Rs 642.14 Federal Law Of 14 December 1990 On The Harmonisation Of Direct Taxes Of The Cantons And Communes (Sthg)

Original Language Title: RS 642.14 Loi fédérale du 14 décembre 1990 sur l’harmonisation des impôts directs des cantons et des communes (LHID)

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642.14 federal law on the harmonisation of direct taxes of the cantons and communes (STHG) of December 14, 1990 (Status January 1, 2016) the Federal Assembly of the Swiss Confederation, view the art. 127, al. 3, and 129, al. 1 and 2, of the Constitution, given the message of the federal Council of 25 May 1983 stop: title 1 Introduction art. 1 purpose and scope of application this Act designates direct taxes that the cantons must take and sets out the principles according to which the cantonal legislation sets.
For taxes that the cantons must take under art. 2, al. 1, this Act also applies to municipalities where cantonal law grants them tax jurisdiction.
When no particular regulation is scheduled, cantonal and municipal taxes are established under cantonal law. Especially remain the competence of the cantons fixing of tariffs, rates and tax exempt amounts.

Art. 2 direct taxes from the cantons levy the following taxes: a. an income tax and a tax on wealth of people physical; b. a profit tax and a tax on the capital of morales; c. people a tax at source with certain natural and legal persons; d. a property gains tax.

The cantons may determine if the real estate gains tax is levied by the canton or the Commons.

Title 2 taxation of natural persons Chapter 1 liability to tax art. 3 liability at the rate of the personal connection individuals are subject to tax at the rate of the personal connection, when, under tax law, they are domiciled in the canton or when, without noticeable interruption, they stay there for at least 30 days by exercising a gainful activity, or for 90 days at least not exercise lucrative activity.
A person is domiciled in the canton, in tax law, when she lives there with the intention of settling permanently or when she has a special legal domicile under federal law.
The income and assets of the spouses who live in common household add up, regardless of the matrimonial regime. The income and wealth of children under parental authority are added to those of the holder of that authority. The proceeds of the lucrative business of children as property gains are taxed separately.
The al. 3 applies by analogy to registered partners. Registered partners have the same status as spouses. This principle also applies to the maintenance payments during the registered partnership as well as for the maintenance payments and the liquidation of assets arising from the suspension of common life or the dissolution of the partnership.

Introduced by section 25 of the annex to the Federal ACT of 18 June 2004 on the partnership, in effect since Jan. 1. 2007 (RO 2005 5685; FF 2003-1192).

Art. 4 liability at the rate of the economic connection individuals which, in the light of tax law, are neither domiciled nor stay in the canton are subject to tax at the rate of the connecting economic when they operate a business or a permanent establishment in the canton, they have buildings, have the enjoyment, serve as intermediaries in real estate transactions or make real estate trade.
Individuals who, in the eyes of the tax law, are neither domiciled nor stay in Switzerland are subject to tax at the rate of the economic when connecting: a. they exercise a gainful activity in the Township; b. in their capacity as members of the administration or management of a legal person that has its head office or a permanent establishment in the canton they receive the percentages, tokens of presence, fixed compensation, employee participation or other remuneration; c. they are licensed or Burundi debt secured by a mortgage lien or a chattel mortgage on sis in the canton buildings; d. then an activity on behalf of others governed by public law, they receive pensions, pensions or other benefits from an employer or a provident fund which has its seat in the canton; e. they receive income from Swiss institutions of law relating to the occupational or other accepted forms of linked individual provident; f. because of their activity in international traffic on a vessel, an aircraft or a vehicle of road transport, they receive a salary or other compensation from an employer with its head office or a permanent establishment in the canton.

New content according to section I 2 of the Federal ACT of 17 Dec. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 4aexonerations the tax privileges granted under art. 2, al. 2, of the Act of June 22, 2007, on the host State are reserved.

Introduced by section II 8 of the annex to the Federal ACT of June 22, 2007, on the host State, in effect since Jan. 1. 2008 (RO 2007 6637; FF 2006 7603).
RS 192.12 art. 4bModification of liability in the event of transfer, inside the Switzerland, home under tax law, the liability rate of the personal connection conditions are met for the current tax period in the canton where the taxpayer is a resident at the end of this period. However, the benefits in capital within the meaning of art. 11, al. 3, are taxable in the canton where the taxpayer is a resident at the time of maturity. Art. 38, al. 4, is reserved.
The liability rate of the economic attachment to another canton that home under tax law extends to the entire tax period, even if it is created, modified, or deleted during the year. In this case, the value of the fortune is reduced proportionally to the duration of the connection. In addition, the income and wealth are distributed between the cantons concerned the rules of federal law relating to the prohibition of double intercantonal taxation, applicable by analogy.

