1 Foundations and Organization, Public Levies » 17 Public Levies » 171 Federal Taxes (VVDBG)

1. Cantonal Administration for Direct Federal Tax

The tasks of the cantonal administration for direct federal tax within the meaning of the Federal Act on Direct Federal Tax (DBG) are performed by the cantonal tax administration and the Office of Finance, unless this Ordinance provides otherwise.

2. Supervision

The Department of Finance is responsible for supervision, and the Government Council for supreme supervision.

3. Reference to Cantonal Law

Insofar as the organization and procedure are not regulated by federal law, the

provisions of cantonal law apply mutatis mutandis (Art. 104 para. 4

DBG).

II. Competencies

1. Cantonal Tax Administration

The Cantonal Tax Administration is responsible, in particular, for

1. the assessment of federal direct tax, including the conduct of reassessment

proceedings (Art. 153 para. 3 FDTA) and the prosecution of tax evasion

and breaches of procedural duties (Art. 182 para. 4 FDTA);

2. the issuance of directives necessary for carrying out the assessment of federal direct

tax;

3. the collection of withholding taxes and the accounting for federal direct tax

levied at source (Art. 196 para. 3 FDTA);

4. maintaining the register of taxpayers (Art. 122 para. 1 FDTA);

5. deciding on tax exemptions (Art. 56 FDTA) and issuing advance

rulings;

6. carrying out apportionments (Art. 111 para. 2 and 197 FDTA);

7. deciding on requests for tax remission;

8. …;

9. representing the state in appeal proceedings and filing

appeals (Art. 140 et seq. and 146 FDTA);

10. reporting to the criminal investigation authorities and representing the state

in criminal proceedings related to tax claims;

11. assisting with special investigation measures of the Federal Tax

Administration (Art. 190 FDTA);

12. issuing liability orders (Art. 13 and 55 FDTA);

13. receiving tax payments collected by AHV compensation funds from the simplified

settlement procedure according to the Federal Act against Illegal Employment, the collection

of taxes owed but not remitted by employers, and the accounting for federal direct

tax levied at source (Art. 37a FDTA);

14. preparing statistical data for the Federal Tax

Administration.

2. Head of the Cantonal Tax Administration

The head of the cantonal tax administration decides on objections (Art. 135 DBG). In the event of his unavailability, the same rules apply as for the representation of the president of the cantonal tax commission (§ 126 para. 2 StG).

3. Office of Finance

The Office of Finance is responsible, in particular, for

1. the collection of direct federal tax, with the exception of withholding taxes

(Arts. 160 et seq. DBG);

2. the announcement of general due dates and payment deadlines, as well as the

cantonal payment offices at the time the direct federal tax becomes due (Art. 163 para. 3 DBG);

3. the securing of tax claims (Art. 169 para. 1 and Art. 173 DBG);

4. the accounting for direct federal tax, with the exception of withholding taxes;

5. the issuance of directives concerning the participation of municipalities in the collection of

direct federal tax.

4. Cantonal Financial Control

The cantonal financial control body is responsible for auditing the regularity and legality of the collection of direct federal tax and the remittance of the federal share, as well as reporting to the Federal Tax Administration and the Federal Audit Office (Art. 104a para. 1 DBG).

5. Districts and Municipalities

1 The districts and municipalities shall assist in the preparatory work and in the

collection of direct federal tax in accordance with the instructions of the cantonal tax

administration and the Office of Finance. They may also be called upon to procure

information and to prepare assessments (Art. 122 DBG).

2 The inventory taking and sealing shall be carried out by the inventory authorities

in accordance with the instructions of the cantonal tax administration (Art. 159 DBG).

6. Administrative Court

The Tax Appeals Commission is the cantonal administrative court (Art. 104 para. 3

DBG).

III. Special Provisions

1. Deletion in the Commercial Register

1 The Cantonal Commercial Register shall notify the Cantonal Tax Administration of every application for the deletion of a legal entity.

2 The Commercial Register may only delete a legal entity once the Cantonal Tax Administration has notified it that the tax due has been paid or secured (Art. 171 DBA).

