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

1. Scope of Application

1 This Ordinance applies to the collection of taxes, additional taxes, fines, and costs regulated in the Tax Act.

2 The collection of withholding taxes, real estate gains taxes, and casino duties, as well as related additional taxes, is regulated separately.

3 The collection of court costs in the assessment procedure, as well as fines and costs for tax offenses, is governed by the provisions of the Administration of Justice Decrees.

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.

3. Competencies

a) Public Bodies

1 The municipalities collect the periodic cantonal, district, municipal, and church

parish taxes, as well as related supplementary taxes, fines for tax evasion,

and costs.

2 Individual public bodies are authorized to transfer the collection by agreement

to other public bodies.

3 The remaining taxes, supplementary taxes, fines, and costs are collected by

the Canton.

b) Supervising Authorities

The municipal councils and the Government Council supervise the collection

under this Ordinance and the collection bodies.

c) Collection Authorities

1 The Municipal Council designates the office entrusted with collection and informs

the Department of Finance of this.

2 The Office of Finance is responsible for the collection tasks of the Canton.

4. Creditors of Receivable Claims

1 The creditors of the claims to be collected under this Ordinance are

a) for taxes, additional taxes, and fines for completed evasion: the canton and the respective districts, municipalities, and church municipalities, in proportion to their tax rates;

b) for procedural costs and other fines: the canton.

2 The entitled public entities are represented in the collection procedure by the collection authorities.

3 In special cases, the Department of Finance may order the representation of the competent collection authorities by the Office of Finance.

5. Duties of the Collection Authorities

1 The collection authorities are responsible for the correct collection and timely transfer

of taxes, back taxes, fines, and costs.

2 The Office of Finance is responsible for the management of certificates of loss. It

asserts the rights of the creditors specified in the certificates of loss.

3 Special duties may also be transferred to third parties with the approval of the Department of Finance. In such cases, the collection authorities must ensure the legality and proportionality of collection actions.

4 Orders required in the collection and enforcement procedure shall be issued by the collection authorities. Deviating provisions remain reserved.

5 If orders of the collection authorities are combined with liability orders according to Art. 125 para. 2 of the Tax Act (StG), their challenge shall be governed exclusively by the provisions concerning the challenge of assessment orders.

6 The collection authorities are authorized to inspect all relevant files and obtain information from the authorities according to Art. 131 and 132 StG and other collection authorities.

6. Department of Finance

The Department of Finance issues directives for the correct and uniform

collection.

II. Invoicing and Collection Procedures

1. Types of Invoices

1 Periodic taxes are collected by means of provisional invoices and final invoices.

2 Non-periodic taxes, additional taxes, fines, and costs are collected by means of simple invoices.

2. Basis for Invoicing

a) Periodic Taxes

1 The basis for provisional invoices for periodic taxes is generally the tax factors from the last tax declaration or the last legally binding assessment. A provisional invoice will be amended if significant deviations arise in the anticipated tax factors.

2 In the case of relocation, the collection authorities shall undertake the necessary clarifications for the provisional invoice.

3 Final invoices are prepared on the basis of assessment decisions.

b) Non-recurrent Taxes

Non-recurrent taxes are invoiced based on assessment notices.

c) Back taxes, fines, and costs

Back taxes, fines, and costs will be invoiced in accordance with the orders or decisions establishing them.

d) Tax rate for legal entities

1 For legal entities according to § 54 StG, the tax rate for church taxes is determined by the proportion of members of the two cantonal churches residing in the respective municipality. The decisive cut-off date is December 31 of even calendar years. The percentage shares are valid for the next even calendar year following the cut-off date and the subsequent odd calendar year.

2 The Department of Finance shall determine the shares of denominational members applicable under para. 1 through a general ruling published in the Official Gazette.

3 Legal entities pursuing denominational purposes shall pay church taxes exclusively according to the tax rate of the church municipality of that denomination.

3. Invoicing

a) Periodic Taxes

1 Periodic taxes for the tax period ending in the calendar year are invoiced

as of June 1st of the current calendar year. New provisional invoices under § 10 para. 1

remain reserved.

2 If the tax liability commences after June 1st, an invoice shall be issued

immediately if possible, at the latest after receipt of the tax return.