Introduced by section I 2 of the Federal ACT of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).

Art. 5 tax breaks the cantons may provide, through legislation, tax breaks in favor of newly created businesses that serve the economic interests of the canton, for the year of Foundation of the company and for the next nine years. The significant change in the activity of the company can be likened to a new Foundation.

Art. 6Imposition according to the expense the canton may grant individuals the right to be imposed according to the expenditure rather than pay taxes on income and on capital if they meet the following conditions: a. do not have Swiss nationality; b. be subject to unlimited title (art. 3) for the first time or after an absence of at least ten years; c. not to exercise gainful activity in Switzerland.

The spouses living in a common household must meet the other conditions of the al. 1. the tax that replaces the tax on the income is calculated on the basis of the annual expenses of the taxpayer and of whom he was in charge during the calculation period in Switzerland and abroad to ensure their train of life, but at least based on the greater of the following amounts: a. an amount fixed by the canton; b. for heads of household taxpayers : seven times the annual rent or the rental value determined by the competent authorities; (c) for other taxpayers: three times the price of the annual pension for housing and food instead of the home within the meaning of art. 3. the tax is levied according to the scale of the regular tax.
The cantons determine how the tax according to the expenditure covers the wealth tax.
The amount of the tax from the expenditure must be at least equal to the sum of taxes on income and on capital calculated according to the ordinary on the total of the following gross: a. the property located in Switzerland and its performance; (b) movable objects found in Switzerland and revenues they produce; c. the capital placed in Switzerland including receivables secured by real estate collateral and income they produce; d. the copyright, patents and similar rights in Switzerland and the income they produce; e. pensions, annuities and pensions of Swiss sources; f. the income for which the taxpayer requires relief partial or total tax foreign under an agreement against double taxation concluded by the Switzerland.

If income from a foreign State there are exempt on condition that the Switzerland impose them, alone or with other income, at the rate of the total income, the tax is calculated not only on the basis of the income referred to in para. 6, but also of all elements of the State-source income which are attributed to the Switzerland under the corresponding convention against double taxation.

New content according to section I 2 of the Federal ACT on Sept. 28. in force since Jan. 1, 2012. 2014 (2013 779 RO; FF 2011 5605). See art. 78th below.
Rectified by the CdR of the SSA. fed. (art. 58, para. 1, PA;) RS 171.10).

Chapter 2 tax the income Section 1 income art. Principle 7


The tax on the income is all income the taxpayer, whether single or periodic, especially the product in a gainful dependent or independent, the performance of the assets including the rental value of the dwelling of the taxpayer in its own building, the benefits of pension and annuities to. Whatever their amount, fees for training and development for business purposes paid by the employer, fresh of conversion understood, are not taxable income. In case of dividends, share in profits, surplus liquidation and significant benefits in money coming from participations of all kind that at least is equivalent to 10% of the share capital or the capital stock of a corporation of a cooperative society (qualified participations), the cantons may lessen economic double taxation of companies and equity holders.
In case of sale of rights of participation, within the meaning of art. 4a of the Federal law of 13 October 1965 on withholding tax, the finance company or cooperative society that issued them, the income is considered as being made in the year in which the tax debt arises (art. 12, para. 1 and 1 of the Federal ACT of 13 October 1965 on withholding tax).
Paid returns, if life or redemption, of likely capital of redemption and paid through a single premium insurance are taxable, unless these assurances are used to retirement. The insurance benefit shall use foresight when it is paid to an insured person of 60 years of age, under a contract that lasted at least five years and which was concluded before the 66 anniversary of the latter. In this case, the service is exempt.
Annuities and income from lifetime maintenance contracts are taxable at the rate of 40%.
Every investor adds to its own taxable items its share of the income of collective investment schemes within the meaning of the Act of 23 June 2006 on the collective investment schemes (CISA); the income of units of collective investments that have direct ownership buildings is only taxable when all of the investment income exceeds the performance of these buildings.
Are only exempt from tax: a. the product of the alienation of the subscription rights, where the economic rights are part of the fortune of the taxpayer; (b) capital gains made on elements of private taxpayer assets. Art. 12, al. 2, let. a and d, is reserved; c. devolutions of fortune then of a succession, a legacy, a donation or the liquidation of the matrimonial property regime; d. payments from insurance of private capital likely to repurchase, with the exception of policies of free-passage. The al. 1 is reserved; e. capital benefits paid by the employer or by a professional during a change of job, when pension beneficiary reinvested within the period of one year in a professional pension institution or use them to acquire a free-transit police; f. subsidies from public funding or private; g. benefits paid in performance of an obligation based on the right to family with the exception of spousal support that the divorced, separated judicially or de facto spouse gets for itself and the maintenance payments that receives one of the parents for children on which he has parental authority; h. the balance of military service and the compensation function for service of civil protection, as well as the penalties people pocket money to the civil service; h. pay firefighters of militia up to an annual amount determined by cantonal law, for activities related to the fulfillment of their tasks (exercises, post services, courses, inspections and interventions, including for the rescue, fighting the fire, the fight against general damage and losses caused by the natural elements fighting); additional allowances for executives, additional service allowances, allowances for administrative work and the compensation for the services provided voluntarily are not exempt; i. payments compensation of harm morale; k. revenues collected under the Federal law on old-age insurance benefits, survivors and disability; l. gains from gambling operated in gambling houses in the sense of the law of 18 December 1998 on the gambling houses; Mr. gains lottery or similar operations to a maximum of one amount determined by cantonal law.

