1 Foundations and Organization, Public Levies » 17 Public Levies » 172 Cantonal Taxes (VVSTG)

1. Subject Matter

This Ordinance contains the implementing provisions for the Tax Act of February 9, 2000, insofar as they are not the subject of special ordinances.

2. Registered Partnership

For the purposes of this Ordinance, the position of registered partners within the meaning of the Federal Act on Registered Partnerships corresponds to that of spouses.

II. Taxation of Natural Persons

1. Children under Joint Parental Custody (Art. 9 para. 3 Tax Act)

The income and assets of children who are under joint parental custody, but whose parents are not jointly taxed, shall be attributed to the parent who is entitled to the child deduction pursuant to Art. 35 para. 1 letter c Tax Act.

2. Communities of Persons (Arts. 10 para. 1 and 11 para. 2 StG)

1 Simple partnerships, general partnerships and limited partnerships which, due

to ongoing uncertainty regarding the ownership structure, are taxed as independent

tax subjects, are not entitled to the social deductions

of Art. 35 or Art. 47 StG and the tariff reduction according to Art. 36 para. 2 StG.

2 The same applies to communities of heirs with ongoing uncertainty regarding

the succession.

3 Communities of persons taxed independently must designate a representative to the

tax assessment authority. In case of failure to do so, official communications to

the community are deemed to have been validly served if they have been delivered

to a partner or heir with legal capacity.

3. Taxation based on Expenditure (Articles 15 and 15a Tax Act)

For the determination of taxable income, the Ordinance on Taxation based on

Expenditure for direct federal tax shall apply by analogy.

4. Valuation of Benefits in Kind (Art. 17 para. 2 StG)

Benefits in kind are to be valued according to the lump-sum rates applicable for direct federal tax, or, in their absence, at market value.

5. Income from Self-Employment (Articles 19, 20, 20a and 20b StG)

a) Transfer from Business Assets to Private Assets

Transfers from business assets to private assets must be accounted for at fair market value.

b) Reference to Federal Tax Law

Insofar as no cantonal implementing provisions exist, those of federal tax law shall apply mutatis mutandis with regard to

a) the capital gains tax liability of self-employed persons (§ 19 para. 2 StG);

b) participations declared as business assets (§ 19 para. 2 StG);

c) the preponderance method (§ 19 para. 2 StG);

d) the determination of income from agriculture and forestry (§ 19 StG);

e) restructurings of sole proprietorships and partnerships as well as replacement acquisitions of participations (§§ 20 and 30 StG);

f) the taxation of liquidation gains upon definitive cessation of self-employment (§ 39b StG);

g) the calculation of the percentage extent of participation rights of business assets in dividend taxation (§ 20b para. 1 StG).

6. Income from Movable Property (Art. 21 Tax Act)

With regard to income from the sale or redemption of bonds with predominantly

single-payment interest and the calculation of the percentage scope of participa-

tory rights of private assets in dividend taxation, the implementing provisions of

federal tax law apply.

7. Income from Immovable Property (§ 22 Tax Law)

For the application of the deduction in cases of permanent spatial underutilization of owner-occupied real estate, the implementing provisions of federal tax law apply.

8. Income from Pensions (§ 23 Tax Law)

With regard to income from occupational old-age, survivors' and disability insurance as well as from restricted

private pension plans, the implementing provisions of federal tax law apply.

9. Professional Expenses for Employees

a) Travel Expenses (§ 27 para. 1 letter a StG)

1 As necessary costs for journeys between the place of residence and the workplace,

the subscription costs for public transport can be deducted.

2 If the use of public transport is not possible or not reasonable, the costs of

using a private vehicle for the effective working days can be deducted

according to the flat rates of the direct federal tax, up to a maximum total

of CHF 8,000. The use of public transport is considered not reasonable in particular when

a) infirmity;

b) a distance of more than one kilometer between the place of residence or workplace and the nearest stop;

c) a total travel time between the place of residence and the workplace of more than

two hours per working day (door-to-door);

d) a schedule-related waiting time of at least 30 minutes in total

per working day;

e) a time saving of more than one hour per day when using a

private vehicle;

f) use of a private vehicle in the service of the employer.

3 Travel expenses can only be deducted if they are neither borne nor reimbursed by the employer.

b) Additional Costs for External Meals (Art. 27 para. 1

letter b StG)

1 Additional costs for meals can be deducted according to the lump-sum rates

applicable to federal direct tax

a) if the taxable person cannot have a main meal at home due to a long distance

between their residence and workplace or due to a short lunch break;

b) in the case of continuous shift work or night work.