3 Final invoices shall be issued within 60 days of the dispatch of the assessments or

decisions. Upon termination of the tax liability in the canton, invoicing shall

take place without undue delay.

b) Non-periodic Taxes, Supplementary Taxes, Fines and Costs

1 Non-periodic taxes shall be invoiced concurrently with the dispatch of the assessment

order, supplementary taxes, fines and costs with the orders or decisions establishing them.

2 Supplementary taxes, fines and costs collected by the municipalities shall be invoiced within 15 working days after the dispatch of the orders or decisions establishing them.

4. Due Dates and Payment Deadlines

a) Periodic Taxes

1 Periodic taxes fall due on November 30 of the calendar year in which the tax

period ends. The taxes are payable within 30 days of the due date.

2 Taxpayers may pay the taxes in three equal instalments. The first instalment

is payable by October 31, the second by December 31, and the last by February 28.

3 If instalments are not paid on time, the due date and payment deadline for

the entire invoiced tax claim shall be determined according to para. 1.

b) Non-periodic Taxes

Non-periodic taxes become due upon the disbursement or crediting of the

taxable benefit and must be paid within 60 days of invoicing.

c) Back taxes, fines, and costs

1 Back taxes are due on December 31 of the calendar year in which the tax period ends. Fines and costs are due upon their initial assessment.

2 The claims must be paid within 60 days of the invoice date.

d) Special Cases

The claims to be collected under this Ordinance become due for payment immediately in any of the following cases

a) on the day the taxable person who intends to permanently leave the country makes arrangements for departure;

b) upon notification for the deletion of a taxable legal entity from the commercial register;

c) at the time when the foreign taxable person ceases their business operations or their participation in a domestic business, their domestic permanent establishment, their domestic real estate, or their claims secured by domestic real estate;

d) upon the opening of bankruptcy proceedings against the taxable person;

e) upon the death of the taxable person.

5. Postponement of Payment

The objection and appeal procedure postpones the collection of back taxes, fines, and costs. Otherwise, claims must be paid even before their definitive assessment.

6. Cash Discount

1 Taxpayers are entitled to a cash discount if they pay the tax amount invoiced for the current calendar year in full by July 1st.

2 No cash discount is granted for invoices

a) for periodic taxes that become due upon departure and death of the taxpayer, in accordance with § 19 lit. a and e;

b) for non-periodic taxes;

c) for additional tax assessments from previous years, back taxes, fines, and costs.

3 The cash discount is determined annually by the Government Council and published in the Official Gazette.

7. Interest

a) Remuneration Interest

1 Tax amounts overpaid due to an invoice shall bear interest ex officio in favor

of the taxpayers. Amounts to be reimbursed under intercantonal double

taxation law are excluded.

2 Remuneration interest shall be calculated from the day of tax payment (value

date of receipt) until reimbursement, but for periodically owed taxes, no earlier

than July 1st of the calendar year in which the tax period ends. Interest in cases

according to § 19 remains reserved.

3 The remuneration interest rate is set annually by the Government Council and

published in the Official Gazette.

b) Default Interest

1 Default interest will be calculated on invoiced taxes, fines, and costs that are not paid by the end of the ordinary payment deadlines, from the following day until payment is made.

2 For subsequent taxes, default interest begins to accrue 60 days after the end of the tax period, or for legal entities, 60 days after the end of the calendar year in which the tax period ends.

3 Default interest will be invoiced together with the amount due or only after its receipt.

4 The default interest rate is set annually by the Government Council and published in the Official Gazette.

5 When payment facilities are agreed upon, the collection of default interest may be waived.

8. De Minimis Threshold

1 Taxes and tax reassessments are not collected if their total does not exceed

25 francs. The Department of Finance may provide for exceptions.

2 Supplementary taxes, fines, and costs are always collected.

3 Tax credits based on a final assessment, including compensatory interest, of

not more than 30 francs will be credited without further notification from the

taxpayer. Interest will be compensated for 10 days after the issuance of the

final assessment.

4 Offsets against other claims remain reserved.

9. Terms of Payment

1 Invoices from the collecting agencies must be settled by bank or postal transfer in Swiss currency.

2 Cash payments will not be accepted by the collecting agencies.

10. Set-off and Tax Refund

a) General

1 Tax credits and tax liabilities of all tax-entitled municipalities in the canton must be set off with the final statement of account. Insofar as a set-off is not possible, a refund shall be made, subject to Section 24 para. 3. Further set-offs with other claims remain reserved.