New content according to section I 2 of the Federal ACT on the taxation of the costs of training and development for professional purposes, in effect since Jan. 1. 2016 (2014 1105 RO; FF 2011 2429).
RS 642.21 introduced by section I 2 of the Federal ACT of Oct. 10. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
Introduced by the ch. I-6 of the Federal ACT of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).
New content according to ch. I-6 of the Federal ACT of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).
RS 951.31 new content according to ch. II 7 of the annex to the Federal ACT of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).
New content according to ch. I-6 of the Federal ACT of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).
New content according to section 8 of the schedule to the Federal ACT of 6 October. 1995 on the civil service, in effect since Oct. 1. 1996 (RO 1996 1445; FF 1994 III 1597).
Introduced by section I 2 of the Federal ACT of June 17, 2011 on the exemption of the balance allocated to the fire service, in effect since Jan. 1. 2013 (2012 489 RO; FF 2010 2595).
Introduced by section 3 of the annex to the Federal ACT of 18 Dec. 1998 on the gambling houses, in effect since April 1, 2000 (RO 2000 677; 1997 III 137 FF).
RS 935.52 introduced by section I 2 of the Federal ACT of June 15, 2012 on the simplification of the taxation of the gains made in the lotteries, in force since Jan. 1. 2014 (2012 5977 RO; FF 2011 6036 6059).

Art. Special 7aCas are also considered to be performance of fortune within the meaning of art. 7, al. : 1a. The proceeds from the sale of a participation of at least 20% equity or capital of a corporation of a co-operative society representing a transfer of private assets to the business assets to another physical person or a legal person, provided that the substance unnecessary operation, existing and likely to be distributed within the meaning of commercial law at the time of the sale , to be distributed in five years with the participation of the seller; It also applies when several participants shared the sale of such participation or several entries representing at least 20% are sold within five years; If the substance is distributed, the seller is, if any, imposed later in callback procedure of tax within the meaning of art. 53; b. The proceeds from the transfer of a participation of at least 5% to the share capital or the capital stock of a corporation of a cooperative society representing a transfer of private assets to the business assets of a company of persons or of a legal person in which the seller or the person making the contribution has a holding of at least 50% in the capital after the transfer insofar as the total of the consideration received is greater than the face value of the transferred participation; This also applies when several participants perform the transfer in common.

There are participation within the meaning of para. 1, let. a, when the seller knows or should have known that funds would be taken from the company to finance the purchase price and that they are not rendered.

Introduced by the urgent ch. I 2 of the Federal ACT of 23 June 2006 on the amendment of the corporate tax, in effect since Jan. 1. 2008 (RO 2006 4883; FF 2005-4469) art. 7bPrincipe of the contribution of capital repayment of contributions, agios and additional payments by holders of rights of participation after December 31, 1996 is treated in the same way as the refund of the share capital or the capital.

Introduced by no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).

