Act on Official Costs (Fees Act, GebG) (Gebührengesetz, GebG) (GEBG)

1. This law regulates the collection of official fees by the cantonal administration for official acts, services, decrees, and decisions, or the use of public property and facilities.

2. Subject to special provisions of federal or cantonal enactments.

1. Articles 3-8 and Articles 10-26 shall also apply to the collection of official fees by municipalities, municipal associations, as well as cantonal and municipal public-law institutions, provided they do not enact differing provisions.

1a. The fee schedule according to Article 9 applies to municipalities, municipal associations, as well as cantonal and municipal public-law institutions, insofar as the canton is responsible for the regulation of fees.

2. The administrative council or the administrative authority of the municipal associations and institutions assumes the tasks and powers assigned to the government council by the fee legislation.

3. Special provisions of federal or cantonal enactments remain reserved.

1. Official Costs Include Administrative and Usage Fees as well as Expenses.

1. Administrative fees are charges for the issuance of orders and decisions as well as for availing or instigating official actions and services.

1. Usage Fees are charges for the use of public goods or facilities exceeding common use.

1. The following are considered disbursements, which are additional costs incurred for official acts, services, orders, and decisions, in particular

1. Compensation for experts, appointees, and witnesses;

2. Costs for taking evidence, scientific investigations, expert reports, special examinations, or obtaining documents;

3. Postal, telephone, and other transmission costs;

4. Costs for forms;

5. Travel and transportation expenses;

6. Costs for publications.

2. The provisions of the legislation regarding procedural costs apply to the compensation of witnesses and experts.

1. Official fees are charged for all official acts, services, orders, and decisions as well as for the use of public property and facilities unless gratuity is provided for.

2. The government council may determine in implementing ordinances to federal legislative enactments that official acts, services, orders, and decisions are free of charge.

1. The administration does not charge official fees

1. for inquiries, information, and the like without special effort;

2. for the granting or denial of financial contributions of all kinds in the first-instance proceedings;

3. for the determination of substitute levies and taxes of all kinds in the first-instance proceedings;

4. in objection proceedings, provided the objection is not frivolous or vexatious;

5. in supervisory complaint proceedings, provided the supervisory complaint is not frivolous or vexatious.

2. Official fees are not charged to public corporations if

1. their imposition is not explicitly provided for in special legislation;

2. they cannot be passed on to private individuals by the public corporation;

3. the administrative matter does not involve property-related interests.

3. No official fees are generally charged for the use of assembly halls by political or charitable organizations for their non-commercial activities.

4. In objection proceedings, no official fees are charged to objectors, provided the objection is not manifestly abusive. The costs of the objection proceedings are to be borne by the applicants.

1. The government council stipulates the fees pursuant to this law in a tariff.

2. It regularly reviews the fees and adjusts them according to cost developments.

1. Administrative fees are determined based on the relevant expenditure and according to the principles of equivalence and legal equality.

2. The relevant expenditure consists of the total of direct and indirect costs arising from official acts, services, orders, and decisions.

1. The usage fees are determined based on the economic benefit derived from the use of public goods and facilities, as well as according to the principles of equivalence and legal equality.

1. If there is a clear disparity between the amount of work involved and the applicable fee tariff, the fee shall be determined based on the time spent, within the framework of double the maximum rate.

2. When fees are assessed based on time spent, the fee is set according to the hourly rate of the personnel involved. The government council determines the hourly rates in accordance with the performance pay bands as per the personnel legislation. In doing so, it reasonably takes into account the costs of infrastructure, such as expenses for general staff services, space, furniture, energy, maintenance, and similar matters.

1. The fees for the refusal or revocation of permits shall be determined according to the tariffs applicable to the issuance of permits.

1. Where chargeable actions are subject to value-added tax, this tax will be invoiced in addition to the official fees.

1. The obligation to pay official fees lies with anyone who initiates or causes an official action, a service, an order, or a decision, or who uses public property or facilities.

2. The responsibility for covering official fees in appeal proceedings is governed by administrative justice legislation.

1. If multiple persons are liable to pay, they are jointly and severally liable for the entire fee.

1. The administration may request an appropriate advance payment of costs, unless action must be taken ex officio and the liable person

1. does not have a permanent residence in Switzerland;

2. is in arrears with the payment of previous official costs;

3. initiates evidence whose procurement is associated with relatively high costs;

4. initiates a procedure that is associated with relatively high costs.

2. After the unsuccessful expiration of the deadline set for the payment of the advance on costs, a short extension is granted with the threat of dismissing the procedure or refraining from the requested action.

3. The requirement for an advance payment of costs may be fully or partially waived, or the advance may be deferred under the conditions stipulated in Articles 22 and 23.

1. Official fees become due with

1. the official act or service;

2. the finality of the order or decision;

3. the promise for the use of public goods and facilities.

2. If the determination of official fees is contested, they become due with the finality of the appeal decision.

3. If an invoice is issued, they become due upon its delivery.

4. The payment term is 30 days from the date of invoicing.

1. Official fees may be collected in advance, payable in cash or by cash on delivery.

2. The Government Council determines the maximum amount for the collection of official fees by cash on delivery.

1. If an invoice is not settled within 30 days from the date of invoicing, the debtor is to be reminded.

2. No official fees are charged for the first reminder.

1. Interest on arrears is owed from the 60th day after the invoice date.

2. If the liable person is in default, they must pay interest on the official costs at the rate set by the government council.

3. For small amounts, the collection of interest on arrears is waived. The government council determines the details.

1. The authority that has levied official fees may, upon request, wholly or partially waive them in individual cases if

1. the official act or service is not completed;

2. the fee-paying person is in a state of hardship, or if the payment of the official fees would cause them undue hardship;

3. the official act, service, order, decision, or use of public property and facilities is in the interest of a charitable institution.