2 Only half of the deduction is permissible if the meal can be taken in an employee

restaurant of the employer or is subsidized by an appropriate employer contribution.

3 Staggered or irregular working hours are equated with shift work if both main

meals cannot be taken at home at the usual time.

c) External Weekly Stay (Article 27 Section 1 Letter c StG)

1 Taxpayers with an external place of work, for whom daily return to their tax domicile is not possible or cannot be reasonably expected, may deduct the necessary additional costs for the external stay.

2 The deduction of additional costs for external meals is determined according to the flat rates applicable for the direct federal tax. It cannot be claimed cumulatively with the deduction under Article 13.

3 As necessary additional costs for accommodation, the customary local expenses for a room are deductible.

4 As necessary travel costs, up to a maximum amount of CHF 8,000, the costs of regular return to the tax domicile as well as travel costs between the external accommodation and the workplace according to Article 12 are deductible.

d) Gratuitous private use of company vehicles

(§§ 18 para. 1 and 27 para. 1 lit. a and c StG)

1 If the taxable person uses a company vehicle gratuitously for journeys

between their home and place of work according to § 12 or for journeys between

their tax domicile, external accommodation, and place of work

according to § 14 para. 4, as well as for other private purposes, the taxable

income from such use amounts to a flat rate of 0.9 percent of the vehicle's

purchase price per month.

2 The deduction for travel expenses according to §§ 12 and 14 para. 4 cannot be

claimed.

e) Special Professional Expenses of Expatriates (Art. 27 Tax Law)

1 Executives and specialists temporarily working in Switzerland (expatriates) may deduct special professional expenses in addition to those regulated in Arts. 12 and 13.

2 The Federal Expatriate Ordinance15 shall apply mutatis mutandis.

10. Costs of Private Assets

a) Flat-rate for the management and safekeeping of securities

(§ 32 para. 3 letter a StG)

1 For the management and safekeeping of securities and assets by third parties, a

flat rate of 3 per mille of the tax value, with a maximum of 6,000 Swiss francs,

may be deducted.

2 If higher deductions are claimed, both the actually paid costs and their deductibility

must fundamentally be proven. If, when a flat fee is charged by the third party, the

division into deductible and non-deductible costs cannot be proven, the flat rate of

3 per mille may be deducted even beyond the maximum amount specified in para. 1,

provided that the paid flat fee amounts to at least 3 per mille and is proven as to its

amount.

b) Property Costs (Art. 32 para. 2 and 3 letter b Tax Law)

The deductibility of expenses for the maintenance, insurance, and management

of privately owned properties, as well as investments serving energy saving,

environmental protection, or the preservation of historical monuments, and

demolition costs, is governed by the implementing provisions of federal tax

law.

11. General Deductions

a) Occupational Pension Schemes and Restricted Individual Retirement Savings

(§ 33 para. 1 lit. d and e StG)

Regarding deductions for occupational pension schemes and restricted individual

retirement savings, the implementing provisions of federal tax law apply.

b) Illness and Accident Costs, and Disability-Related Costs

(§ 33 para. 3 letters a and b StG)

Regarding deductions for illness and accident costs, and disability-

related costs, the implementing provisions of federal tax law apply.

12. Social Deductions

a) Child Deduction (Art. 35 para. 1 letters c and d Tax Act)

1 For children under joint parental custody whose parents are not jointly assessed for tax, the child deduction is granted to the parent who receives maintenance contributions for the child in accordance with Art. 33 para. 1 letter c Tax Act. If no maintenance contributions are made, the child deduction is granted to the parent whose taxable income primarily covers the child's maintenance. If both parents contribute equally financially, the child deduction is to be granted to the parent who has the more significant share in the actual care of the child.

2 For adult children undergoing education or training, the child deduction is granted to the parent who bears more than half of the child's total maintenance.

b) Deduction for Single Parents (Art. 35 para. 1 lit. e StG)

For children under joint parental custody whose parents are not jointly assessed for tax purposes, the deduction for single parents is granted to the parent who is entitled to the child deduction under Art. 35 para. 1 lit. c StG.

14. Pension Rate (Art. 37 Tax Law)

The cantonal tax administration publishes a conversion table which is applied to capital payments in the sense of Art. 37 Tax Law, insofar as these are to be converted into a lifelong pension.

15. Tax-Exempt Assets (Art. 40 para. 4 Tax Act)

1 Household effects include items that constitute the usual furnishing of an apartment and actually serve residential purposes, such as furniture, carpets, pictures, kitchen and garden appliances, crockery, books, and consumer electronics.