Art. 7cParticipations of employee are considered to be actual employee participation: a. stocks, bonds of enjoyment, the right of participation, shares and other participation as the employer, the parent company or another company of the Group offers to the contributor; b. the options giving right to the acquisition of participations referred to in the Let's. a. are considered improperly so-called employee participation expectations on simple compensation in cash.

Introduced by section I 2 of the Federal ACT of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).


Art. 7dRevenus from SE employee participation the significant benefits in cash deriving from contributions by employees themselves, except non-negotiable or not publicly traded options, are taxable as income from a lucrative employee at the time of their acquisition. The taxable benefit is the market value of the diminished participation, if any, of its acquisition price.
The computation of the taxable to employee actions, it is considered blocking time by a 6% discount on the market value stocks by year of blocking. The discount is limited to ten years.
The benefits in money from employee options negotiable or unlisted on the stock exchange are taxed upon exercise of the options. The taxable benefit is equal to the market value of the stock less the exercise price.

Introduced by section I 2 of the Federal ACT of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 7eRevenus from investments of employee improperly tell the significant benefits in cash deriving from improperly say employee shareholdings are taxable when the cash.

Introduced by section I 2 of the Federal ACT of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 7fImposition proportional if the taxpayer was neither resident nor stay in Switzerland under tax law during the interval between the acquisition and the birth of the right to exercise the option of non-negotiable collaborator (art. 7 d, para. 3), the benefits deriving from this option cash are taxed proportionally to the relationship between the entire interval and the time spent in Switzerland.

Introduced by section I 2 of the Federal ACT of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 8 independent gainful activity product of the independent gainful activity includes also all the benefits capital of alienation, of the realization of the accounting revaluation of the transfer in private wealth or a company or a sis permanent establishment abroad of items of business assets; excludes profits from the alienation of agricultural or silvicultural properties, insofar as the proceeds of the disposition is higher than investment expenditure. Art. 12, al. 4, is reserved.
Business assets includes all elements of fortune serving, entirely or predominant way, to the exercise of gainful self-employment; is the same for dividends of at least 20% in the share capital or the capital stock of a corporation of a cooperative society, insofar as the holder declares them as business assets, at the time of their acquisition.
When a building of the fixed assets is transferred from business assets to private assets, the taxpayer may request that only the difference between investment expenditure and the critical value for the income tax is imposed at the time of the transfer. In this case, investment spending will be the new key value for the income tax and the taxation of the rest of the reserves as gainful self-employment income is deferred until the disposition of the building.
Leasing of a commercial operation is considered as a transfer in private assets at the request of the taxpayer.
When, in the estate case, only part of the heirs continue commercial exploitation, they can ask that the taxation of hidden reserves is delayed until later, as long as the key values for the income tax are taken.
Undisclosed reserves a company of persons (sole proprietorship, partnership) are not imposed during restructuring, including during a merger, Division or transformation, as far as this company is subject to tax in Switzerland and that the commercial elements are repeated at last decisive for tax value on the income: a. in the case of transfer of assets to another company of persons; (b) in the case of transfer of a holding or a distinct part operating a Corporation; (c) in case of exchange of rights of participation or rights of membership as a result of restructuring within the meaning of art. 24, al. 3, as well as concentrations economically equivalent to mergers.

During a restructuring within the meaning of para. 3, let. b, the transferred reserves are a reminder of tax according to the procedure laid down in art. 53, to the extent where, within five years after restructuring, participation rights or rights of membership are disposed at a price higher than the tax-key value of the own capital transferred; the Corporation may in this case assert the corresponding reserves imposed as profit.
When necessary operating assets are replaced, the hidden reserve of these goods may be carried over assets acquired in reinvestment, if these goods are also necessary to the operation and are located in Switzerland. Replacement of buildings by movable property is reserved.

New content according to ch. I-6 of the Federal ACT of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).
Introduced by no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).
Introduced by no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).
Introduced by no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).
New content according to section 8 of the annex to the LF of 16 Dec. 2005 (law of liability company limited; adaptation of the rights of anonymous society, cooperative society, the registry of trade and of the reasons for trade), in force since Jan. 1. 2008 (2007 4791 RO; FF 2002 2949, 2004 3745).
New content according to section 8 of the schedule to the Federal ACT of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).
Introduced by section 8 of the annex to the Federal ACT of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).
New content according to no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).