2. Entry in the Land Register

1 The land registry offices shall notify the cantonal tax administration of every registered transfer of ownership of those real properties whose owners are taxable exclusively on the basis of real estate ownership (Art. 4 para. 1 lit. c and Art. 51 para. 1 lit. c DBG) (Art. 172 para. 1 DBG).

2 The cantonal tax administration shall certify to the transferor, for the attention of the land registry office, its consent or refusal to the entry (Art. 172 para. 2 DBG).

IV. Schlussbestimmungen

1. Repeal of Previous Law

Upon the entry into force of this Ordinance, the Cantonal Implementing Ordinance

of November 18, 1986, concerning the Federal Decree on the Levy of a Direct

Federal Tax, is hereby repealed.

2. Transitional Provision for the Total Revision of 1994

The cantonal implementing ordinance of 18 November 1986 regarding the Federal Decree on the Levy of a Direct Federal Tax remains applicable, insofar as the provisions of the Federal Council’s Decree on the Levy of a Direct Federal Tax of 9 December 1940 remain applicable.

3. Entry into Force and Publication

This Ordinance shall enter into force on 1 January 1995. It shall be published in the Official Gazette and included in the Collection of Laws.

1 CD 18-531 with amendments of 16 January 2001 (CD 20-51), of 18 December 2007 (CD

21-170), of 23 December 2008 (CD 22-55), of 15 December 2009 (CD 22-85c), of

18 December 2012 (Ordinance on Child and Adult Protection Law, CD 23-63d), of 10 December

2013 (CD 23-94), of 21 October 2014 (Government Council Decision on the adaptation of implementing provisions to the Tax Law, CD 24-19e), of 9 December 2015 (Financial Reporting Ordinance, CD 24-60d), of 15 December 2015

(CD 24-61), of 20 December 2022 (Government Council Decision concerning the adaptation of implementing provisions to the

Tax Law, CD 26-100a) and of 10 December 2024 (Government Council Decision concerning the adaptation of implementing

provisions to the Tax Law, CD 27-53a).

2 Title of the enactment as amended on 20 December 2022.

3 Preamble as amended on 16 January 2001.

4 SR 642.11.

5 SRSZ 172.200.

6 Version of 9 December 2015.

7 Main title as amended on 20 December 2022.

8 Repealed on 20 December 2022.

9 Number 1 as amended on 16 January 2001, number 10 as amended on 15 December 2009,

number 13 newly inserted on 18 December 2007, number 14 newly inserted on 10 December 2013,

number 7 as amended on and number 8 repealed on 15 December 2015; heading and number

3 as amended on 20 December 2022.

10 SR 822.41.

11 Paragraph 1 as amended on 18 December 2007; heading as amended on 20 December

2022.

12 Number 4 as amended on and number 5 newly inserted on 16 January 2001; introductory sentence as

amended on 9 December 2015; heading as amended on 20 December 2022.

13 Paragraph 1 as amended on 10 December 2013; heading as amended on 20 December

2022.

14 Paragraph 1 as amended on 9 December 2015; heading as amended on 20 December

2022; paragraph 2 as amended on 10 December 2024.

15 Heading as amended on 20 December 2022.

16 Repealed on 21 October 2014.

17 CD 17-630.

18 Heading as amended on 21 October 2014.

19 CD 17-630.

20 Repealed on 21 October 2014.

21 Entered into force on 1 January 1995; amendments of 16 January 2001 entered into force on 16 January 2001

(OG 2001 293), of 18 December 2007 on 1 January 2008 (OG 2008 8), of 23 December

2008 on 1 January 2009 (OG 2008 2697), of 15 December 2009 on 1 January 2010 (OG

2009 2933), of 18 December 2012 on 1 January 2013 (OG 2012 2958), of 10 December

2013 on 1 January 2014 (OG 2013 2977), of 21 October 2014 on 1 January 2015 (OG 2014

2452), of 9 December 2015 on 1 January 2016 (OG 2015 2849), of 15 December on 1 Jan­

uary 2016 (OG 2015 2899), of 20 December 2022 on 1 January 2023 (OG 2022 3168) and

of 10 December 2024 on 1 January 2025 (OG 2024 3120).