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661.11 STGLI CH-BE

Art. 162 Legge sulle Imposte (L.I.) - Prescrizione dell'Accertamento

Procedura - Prescrizione
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Art. 162 Legge sulle Imposte (L.I.) · Prescrizione dell'Accertamento

1. Il diritto di stabilire un'imposta si prescrive cinque anni dopo la fine del periodo d'imposta.

2. Il termine di prescrizione non inizia o resta sospeso

a durante una procedura di opposizione, ricorso o revisione,

b finché il credito d'imposta è garantito o rinviato,

c finché né la persona soggetta all'imposta né una persona coobbligata ha domicilio o residenza fiscale in Svizzera,

d finché non è pervenuta la comunicazione di mutamento di proprietà necessaria per l'accertamento dei guadagni immobiliari.

3. Il termine di prescrizione ricomincia con

a ogni atto ufficiale volto all’accertamento o alla rivendicazione del credito d'imposta, portato a conoscenza della persona soggetta all'imposta o di una persona coobbligata,

b ogni riconoscimento esplicito del credito d'imposta da parte della persona soggetta all'imposta o di una persona coobbligata,

c la presentazione di una richiesta di rimessa,

d l'avvio di un procedimento penale per evasione fiscale compiuta o per infrazione fiscale.

4. Il diritto di stabilire un'imposta si prescrive, in ogni caso, 15 anni dopo la fine del periodo d'imposta.

5. Per i guadagni immobiliari, il termine di prescrizione inizia dopo la fine dell'anno solare in cui è stato realizzato il guadagno.

← Art. 161 Legge Tributaria (Lt) Oggetto Art. 163 Legge Fiscale (StG) - Prescrizione dell'esecuzione →

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Decisioni giudiziarie che applicano questa disposizione (13)

100 2022 216 · be (Art. 162 Abs. 1 StG)
Tax Assessment Limitation Period and Mortgage Interest Deduction in Cohabiting Relationship
Cited as the rule defining the five-year statutory limitation period for assessing cantonal and communal taxes.
100 2019 407 · be (Art. 162 Abs. 1 StG)
Tax Assessment Appeal Dismissed Due to Insufficient Challenge of Underlying Calculations
Cited to define the general statute of limitations for the right to assess taxes (although the appeal was not dismissed on these grounds).
100 2019 407 · be (Art. 162 Abs. 2 StG)
Tax Assessment Appeal Dismissed Due to Insufficient Challenge of Underlying Calculations
Cited to mention the suspension of the limitation period during appeal proceedings (although the appeal was not dismissed on these grounds).
100 2019 407 · be (Art. 162 Abs. 3 Bst. a und b StG)
Tax Assessment Appeal Dismissed Due to Insufficient Challenge of Underlying Calculations
Cited to define the events that restart the limitation period (although the appeal was not dismissed on these grounds).
100 2019 407 · be (Art. 162 Abs. 4 StG)
Tax Assessment Appeal Dismissed Due to Insufficient Challenge of Underlying Calculations
Cited to define the absolute statute of limitations for assessment (although the appeal was not dismissed on these grounds).
100 2018 285 · be (Art. 162 Abs. 3 Bst. b StG)
Taxpayer Acknowledgment Interrupts Statute of Limitations on Tax Assessment
Cited in the reasoning leading to the finding that the tax debtor's subsequent tax declarations constituted an interruption of the statute of limitation for cantonal and communal taxes.
100 2017 194 · be (Art. 162 Abs. 3 Bst. b StG)
Swiss Administrative Court Upholds 2009 Tax Assessments Despite Limitation Period Claim
Cited in point 3.5 as the legal basis confirming that the taxpayers' repeated declaration of the 2009 tax liability in subsequent years constituted an interruption of the prescription period for Cantonal and Communal Taxes.
100 2017 203 · be (Art. 162 Abs. 1 StG)
Inheritance Tax Assessment Limitation Period for Undeclared Assets
Cited in conjunction with Art. 24 ESchG to define the general relative prescription period for assessment.
100 2017 203 · be (Art. 162 Abs. 2 und 3 StG)
Inheritance Tax Assessment Limitation Period for Undeclared Assets
Cited in the reasoning (E. 3.2) regarding the standing and interruption of the relative prescription period.
100 2017 203 · be (Art. 162 Abs. 4 StG)
Inheritance Tax Assessment Limitation Period for Undeclared Assets
Cited in both E. 3.2 and E. 3.3 to define the absolute prescription period and its effect on the tax debt.
100 2017 203 · be (Art. 162 Abs. 5 StG)
Inheritance Tax Assessment Limitation Period for Undeclared Assets
Cited in the reasoning (E. 3.2) by analogy with the taxation of real estate gains to determine the start of the prescription period for inheritance tax.
100 2017 207 · be (Art. 24 ESchG i.V.m. Art. 162 Abs. 1 StG)
Heir's Voluntary Disclosure and Inheritance Tax Assessment Limitation Appeal
This provision was used to define the starting point of the non-absolute limitation period (relative Veranlagungsverjährung) for inheritance tax, which the Tribunal considered relevant in relation to the possibility of supplementary assessment.
100 2017 208 · be (Art. 24 ESchG i.V.m. Art. 162 Abs. 1 StG)
Grandnephew's Voluntary Disclosure of Undeclared Foreign Assets and Inheritance Tax Assessment Limitation Periods
Used to establish the start date of the ordinary statute of limitations for inheritance tax, which was relevant to the discussion of supplementary taxation.