Section 2 Deductions art. 9. in general the expenses necessary for the acquisition of income and general deductions are deducted from all taxable income. A maximum amount may be fixed for the necessary travel expenses between home and the workplace.
The General deductions are: a. private passive interests in competition of the taxable return of fortune to the senses of the art. 7 and 7A, increased an amount of 50,000 francs; b. sustainable loads and 40% of the annuities paid by the debtor c. spousal support paid to the divorced spouse, separated legally or in fact, as well as the maintenance payments paid to one of the parents and children over whom he has parental authority, with the exception however benefits paid in performance of an obligation of maintenance or assistance based on the family law; d. premiums , legal, statutory or regulatory amounts and contributions paid to pension insurance and survivors, disability insurance and pension institutions; e. premiums, contributions and amounts paid for the acquisition of contractual rights in forms recognized individual retirement-related, up to a maximum of a pre-determined amount; f. premiums and contributions under the regulations on allowances for loss of income and provisions on unemployment insurance and accident insurance mandatory; g. payments , contributions and premiums for life insurance, health insurance and accident insurance that fall not within the scope of the let. f and the interests of capital savings from the taxpayer and persons at the service which he provides, up to an amount determined by cantonal law; This amount may be in the form of a package; h. expenses caused by disease and accidents of the taxpayer or a person maintaining which he provides, when the taxpayer itself bears these costs and they exceed a franchise determined by cantonal law; h. the costs related to the disability of the taxpayer or a person maintaining which he provides When the taxpayer or that person is disabled within the meaning of the law of December 13, 2002 on equality for people with disabilities and the taxpayer shall itself bear the costs;


i. donations in cash and in the form of other heritage values, up to the amount provided for by cantonal law, in favour of legal persons which have their headquarters in Switzerland and are exempt from the tax because of their utility or public utility purposes (art. 23, para. 1, let. f) or for the Confederation, the cantons municipalities and their institutions (art. 23, para. 1, let. a to c);

k. a deduction on the work product gets one of the spouses when its activity is independent of the profession, trade or company of the other, up to an amount determined by cantonal law. a similar deduction is granted when the second spouse the other significantly in his profession, his business or his company; l. contributions and payments to an amount determined by the law in favour of a party political, to one of the following conditions: 1. be enrolled in the registry of parties in accordance with art. 76a of the Federal Act of 17 December 1976 on political rights, 2. be represented in a cantonal Parliament, 3. have obtained at least 3% of the vote in the last elections for the Parliament of a canton;

Mr.. an amount determined by the law for each child whose custody is provided by a third party, if the child is less than 14 years old and lives in the same household as the taxpayer ensuring its maintenance and care expenses, documented, have a causal link directly with employment, training or the incapacity of the taxpayer; n. updates a percentage determined by cantonal law for the gains from lottery or similar operations. the cantons may fix the maximum amount of the deduction; o. training and development for professional purposes, costs of conversion charges, up to a maximum determined by the cantonal as far right that the taxpayer meets one of the following condistions: 1. He is a graduate of secondary level II, 2. He has reached the age of 20 years and follows a training to one degree other than a first degree of secondary level II.

The taxpayer who owns private buildings can deduct the costs necessary for their maintenance, the costs of rehabilitation of buildings acquired recently, related to these buildings insurance and third-party administration costs. In addition, the cantons may provide deductions for the protection of the environment, energy saving measures and the restoration of historical monuments. These last three deductions are subject to the following regulations: a. the federal Department of finance determines in collaboration with the cantons to what extent investments designed to save energy and the environment can be assimilated to maintenance; b. as long as they are not subsidized, costs for restoration of historical monuments are deductible insofar as the taxpayer undertook them under legal provisions in agreement with the authorities or order of an administrative authority.

It will admit no other deductions. Deductions for children and other social deductions of cantonal law are reserved.