2 The Department of Finance shall regulate refunds until a final statement of account is available.

3 Taxpayers must immediately inform the collection authorities of changes in the factual circumstances (separation, disbursement account, etc.). In case of omission, they shall bear the legal disadvantages.

b) For divorced or legally separated spouses

1 The collection authorities may, on the basis of an agreement signed by both spouses, deviate from the equal refund in accordance with Article 192, paragraph 1 StG.

2 Tax credits are to be primarily offset against provisional or final invoices addressed to both spouses; the remainder is to be offset in equal halves against provisional or final invoices addressed to each spouse.

c) Refund upon Request by Legal Entities

1 Legal entities may submit an application to the competent collection authority

for the refund of their tax credits within the meaning of § 25 para. 1 and 2.

2 The collection authority shall decide on the application at its due discretion

based on the applicant’s payment behaviour to date.

3 If the collection authority approves the application, it shall impose a set-off

block. This shall remain in effect until revoked by the applicant or the collection

authority.

11. Payment Relief

1 Payment relief according to § 189 of the Tax Law must be agreed upon in writing between the collection authorities and the debtors. The conditions for the cessation of such payment relief must also be stipulated.

2 Installment payments should generally not be provided for a period exceeding one year.

12. Judicial Composition Agreement

1 The court decides on a request for the implementation of a judicial composition

agreement.

2 The organs of reference decide whether they wish to consent to a composition

agreement in the sense of Art. 305 LPCA.

3 If the court approves the composition agreement, the taxes, to the extent that

a composition has been granted, are considered remitted.

13. Out-of-court composition agreement and consensual

private debt restructuring

1 The collection authorities decide on their participation in the implementation of an out-of-court composition agreement or a consensual private debt restructuring according to Art. 333 et seq. of the Debt Enforcement and Bankruptcy Act (DEBA), regardless of the amount of the tax claim.

2 Unless important reasons justify an exception, the collection authorities may approve an out-of-court composition agreement if

a) the majority of the other equally ranked creditors also agree,

b) the claims represented by these creditors amount to at least half of the total claims of the third class (Art. 219 DEBA), and

c) all creditors of the third class are generally offered a proportionally equal payment (dividend).

3 Consensual private debt restructurings can be approved under the same conditions as for an out-of-court composition agreement.

4 The uncovered portion of the tax amount is considered remitted.

14. Repurchase of Certificates of Shortfall

1 The Office of Finance is responsible for the repurchase of certificates of shortfall. The principles for remission do not apply.

2 The uncovered portion of the tax amount is considered remitted.

III. Enforcement Proceedings and Tax Security

1. Reminder Procedure

1 If taxes, additional taxes, fines, and costs are not paid within the prescribed period, the defaulting persons must be reminded in writing within 20 days, setting a payment period of 14 days.

2 If the reminder is not complied with, a second request will be issued immediately, threatening enforcement proceedings and setting the same payment period.

3 Section 29 para. 3 remains reserved.

2. Debt Collection and Bankruptcy Proceedings

a) Initiation of Debt Collection and Reminder Procedures

1 Debt collection must be initiated for claims that are based on a legally binding

order or a legally binding decision and for which the payment deadlines have

expired.

2 In the event of debt collection, a collection fee of 50 to 300 Swiss francs will be

charged.

3 Debt collection is generally preceded by a reminder procedure. This can be

waived, in particular, in urgent cases or if the debtors do not have a domicile in

Switzerland or if assets belonging to them have been seized by attachment.

b) Initiation of debt collection prior to the legal enforceability of the payment

obligation

If an invoice has been issued, debt collection proceedings can be initiated prior to the legal enforceability of the payment obligation. If an objection (Rechtsvorschlag) is raised, the assessment and objection authorities or judicial instances may, upon request, grant definitive legal enforcement (Rechtsöffnung) for the amount of the claimed tax, simultaneously with the substantive orders or decisions to be issued.

c) Continuation of Debt Enforcement Proceedings

1 Debt enforcement proceedings against natural persons shall be continued

by way of attachment. Paragraph 2 remains reserved.

2 Debt enforcement proceedings against sole proprietors, partners of general

partnerships, unlimited partners of a limited partnership, administrative

members of a partnership limited by shares, or against legal entities

registered in the commercial register within the meaning of Article 39 para. 1

of the Federal Act on Debt Enforcement and Bankruptcy of April 11, 1889

(DEBA), shall be continued by way of bankruptcy.

d) Waiver of Debt Enforcement Proceedings

1 Debt enforcement proceedings may be refrained from or their continuation waived if, due to the debtor's economic circumstances or legal reasons, they would obviously be fruitless.