2 Personal effects are everyday use items, such as clothing, jewelry, sports equipment, and photo and film cameras.

3 Motor vehicles, boats, aircraft, riding horses, valuable works of art, and collections are not considered household effects or personal effects.

16. Valuation of Assets

a) Securities, Participations and Claims (§ 44 Tax Law)

1 The market value of securities and claims is determined as follows

a) for listed securities, subject to letter b, the stock exchange price on the

assessment reference date applies;

b) for securities listed on a domestic stock exchange or traded over-the-counter

or off-exchange, the price contained in the price list of the Federal Tax

Administration applies as the market value for valuations at the end of a

calendar year;

c) for unlisted securities, the market value is to be determined according to the

"Guidance on the Valuation of Securities without Market Value for Wealth Tax"

issued by the Swiss Tax Conference; Model 1 according to marginal note 7 of

the guidance applies as the standard model for calculating the earnings value;

d) for claims and credit balances, subject to § 44 para. 3 Tax Law, the nominal

value applies.

2 Capital contributions to general and limited partnerships, as well as to simple

partnerships, are generally to be valued at their nominal value. If the company

possesses taxed hidden reserves, the partners must also declare their share of

the reserves for taxation. Real estate is to be considered at the value applicable for

wealth taxation.

3 Share capital contributions to limited liability companies and cooperative shares

are to be valued like unlisted securities.

b) Art Objects and Collections

For the valuation of art objects and collections, the insured value is to be used,

unless the taxable person proves or there are other indications that the insured

sum does not correspond to the fair market value.

c) Foreign Currencies

Foreign currencies are generally converted into Swiss francs at the exchange rates listed in the exchange rate list of the Federal Tax Administration. Individual case valuation at differing assessment dates remains reserved.

17. Temporal Assessment (§§ 50 et seq. StG)

Unless otherwise provided by cantonal regulations, the federal tax law's

implementing provisions concerning temporal assessment for the

one-year current taxation system apply mutatis mutandis.

III. Taxation of Legal Entities

1. Reference to Federal Tax Law

Unless otherwise provided by cantonal regulations, the implementing provisions of federal tax law shall apply mutatis mutandis with regard to

a) the tax exemption for occupational pension schemes (Section 61 para. 1

letter d StG);

b) the determination of net income from participations (Section 74 StG);

c) the temporal assessment for the one-year current period assessment (Sections 84

and 85 StG);

d) reorganisations and replacement acquisitions of participations (Sections 67

and 68 para. 1a StG).

2. Grandfathered Step-up (Art. 250g para. 3 Tax Act)

Depreciations on hidden reserves, including self-created goodwill, that were

revealed at the end of taxation under Articles 75 et seq. of the former Tax Act

are permissible at the latest until the 2024 tax period.

3. Equalization Financing (§ 250h StG)

1 The tax base relevant for equalization (taxable profit and taxable capital) of the assessment year is determined by the cantonal tax administration in May of the year preceding the equalization year for the individual districts, municipalities, and church parishes.

2 The equalization amounts are set by the Government Council by the end of June of the year preceding the respective equalization year for the individual districts, municipalities, and church parishes.

3 No equalization is granted for extraordinary changes in the tax base. The Government Council decides on the existence of an extraordinary change in the tax base, particularly based on the previous development of the tax base of the affected public entity and the canton concerning legal entities, as well as the amount of additional revenues from the direct federal tax available according to Art. 250h para. 5 StG.

4 The equalization amounts are rounded up to the nearest Fr. 100.-- and paid out by the Office of Finance on the legally stipulated dates.

IV. Organization and Procedure

1. Publication of Ordinances and Directives

The Cantonal Tax Administration shall ensure the appropriate publication of

ordinances and directives, insofar as they are of general importance.

2. Cantonal Tax Commission (§ 126 Tax Act)

1 The Government Council appoints the substitute members from the administration who are to represent the President of the Tax Commission in case of absence.

2 The Head of the Department of Finance appoints the secretaries of the Tax Commission.

3 Otherwise, the Tax Commission constitutes itself. It has a quorum when the absolute majority of its members are present. The divisions have a quorum when all members are present. In case of absence of a member, the President of the Tax Commission appoints a substitute member. The Government Council regulates further details in a separate directive.

3. Announcement of Legal Disadvantages (Articles 149 para. 2 and 201 Tax Law)

In procedural orders issued by the authority in administrative or administrative court proceedings, the legal disadvantages statutorily associated with non-compliance, such as discretionary assessment or fines for violation of procedural duties, only arise if these legal disadvantages have been expressly mentioned in the initial request or in a subsequent reminder.