2. No official fees shall be charged for this decision.

1. The authority responsible for debt collection may defer official costs upon a substantiated request in individual cases if

1. the person liable for the costs is in a state of emergency or timely payment would cause them undue hardship;

2. other important reasons exist.

1. The right to levy official costs expires five years after they become due, or at the latest ten years in the event of suspension or interruption of the limitation period.

2. The right to demand officially determined costs expires five years after they become legally binding, or at the latest ten years in the event of suspension or interruption of the limitation period.

3. The limitation period does not begin or is suspended

1. when a decision subject to appeal is requested;

2. during an objection or appeal procedure;

3. as long as a fee claim is deferred.

4. The limitation period recommences with

1. any administrative action aimed at determining the fee claim that is communicated to the liable person;

2. any acknowledgment of the fee claim by the liable person;

3. the submission of an application for remission.

1. The liable person may request a detailed statement of costs within 20 days of receiving the invoice.

2. In this case, the period for lodging a cost appeal begins with the delivery of the detailed statement of costs.

1. The determination of official costs may be contested independently or together with the main matter.

1. The Government Council shall enact the provisions necessary for the implementation of this law.

1. The Law of April 28, 1974, concerning the Organization and Administration of Municipalities (Municipalities Act) is amended as follows: ...

1. The Act of April 24, 1988, on the Introduction of the Swiss Civil Code (Introductory Act to the Civil Code) is amended as follows: ...

1. The Implementation Ordinance of June 29, 1994, on the Law for the Introduction of the Swiss Civil Code concerning Ownerless Land and Subsoil (Implementation Ordinance 2 to the Introductory Law to the Swiss Civil Code) is amended as follows: ...

1. The Ordinance of September 24, 1982, on the Introduction to Federal Legislation on Civil Status Matters (Cantonal Civil Status Ordinance) is amended as follows: ...

1. The Law of April 26, 1964, concerning the Land Register is amended as follows: ...

1. The Ordinance of May 20, 1987, on the Collection and Spelling of Local Names (Nomenclature Ordinance) is amended as follows: ...

1. The regulation of January 8, 1977, concerning costs in proceedings before the courts (Court Fees Regulation) is amended as follows: ...

1. The Ordinance of February 8, 1985, on Administrative Procedure and Administrative Justice (Administrative Justice Ordinance) is amended as follows: ...

1. The Ordinance of April 19, 1994, on Notarization Fees is amended as follows: ...

1. The Ordinance of September 20, 1989, concerning the Cantonal Prison (Prison Ordinance) is amended as follows: ...

1. The Enforcement Ordinance of July 5, 1989, to the Introductory Law to the Federal Legislation on Vocational Education and Training (Vocational Education and Training Ordinance) is amended as follows: ...

1. The Law of April 26, 1987, concerning the Cantonal Secondary School (Secondary School Law) is amended as follows: ...

1. The Ordinance of December 2, 1983, regarding the Nidwalden Museum (Museum Ordinance) is amended as follows: ...

1. The Implementing Ordinance of July 3, 1996, to the Law on Spatial Planning and Public Building Law (Building Ordinance) is amended as follows: ...

1. The Implementation Ordinance of October 21, 1967, to the Introductory Act to the Federal Legislation on Road Traffic is amended as follows: ...

1. The Introductory Regulation of December 10, 1997, to the Automobile Concession Regulation (Passenger Transport Regulation) is amended as follows: ...

1. The Introductory Regulation of September 24, 1977, to the Federal Legislation on Aviation is amended as follows: ...

1. The Ordinance of December 10, 1997, on Health Care Professions (Health Ordinance) is amended as follows: ...

1. The Implementing Ordinance of December 18, 1996, concerning Federal Legislation on Foodstuffs and Consumer Goods (Cantonal Food Ordinance) is amended as follows: ...

1. The Execution Ordinance of December 8, 1974, to the Introductory Act to the Federal Legislation on the Protection of Waters (Water Protection Ordinance) is amended as follows: ...

1. The Ordinance of January 11, 1985, on the Introduction to Federal Legislation on Occupational Retirement, Survivors, and Disability Benefits (Occupational Benefits Ordinance) is amended as follows: ...

1. The Law of 20 October 1999 on the Promotion of the Economy (Economic Promotion Act) is amended as follows: ...

1. The Implementing Regulation of 23 November 1994 to the Introductory Act to Federal Legislation on the Promotion of Agriculture and the Preservation of the Farming Community (Agriculture Regulation) is amended as follows: ...

1. The Introductory Ordinance of December 15, 1993, to the Federal Act on Rural Land Law is amended as follows: ...

1. The Introductory Act of March 11, 1998, to the Federal Act on Forests (Cantonal Forest Act) is amended as follows: ...

1. The Implementation Ordinance of June 29, 1994, for the Law on the Extraction of Mineral Resources (Mining Ordinance) is amended as follows: ...

1. The Act of April 28, 1996, on the Hospitality Industry and the Trade in Alcoholic Beverages is amended as follows: ...

1. The Introductory Ordinance of January 5, 1929, to the Federal Act concerning Lotteries and Commercial Betting is amended as follows: ...

1. The Law of July 2, 1997, on Gambling in Public Venues (Gambling Act) is amended as follows: ...

1. The following decrees are repealed

1. Ordinance of May 20, 1987, on the Official Costs of the Cantonal Administration (Administrative Fees Ordinance);

2. Ordinance of July 2, 1997, on the Official Costs of the Partition Authorities, the Municipal Guardianship Authorities, and the Official Guardianship (ZGB Fees Ordinance);

3. Ordinance of February 8, 1995, on Land Registry Fees.

1. This law is subject to the optional referendum.

2. The government council shall determine the date of commencement.