2 Under the same conditions, the initiation or continuation of debt enforcement proceedings against jointly and severally liable persons or co-obligors may be waived.

e) Management of Certificates of Loss

1. Claims evidenced by a certificate of loss are not assignable.

2. They must be periodically reviewed for their recoverability. Exceptions apply

to certificates of loss from bankruptcy proceedings against legal entities in accordance

with § 30a para. 2.

3. Certificates of loss and related enforcement documents must be stored

separately. Claims evidenced by a certificate of loss are to be entered into a separate

register.

4. Claims for which a certificate of loss has been issued, or for which debt

enforcement proceedings have not been initiated or continued, must be written off as

unrecoverable. They are not considered to be waived.

3. Securing

a) Securing Order

1 If the conditions for tax security under § 195 StG are met, the collection authorities may, even before the tax amount is finally assessed, order the immediate securing of the estimated tax amount owed, stating the reason.

2 The person obligated to provide security under § 198 StG is the person selling the property if the brokerage was carried out on their behalf; otherwise, it is the acquiring person. Security can be demanded at any time and without delay.

b) Enforcement

If the person obliged to provide security does not furnish it within the set period,

debt enforcement for security must be initiated or an attachment must be laid.

c) Unclaimed Security Amounts

1 If an assessment exists for the secured taxes, any excess security amount may

be used to cover other claims payable under this Ordinance through a set-off.

2 In such cases, the set-off declaration for all municipalities of the canton shall be

made in writing by the collection authorities ordering the security.

3 Unclaimed credits from security amounts that have not been set off must be

repaid with an interest statement.

4. Arrest

1 When a security order is issued, assets of the person obliged to provide security

may simultaneously be placed under arrest. Irrespective of its legal force, the

security order serves as an arrest warrant according to Article 274 of the

Debt Enforcement and Bankruptcy Act (SchKG).

2 The collecting authorities shall transmit a copy of the security order to the

debt enforcement office responsible for executing the arrest, with the request

to place the designated assets of the person obliged to provide security under

arrest until the full amount to be secured is covered.

3 The arrest must be prosecuted by initiating debt enforcement proceedings within

10 days of the delivery of the arrest certificate. If a legally binding assessment,

liability, or security order already exists, debt enforcement proceedings against the

taxpayer must be initiated simultaneously with the request for arrest.

IV. Settlement Procedure between Public Bodies

1. Tax Settlement and Remittance

1 The Office of Finance shall provide the municipalities with the tax settlement by the 15th day of the following month at the latest. This settlement shall show the taxes collected by the respective municipality and the amount to be remitted therefrom for canton, district, municipal, and church taxes.

2 The Office of Finance shall remit the received taxes to the entitled municipalities monthly and proportionally by the last day of the following month at the latest. It may make additional advance payments.

2. Non-periodic Taxes, Supplementary Taxes, Fines, and Costs

The Department of Finance regulates the accounting procedure for non-periodic

taxes as well as all supplementary taxes, fines, and costs.

3. Costs and Remuneration in the Collection Procedure

1 The costs of the collection procedure shall be borne by the public body responsible for the collection. The Department of Finance shall regulate the exceptions.

2 Collection fees and indemnities, as well as cost reimbursements in the collection procedure, shall accrue to the public body responsible for the collection.

3 Municipalities shall be entitled to an annual lump-sum remuneration for each taxable person or family from the districts and church parishes whose collection they handle. The right to remuneration for families with different religious affiliations shall exist vis-à-vis each church parish.

4 The Government Council shall determine the lump-sum remunerations for the various public bodies.

4. Right of Inspection

1 The municipalities are entitled, to the extent necessary, to inspect the accounting records of the Department of Finance that concern them.

2 The Department of Finance exercises the right of inspection for the Canton.

V. Final Provisions

1. Repeal of Previous Law

The following decrees are repealed

a) Ordinance on the Collection of Taxes of October 21, 1968;

b) Ordinance on the Levy of Taxes on Legal Entities of February 7, 1995.