4. Mutual Assistance (§§ 131, 131a and 132a StG)

a) General and Form

1 The Department of Finance issues the necessary directives for mutual assistance.

2 For the transmission of tax data to other authorities by means of a retrieval

procedure, an authorization from the Government Council and the conclusion of a

data protection agreement between the cantonal tax administration and the

authority requesting mutual assistance are required.

b) Tax Domicile in Several Cantons (§ 131 Tax Law)

1 If a taxpayer with domicile or registered office in the canton is subject to taxation

in other cantons due to economic affiliation, the cantonal tax administration

shall notify the tax authorities of the other cantons free of charge of its tax

assessment, including the intercantonal tax allocation and any deviations from

the tax return.

2 The same applies

a) if a taxpayer is subject to taxation in Switzerland solely due to economic

affiliation and the largest part of the values taxable in Switzerland is located in

the canton;

b) for the first tax period, if a legal entity, after relocating its registered office

from another canton, has its tax domicile here at the end of the tax period.

5. File Management and Inspection of Files (Arts. 134 and 135 Tax Act)

1 The tax authorities shall create a brief file note regarding essential official acts that are not otherwise recorded in the files.

2 Submissions and copies of outgoing letters and decisions shall be kept in an orderly manner in the tax files.

3 The Department of Finance shall issue the necessary directives concerning the inspection of files.

6. Representation and Service of Procedural Documents (Art. 136 Tax Law)

a) Principle

1 The taxpayer may, using the official power of attorney form, request the service of procedural documents, with the exception of the tax return and tax bill (simple power of attorney), or the service of all procedural documents (comprehensive power of attorney) to a representative. Granting power of attorney on tax returns from other cantons is not sufficient.

2 The power of attorney is valid for all tax periods until revoked by the taxpayer. If the power of attorney is intended to apply only from a specific tax period, this must be expressly indicated on the power of attorney form.

3 The signed power of attorney form must be submitted to the Cantonal Tax Administration without being requested.

b) Exceptions

1 An explicit power of attorney is required for supplementary tax and tax evasion

proceedings.

2 Penal orders, tax office reminders, and other directives resulting from the non-

submission of a tax return or the submission of a deficient tax return must in

every case be served personally on the taxpayer.

7. Tax Return in the Ordinary Assessment Procedure

a) Request for Submission of the Tax Return (§ 142

Para. 2 StG)

1 The tax return procedure is initiated both by personal delivery of the tax return forms

to the taxable persons and by public request for submission of the tax return in the

cantonal official gazette.

2 The cantonal tax administration provides the forms and guidelines. It is responsible

for delivering the forms, subject to Para. 3, to taxable natural persons and legal

entities, as well as for the publication in the official gazette.

3 The municipalities are responsible for delivering to natural persons whose tax liability

in the ordinary assessment procedure ends before December 31. In the event of death,

delivery is made to the surviving spouse or the heirs.

b) Non-Delivery of the Tax Return Form (Art. 142 para. 2 Tax Law)

Anyone who does not receive a tax return form must request one if needed.

c) Completion of the Tax Return (Art. 142 para. 3 Tax Act)

1 Natural and legal persons must complete the declaration in the designated

numeric, text, and checkbox fields of the tax return forms.

This also applies to information contained in the appendices to the tax return.

2 Information provided outside the designated fields is considered not to have been made.

3 Remarks and communications from taxpayers to the tax authorities in the

designated notes of the tax return forms are valid only for the corresponding tax period.

d) Filing of the Tax Return (Art. 142 para. 3 and Art. 143 para. 1

and 2 Tax Law)

aa) In General

1 Natural and legal persons must submit their tax return together with its annexes

to the cantonal tax administration.

2 Natural persons may also submit their tax return and annexes electronically

using an application provided by the cantonal tax administration. Within 48 hours, the electronically submitted

tax return can be amended and resubmitted via the same application.

After the expiry of 48 hours from the initial submission, the window for a new electronic submission is

closed, and the tax data are available to the cantonal tax administration for processing

from that point onwards. Amendments to the last electronically submitted tax

return can only be transmitted by post to the cantonal tax administration.

bb) In the case of economic affiliation and transfer of registered office

1 Persons taxable in the canton solely on the basis of economic affiliation may submit a copy of the tax return of their canton of residence or registered office instead of the official tax return.

2 Persons without a tax domicile or registered office in Switzerland fulfill their declaration obligation by submitting a copy of the tax return of the canton in which the largest part of the taxable values is located.

