --- | --- | --- | | f. | Hinterlegung von Vorsorgeaufträgen, je Person: | | 50 Fr. |

2. Innerhalb eines Gebührenrahmens richtet sich die Gebühr nach dem Umfang und dem Schwierigkeitsgrad der Verrichtung.

Inheritance Matters

¹ In inheritance matters, the fees are

a. Decisions, per issuance: 200 CHF

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b. Investigations, specifically estate safeguarding and heir identification, per hour: 80 CHF

c. Issuance of certificates, per copy: 30 CHF

Land Register

**1** The fees for the registration of real estate are

a. Transfer of real estate: 3.5% of the acquisition price or higher tax value (exceptions: letters b–e), at least 100 Fr.

b. Acquisition of real estate due to inheritance: 100 Fr.

c. Acquisition of real estate due to division of an inheritance, legacy, assignment of an inheritance share: 2% of the tax value, at least 100 Fr.

d. Merger: 100 to 5000 Fr.

e. Demerger and transfer of assets according to the Merger Act⁸): 1% of the acquisition price or the higher tax value, at least 100 Fr.

f. Registration of a change in real estate according to marital property law: 2% of the proportional tax value, at least 100 Fr.

g. Acquisition of real estate due to contribution in kind/takeover: 5% of the book value, at least 100 Fr.

h. Acquisition of real estate due to entry and exit of members of a community by the hand of all: according to letter a, based on the increasing share entitlement, at least 100 Fr.

i. Boundary changes, division or consolidation of land parcels (for transfers of ownership, letter a applies), establishment, change or cancellation of ordinary and objectively real co-ownership by the owner per original land parcel, conversion of joint ownership into co-ownership or vice versa (for changes in participation, letter a applies): 100 Fr.

j. Establishment, change or cancellation of condominium ownership, per community: 100 Fr.

k. Inclusion of new land parcels (also for division or consolidation of land parcels as well as for condominium ownership and co-ownership), per land register sheet: 50 Fr.

⁸) SR 221.301

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I.

Change of company or community form, name, trade name or registered office: 50 Fr., surcharge per additional land register sheet 5 Fr.

a.

**2** The fees for the registration of land charges are

a. Establishment or increase of a land charge: 3% of the principal amount or the increase amount, at least 50 Fr.

b. Reissuance of a land charge certificate without an increase in the principal amount or in place of a cancelled one: 50 Fr.

c. Conversion of pledges: 80 Fr.

d. Pledge assignment, pledge augmentation or pledge release, reduction of the principal amount or change of rank and/or priority, per land charge: 20 Fr.

e. Registration of an empty pledge rank or a reserved priority: 20 Fr.

f. Change of interest, termination or instalment provisions, per land charge: 20 Fr.

g. Entry in the creditor register or change of creditor as well as establishment of statutory land charges, per land charge: 50 Fr.

**3** The fees for the registration of easements and land burdens are

a. Registration or change of an easement/land burden as well as change of rank of an easement or land burden: 50 Fr., surcharge per additional land register sheet 5 Fr.

b. Processing of easements and land burdens in the event of boundary changes, division or consolidation of land parcels, per registered right: 10 Fr.

**4** The fees for the registration of preliminary registrations are

a. Entry or change of a preliminary registration: 50 Fr., surcharge per additional land register sheet 5 Fr.

b. Entry of a preliminary registration in enforcement proceedings (restriction on disposal): fee-exempt

c. Processing of the preliminary registration in the event of boundary changes, division or consolidation of land parcels, per provisionally registered right: 10 Fr.

**5** The fees for the registration of annotations are

a. Entry or change of an annotation: 50 Fr., surcharge per additional land register sheet 5 Fr.

b. Entry of an annotation in bankruptcy proceedings (restriction on disposal): fee-exempt

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c. Processing of annotations in the event of boundary changes, division or consolidation of land parcels, per annotated relationship: 10 Fr.

d. Entry or change of annotations regarding public-law restrictions on ownership and annotations *ex officio*: fee-exempt

**5** The fees for the registration of notifications, for extracts and information are

a. Land register extract, on paper or electronically, per land register sheet: 25 Fr.

b. Land parcel query, per query: 2 to 10 Fr.

c. Notifications of debt assumption: 20 Fr.

d. Other notifications: 10 to 50 Fr.

e. Rejection of an application or other order: 100 to 300 Fr.

f. Special expenses such as preparation of powers of attorney, declarations, etc.: 20 to 300 Fr.

g. Preliminary review of a legal transaction, per hour: 150 Fr.

**7** The cancellation of easements, land burdens, land charges, preliminary registrations, annotations, as well as creditor register entries is fee-exempt.

1. Für Beglaubigungen und Bescheinigungen der Staatskanzlei betragen die Gebühren

| | | | | | --- | --- | --- | --- | | a. **\*** | Ausstellung einer Überbeglaubigung (Apostille): | | 35 Fr. |

| | | | | | --- | --- | --- | --- | | a1. **\*** | Ausstellung einer Überbeglaubigung (Legalisation): | | 30 Fr. |

| | | | | | --- | --- | --- | --- | | a2. **\*** | Ausstellung einer einfachen Beglaubigung: | | 25 Fr. |

| | | | | | --- | --- | --- | --- | | b. | andere Bescheinigungen und Bestätigungen: | | 20 bis 100 Fr. |