2. Transitional Provisions

a) Partial Revision 2020

The new provisions shall apply for the first time to all taxes invoiced after 31 December 2020.

b) Partial Revision 2022

The provision of § 26a applies to all tax collection procedures starting from the year 2023.

c) Partial Revision 2024

The provisions of Sections 7 para. 2 and 27c para. 1 shall apply from January 1, 2025, to all debt enforcement loss certificates not yet time-barred.

3. Entry into Force

1 This Ordinance enters into force on 1 January 2001.39

2 It shall be published in the Official Gazette and, after its entry into force, included in the Official

Collection of Laws.

1 GS 20-12 with amendments of 3 November 2004 (GS 20-602), of 21 November 2006 (GS

21-96), of 22 December 2009 (GS 22-87), of 10 December 2013 (GS 23-96c), of 21

October 2014 (RRB Adaptation of implementing provisions to the Tax Law, GS 24-19d),

of 10 December 2014 (GS 24-25), of 9 December 2015 (FHV, GS 24-60e), of 13

December 2016 (GS 24-87), of 10 December 2019 (RRB Adaptation of implementing

provisions to the Tax Law, GS 25-66b), of 17 November 2020 (GS 26-28), of 20

December 2022 (RRB concerning adaptation of implementing provisions to the Tax Law, GS 26-

100d), of 10 December 2024 (RRB concerning adaptation of implementing provisions to the

Tax Law, GS 27-53e) and of 16 December 2025 (RRB concerning adaptation of implementing

provisions to the Tax Law, GS 27-87b).

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

3 SRSZ 172.200.

4 Heading and paragraph as amended on 21 October 2014.

5 SR 211.231.

6 Para. 2 as amended on 9 December 2015.

7 Para. 3 as amended on 9 December 2015.

8 Paras. 1 to 5 as amended and para. 6 newly inserted on 10 December 2024, former

paras. 2 to 4 become paras. 3 to 5.

9 Para. 3 as amended on 21 November 2006.

10 Paras. 2 and 3 as amended on 10 December 2019.

11 Para. 2 as amended on 10 December 2013.

12 Para. 3 newly inserted on 13 December 2016; paras. 1 and 2 as amended on 17 November

2020.

13 Para. 1 as amended on 16 December 2025.

14 Para. 1 as amended on 10 December 2024.

15 Newly inserted on 16 December 2025.

16 Heading as amended on 16 December 2025.

17 Para. 1 as amended on 16 December 2025.

18 Newly inserted on 20 December 2022.

19 Heading as amended on 16 December 2025.

20 Newly inserted on 21 November 2006; heading as amended on 16 December 2025.

21 Newly inserted on 21 November 2006; heading as amended on 16 December 2025.

22 Newly inserted on 21 November 2006; para. 1 as amended on 10 December 2024;

heading as amended on 16 December 2025.

23 Para. 4 repealed on 17 November 2020, heading as amended on 10 December

2024.

24 Heading as amended on 10 December 2024.

25 Newly inserted on 10 December 2024.

26 SR 281.1.

27 Heading as amended on 10 December 2024.

28 Paras. 1 to 3 as amended and para. 4 newly inserted on 10 December 2024, former

paras. 2 and 3 become paras. 3 and 4.

29 Repealed on 10 December 2019.

30 Paras. 1 and 2 as amended, paras. 3 to 5 repealed on 10 December 2019;

heading as amended on 20 December 2022.

31 Para. 1 as amended on 10 December 2019.

32 Heading and para. 1 as amended, paras. 2 to 4 repealed on 20 December 2022.

33 GS 15-541.

34 GS 19-27.

35 Newly inserted on 17 November 2020; heading as amended on 20 December 2022.

36 Newly inserted on 20 December 2022.

37 Newly inserted on 10 December 2024.

38 Heading, paras. 1 and 2 as amended on 20 December 2022.

39 Amendments of 3 November 2004 entered into force on 1 January 2005 (Official Gazette 2004 1883), of 21 November

2006 on 1 January 2007 (Official Gazette 2006 2049), of 22 December 2009 on 1 January 2010 (Official Gazette

2009 2934), 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 10 December 2014 on 1 January 2015 (Official Gazette

2014 2818), of 9 December 2015 on 1 January 2016 (Official Gazette 2015 2849), of 13 December

2016 on 1 January 2017 (Official Gazette 2016 2871), of 10 December 2019 on 1 January 2020 (Official Gazette

2019 3001), of 17 November 2020 on 1 January 2021 (Official Gazette 2020 2915), 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).