3 Legal entities that have transferred their tax-related registered office to another canton during a tax period may submit the tax return of the canton in which the tax-related registered office is located at the end of the tax period.

4 The cantonal tax administration may provide for further exceptions to the mandatory use of forms.

5 The provisions concerning correct declaration according to § 41a and the electronic submission of tax returns for natural persons according to §§ 42 para. 2 and 44 para. 2 apply mutatis mutandis.

e) Filing Deadline (§ 142 paras 1 and 3 Tax Act)

aa) For the Regular Declaration of Natural Persons

1 Natural persons must file their tax return, together with all appendices, for the

preceding tax period by March 31st of each year.

2 If the taxpayer makes changes to an electronically filed tax return in accordance

with § 42 para 2, the time of the initial submission is decisive for meeting the deadline.

bb) For the Declaration of Natural Persons in Special Cases

1 After the death of a taxable person, the surviving spouse and the heirs must file a tax return within 90 days of its delivery for the current tax period up to the day of death.

2 A tax return must be filed immediately by

a) Taxable persons who move abroad, for the current tax period up to the day of departure;

b) Taxable persons with a tax domicile or residence abroad who terminate their economic tax liability in the Canton of Schwyz, for the current tax period up to the termination of the tax liability.

3 The provisions for correct declaration according to § 41a and for the electronic submission of the tax return according to §§ 42 para. 2 and 44 para. 2 apply mutatis mutandis.

dd) For the declaration of legal entities

1 Legal entities must file their tax return, together with the annexes, for the tax period ended in the preceding calendar year, by July 31 of each year.

2 In the event of bankruptcy or termination of tax liability due to relocation abroad or cessation of economic tax liability of a legal entity with its tax domicile abroad, a tax return must be filed immediately. The same applies to legal entities registered in the commercial register upon application for deletion and to those not registered in the commercial register upon completion of liquidation.

g) Extension of Deadlines (Art. 142 para. 3 StG)

1 The deadline for submitting the tax return and its appendices may be extended

upon request. The request must be submitted before the expiration of the deadline.

2 An extension of a deadline granted electronically may be revoked or shortened

for important reasons.

3 The cantonal tax administration may issue formal requirements for requests

for extension of deadlines submitted by professional tax representatives concerning

multiple tax returns.

4 Extensions of deadlines for the declaration of natural and legal persons beyond

December 31 of the calendar year following the tax year are only permissible

in particularly justified hardship cases.

h) Reminder Procedure (Art. 142 para. 5 Tax Act)

1 Taxpayers who fail to submit their tax return or annexes on time will first be reminded by ordinary mail. If the reminder is not complied with, a further reminder will be sent with proof of delivery, setting a deadline of eight days and pointing out the consequences of non-compliance. The reminder period cannot be extended.

2 Incompletely filled out forms or deficient annexes will be returned to the taxpayer for completion or correction, setting a deadline of eight days. If this deadline is not observed, a reminder with proof of delivery will be sent, setting the same deadline and pointing out the consequences of non-compliance. The reminder period cannot be extended.

3 Tax returns that, contrary to the requirement of joint signature according to Art. 133 para. 2 Tax Act, are submitted with the signature of only one spouse, must be returned to the non-signing spouse with proof of delivery. A deadline of eight days must be set for them to subsequently provide their signature and resubmit the forms. The taxpayer must be informed of the consequences of any non-compliance.

i) Reinstatement of the Filing Deadline (Art. 142 para. 6 Tax Act)

The cantonal tax administration decides on requests for the reinstatement

of the filing deadline.

j) Obligation to record and retain in self-employment

(§§ 143 para. 2 and 144 para. 3 StG)

The obligation of natural persons engaged in self-employment to record and retain information is governed by the implementing provisions of federal tax law.

8. Opening of the Assessment (§ 150 Tax Act)

1 The assessment authority determines in the assessment decision, in addition to the content of the decision mentioned in § 150 para. 1 Tax Act

a) for natural persons, membership of a cantonal church and, where necessary, related changes during the tax period;

b) for legal entities pursuing confessional purposes, the assignment to the church parish of that denomination.

2 Assessment decisions are generally to be delivered by A-Post. The cantonal tax administration designates the exceptions (dispatch with proof of delivery).

9. Objection

a) Preliminary Proceedings (§ 153 Tax Law)

1 The management of the competent department decides whether the conditions

for an oral hearing are met and orders its implementation.

2 Before transferring the objection to the Tax Commission, the department informs

the objector about the outcome and the intended conclusion of the preliminary

proceedings, as well as the cost regulation before the Tax Commission.

b) Party Compensation (Art. 154 Tax Law)

For the award and assessment of party compensation by the Cantonal Tax

Commission, the outcome of the preliminary proceedings must also be taken

into account. In particular, there is no entitlement to party compensation if a

partial approval of the objection does not exceed the outcome of the preliminary

proceedings. Furthermore, Art. 74 of the Administrative Justice Act shall apply.

10. Special Procedures

a) Liability Orders (Sections 125 para. 2 and 190 Tax Law)

1 In the procedure for determining individual liability shares for outstanding claims,

the cantonal tax administration has the same powers as in the assessment

procedure.

2 In appeals and complaints against liability orders, the scope of the ordered

liability claims is the subject of challenge.

b) Tax Exemption (Art. 165 Tax Act)

1 Applications for the grant of tax exemption for legal entities must be submitted

together with the articles of incorporation or the foundation deed, with any regulations,

and, if already available, with the annual financial statements.

2 The tax exemption does not relieve the obligation to submit an annual tax

return with the annual financial statements. Changes to the articles of incorporation

and regulations must be communicated to the tax administration simultaneously.

3 The Cantonal Tax Administration has the same powers as in the assessment

procedure.

11. Inventory (§§ 178 et seq. StG)

1 For the creation of the inventory according to §§ 178 to 183 StG, the Ordinance

on the Creation of the Estate Inventory for Direct Federal Tax applies

mutatis mutandis.

2 The deadline for creating the inventory is governed by Art. 154 para. 1 of the

Federal Act on Direct Federal Tax.

V. Tax Criminal Law

1. Assessment by the Administrative Court (Art. 216 et seq. Tax Act)

1 If the Cantonal Tax Administration maintains the indictment, it shall supplement it with regard to the requirements of Art. 325 of the Swiss Code of Criminal Procedure. The Administrative Court shall set a reasonable deadline for this purpose.

2 The accused person must submit and substantiate their requests for evidence within ten days of being requested to do so by the Administrative Court.

2. Party Indemnification (Articles 215 et seq. Tax Law)

1 A claim for party indemnification exists in proceedings before the Tax Commission

and the Administrative Court.

2 In proceedings before the Tax Commission, Article 55 applies mutatis mutandis. If,

in the case of direct judicial assessment, the criminal proceedings are discontinued

due to a withdrawal of the indictment within the period for supplementing the indictment

pursuant to Article 59 para. 1, or if the fine is reduced due to a request submitted by the

Tax Administration within the same period, no party indemnification will be awarded for this.

3 For the rest, Article 74 para. 1 of the Administrative Justice Act (VRP)58

applies mutatis mutandis.

3. Revision Proceedings (Articles 210 et seq. StG)

Tax criminal proceedings that have been definitively concluded, concerning a violation

of procedural obligations or tax evasion, may be subject to revision by analogy with

Articles 61 et seq. VRP. The further proceedings shall be governed by the provisions

on tax criminal proceedings.

4. Representation in Tax Offenses and Other Crimes (§§ 210 ff. and 229 StG)

In criminal proceedings connected with tax claims, the cantonal tax administration represents the harmed municipalities.

VI. Final Provisions

1. Transitional Provisions

a) General

1 This Ordinance shall apply for the first time to the tax period ending in the calendar year 2001. Assessments up to and including tax year 2000 shall be made in accordance with the previous law.

2 Exclusively new law shall apply with regard to the organization of the cantonal tax commission (Section 33), tax certificate (Section 35), inspection of files (Section 38), and liability orders (Section 56).

c) Criminal Investigations

1 Criminal investigations initiated before January 1, 2001, shall be continued or

closed according to the previous law. The appealability of orders and decisions

and the procedure before the next instance shall be governed by the new law.

2 Criminal investigations initiated after December 31, 2000, shall be subject

exclusively to the new law.

d) Partial Revision 2006

1 The amended provisions shall apply for the first time to tax periods ending

in the calendar year 2007.

2 New law shall exclusively apply with regard to § 35 (abolition of tax cer-

tificate).

3 § 8 lit. e and § 30 lit. d shall apply retroactively from March 1, 2006, to re-

structurings and replacement acquisitions of participations.

4 Natural persons must file their 2006 tax return by March 31, 2007. The

same applies to the 2005 tax return, provided no declaration has yet been

submitted under previous law. The extension of the deadline shall be gov-

erned by previous law.

5 § 53 para. 2 shall apply to the dispatch of assessment notices from January

1, 2008.

e) Partial Revision 2009

1 The amended provisions shall apply for the first time

a) § 31 to the tax period ending in the calendar year 2010;

b) §§ 8 lit. f, 22 paras. 2 and 3, and 23 margin title, paras. 1 and 2 to the tax period 2011.

2 The remaining provisions shall apply immediately, irrespective of the period.

f) Partial Revision 2016

§§ 12 para. 2, 14 para. 4 and 14a shall apply for the first time to the tax period ending in the calendar year 2017.

g) Partial Revision 2017

§§ 40 paras. 2 and 3, 43, 49 paras. 1 and 2 shall apply for the first time to tax periods ending in the calendar year 2017.

h) Partial Revision 2020

1 Sections 42 para. 1 and 2, 43 para. 1 to 5, 44 para. 1 and 2, 45 para. 1 and 3,

and 47 para. 1 shall apply for the first time to tax periods ending in the calendar

year 2020.

2 Special powers of attorney granted by the taxpayer before January 1, 2021,

under the former Section 39 para. 3, shall remain valid as comprehensive

powers of attorney within the meaning of Section 39 para. 1 after the new law

comes into force.

i) Partial Revision 2021

Sections 12 and 14a shall apply for the first time to tax periods ending in the calendar year 2022.

j) Partial Revision 2022

§§ 41a, 43 para. 5 and 45 para. 3 shall apply for the first time to tax declarations

in the year 2023.

k) Partial Revision 2025

§ 12 para. 2 lit. e shall apply for the first time to tax periods ending in the calendar year 2026.

2. Entry into Force and Repeal of Previous Law

1 This Ordinance enters into force retroactively on 1 January 2001.70

2 The following are repealed at the same time

a) the Implementing Ordinance to the Tax Law of 10 October 1980;

b) the Resolution of the Cantonal Government on counter-cyclical tax relief

of 19 February 1979;

c) the Resolution of the Cantonal Government on tax collection for religious purposes

of 23 April 1958.

3. Publication

This Ordinance shall be published in the Official Gazette and included in the

Collection of Laws.

1 GS 20-77 with amendments of 16 December 2003 (GS 20-478), 21 December 2004

(GS 20-637), 21 November 2006 (GS 21-97), 15 December 2009 (GS 22-85a),

7 December 2010 (Adaptation of CPP and JV, GS 22-131i), 10 December 2013 (GS 23-

96a), 21 October 2014 (RCB Adaptation of Implementing Provisions to the Tax Act,

GS 24-19a), 13 December 2016 (RCB Adaptation of Implementing Provisions to the

Tax Act and the Ordinance on the Refund of Additional Tax Withholding of the

United States of America, GS 24-86a), 12 December 2017 (RCB Adaptation of

Implementing Provisions to the Tax Act, GS 25-12a), 10 December 2019 (RCB

Adaptation of Implementing Provisions to the Tax Act, GS 25-66a), 15 December

2020 (GS 26-35), 7 December 2021 (GS 26-62), 20 December 2022 (RCB concerning

Adaptation of Implementing Provisions to the Tax Act, GS 26-100c), 10 December

2024 (RCB concerning Adaptation of Implementing Provisions to the Tax Act, GS 27-53d) and

16 December 2025 (RCB concerning Adaptation of Implementing Provisions to the Tax

Act, GS 27-87a).

2 SRSZ 172.200.

3 Heading and paragraph as amended on 21 October 2014 (previously § 2a).

4 SR 211.231.

5 Repealed on 21 October 2014.

6 Para. 1 as amended on 21 October 2014; heading as amended on 16 December

2025.

7 SR 642.123.

8 Para. 2 repealed on 10 December 2013; heading as amended on 16 December

2025.

9 Version of 10 December 2019.

10 Para. 1 as amended on 13 December 2016; para. 2 repealed on 10 December 2019.

11 Paras. 1 to 3 as amended on, paras. 4 and 5 repealed on 7 December 2021; para. 2 lit.

e as amended on, lit. f newly inserted on 16 December 2025, former lit. e becomes lit.

f.

12 Para. 4 as amended on 13 December 2016.

13 Heading and para. 1 as amended on, para. 2 newly inserted on 7 December 2021.

14 Heading as amended on 13 December 2016.

15 SR 642.118.3.

16 Version of 10 December 2019.

17 Version of 21 November 2006; former paras. 2 and 3 repealed.

18 Para. 1 as amended on 21 November 2006; para. 2 as amended on 13 December

2016.

19 Repealed on 16 December 2025.

20 Version of 15 December 2009; para. 2 repealed.

21 Para. 1 lit. c as amended on 15 December 2009.

22 Heading as amended on 15 December 2020.

23 Repealed on 15 December 2020.

24 Lit. d newly inserted on 21 November 2006.

25 Heading and paragraph 1 as amended on 10 December 2019.

26 Newly inserted on 10 December 2019.

27 Heading as amended on 10 December 2019.

28 Newly inserted on 16 December 2025.

29 Para. 2 lit. c repealed on 15 December 2020; heading as amended on 16 December

2025.

30 Heading as amended on and para. 3 newly inserted on 16 December 2025.

31 Repealed on 16 December 2025.

32 Paras. 1, 2 and 3 as amended on 15 December 2020; heading as amended on 16

December 2025.

33 Heading, paras. 1 and 2 as amended on 15 December 2020.

34 Paras. 2 and 3 as amended on 12 December 2017; heading as amended on 16

December 2025.

35 Heading and para. 1 as amended on 16 December 2025.

36 Paras. 1 and 2 newly inserted on 20 December 2022; para. 3 newly inserted on 10 December

2024; heading as amended on 16 December 2025.

37 Paras. 1 and 2 as amended on, paras. 3 to 5 repealed on 15 December 2020;

heading as amended on 16 December 2025.

38 Heading and para. 1 as amended on, paras. 2 to 5 newly inserted on 15 December

2020; para. 5 as amended on 20 December 2022.

39 Para. 1 as amended on, para. 2 newly inserted on 15 December 2020; heading as

amended on 16 December 2025.

40 Para. 2 as amended on 21 November 2006; para. 3 newly inserted on 15 December

2020; para. 3 as amended on 20 December 2022; para. 1 as amended on 16 December

2025.

41 Repealed on 21 November 2006.

42 Para. 1 as amended on 15 December 2020.

43 Paras. 1, 2 and 3 as amended on and para. 4 newly inserted on 13 December 2016;

heading as amended on 16 December 2025.

44 Para. 3 as amended on 10 December 2013, paras. 1 and 2 as amended on 12 December

2017; heading as amended on 16 December 2025.

45 Heading as amended on 16 December 2025.

46 Heading as amended on 20 December 2022.

47 Repealed on 12 December 2017.

48 Para. 2 as amended on 10 December 2013; heading as amended on 16 December

2025.

49 Heading as amended on 16 December 2025.

50 SRSZ 234.110.

51 Heading as amended on 16 December 2025.

52 Heading as amended on 16 December 2025.

53 SR 642.113.

54 SR 642.11.

55 Para. 1 as amended on 7 December 2010.

56 SR 312.

57 Para. 3 as amended on 21 October 2014; heading as amended on 10 December

2019.

58 SRSZ 234.110.

59 Version of 21 October 2014; heading as amended on 10 December 2019.

60 Version of 15 December 2009; heading as amended on 10 December 2019.

61 Repealed on 15 December 2009.

62 Newly inserted on 21 November 2006.

63 Newly inserted on 15 December 2009.

64 Newly inserted on 13 December 2016.

65 Newly inserted on 12 December 2017.

66 Newly inserted on 15 December 2020.

67 Newly inserted on 7 December 2021.

68 Newly inserted on 20 December 2022.

69 Newly inserted on 16 December 2025.

70 Amendments of 16 December 2003 entered into force on 1 January 2004 (Official Gazette 2003 2082),

of 21 December 2004 on 1 January 2005 (Official Gazette 2004 2195), of 21 November 2006 on 1 January

2007 (Official Gazette 2006 2047), of 15 December 2009 on 1 January 2010 (Official Gazette 2009 2933), of 7

December 2010 on 1 January 2011 (Official Gazette 2010 2714), of 10 December 2013 on 1 January

2014 (Official Gazette 2013 2981), of 21 October 2014 on 1 January 2015 (Official Gazette 2014 2452), of 13

December 2016 on 1 January 2017 (Official Gazette 2016 2869), of 12 December 2017 on 1 January

2018 (Official Gazette 2017 2856), of 10 December 2019 on 1 January 2020 (Official Gazette 2019 3001), of 15

December 2020 on 1 January 2021 (Official Gazette 2020 3239), of 7 December 2021 on 1 January

2022 (Official Gazette 2021 3316), of 20 December 2022 on 1 January 2023 (Official Gazette 2022 3168), of 10

December 2024 on 1 January 2025 (Official Gazette 2024 3120) and of 16 December 2025 on 1

January 2026 (Official Gazette 2025 3178).

71 GS 17-281.

72 GS 17-132.

73 GS 14-117.