New content according to section II 2 of the Federal ACT of 21 June 2013 on financing and the development of the railway infrastructure, in force since Jan. 1. 2016 (2015 651 RO; FF 2012 1371). Erratum of the CdR of the SSA. fed. Feb 18. 2015 (RO 2015 993) new content according to no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).
New content according to ch. I-6 of the Federal ACT of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).
New content according to Chapter 4 of the annex to the Federal ACT of June 18, 2004, in force since Jan. 1. 2005 (RO 2004 4635; FF 2003 5835).
New content according to Chapter 3 of the annex to the Federal ACT of 13 Dec. 2002 on equality for people with disabilities, in effect since Jan. 1. 2005 (RO 2003 4487; FF 2001-1605).
Introduced by section 3 of the annex to the Federal ACT of 13 Dec. 2002 on equality for people with disabilities, in effect since Jan. 1. 2005 (FF 2001 1605).
SR 151.3 new content according to Chapter 4 of the annex to the Federal ACT of 8 October. 2004 (Foundation Law), in force since Jan. 1. 2006 (RO 2005 4545; FF 2003 7425 7463).
Introduced by section I 2 of the Federal ACT of June 12, 2009 on the deductibility of payments to political parties, in effect since Jan. 1. 2011 (2010 449 RO; FF 2008 6823 6845).
RS 161.1 introduced by section I 2 of the Federal ACT on Sept. 25. 2009 on tax relief for families with children, in effect since Jan. 1. 2011 (2010 455 RO; FF 2009 4237). Rectified by the CdR of the SSA. fed. (art. 58, para. 1, PA;) RS 171.10).
Introduced by section I 2 of the Federal ACT of June 15, 2012 on the simplification of the taxation of the gains made in the lotteries, in force since Jan. 1. 2014 (2012 5977 RO; FF 2011 6036 6059).
Introduced by the ch. I-2 of the Federal ACT on the taxation of the costs of training and development for professional purposes, in effect since Jan. 1. 2016 (2014 1105 RO; FF 2011 2429).
New content according to section I 2 of the Federal ACT of 3 October. 2008 on the tax treatment of the costs of rehabilitation of buildings, in force since Jan. 1. 2010 (2009 1515 RO; FF 2007 7501 7517).

Art. 10 independent gainful activity justified by commercial or professional use costs that can be deducted include: a. justified elements of business assets depreciation; b. the provisions to cover liabilities whose amount is still undetermined or any other risk of imminent loss; c. the actual losses on elements of business assets, which have been accounted; d. payments to the staff of the company pension provided that any use contrary to their purpose is excluded; e. the interests of commercial debt as well as interest paid on dividends referred to in art. 8, al. 2; f. charges for training and development for business purposes of the company staff, fresh of conversion understood.

The kickbacks, in the sense of Swiss criminal law, paid public officials, Swiss or foreign, are not deductible.
The losses of the seven years preceding the fiscal period within the meaning of art. 15 may be deducted as long as they could not be taken into account in the calculation of taxable income in the years in question.
Losses from previous years that have not yet been able to be deducted from the income can be subtracted from the third-party benefits to balance a deficit as part of a reorganization.
The al. 2 and 3 are also applicable in the case of transfer of residence under tax law or the place of business within the Switzerland.

Introduced by the ch. I-6 of the Federal ACT of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).
Introduced by the ch. I-2 of the Federal ACT on the taxation of the costs of training and development for professional purposes, in effect since Jan. 1. 2016 (2014 1105 RO; FF 2011 2429).
Introduced by section II of the Federal ACT of 22 Dec. 1999 on the prohibition of deductible kickbacks, in force since Jan. 1. 2001 (RO 2000 2147; FF 1997 II 929, IV 1195).
New content according to section I 2 of the Federal ACT of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).
Introduced by section I 2 of the Federal ACT of Dec. 15. 2000 on the coordination and the simplification of procedures of taxation of direct taxes in the intercantonaux reports, in force since Jan. 1. 2001 (RO 2001 1050; FF 2000 3587).

Section 3 tax art. 11 married living in a common household tax should be reduced appropriately compared to people living alone.
When income includes payments of capital replacement of periodic benefits, the tax calculation is performed taking into account other income at the rate that would be applicable if a corresponding annual benefit was paid instead of the single service.
The capital payments from pension funds, as well as amounts paid then death, permanent injury or lasting damage to health are imposed separately. They are in all cases subject to an entire annual tax.

For small payments from salaried activity, the tax is levied without taking into account other income, or professional fees or social deductions, on the condition that the employer pays tax under the simplified procedure provided for in arts. 2 and 3 of the Act of 17 June 2005 on the black. Thus, cantonal and municipal income taxes are paid. Art. 37, al. 1, let. a, shall apply by analogy. Taxes must be paid periodically in the relevant AVS compensation fund. It gives the taxpayer a statement or a certificate showing the amount of tax withheld. It pays to the competent tax authority against taxes. The right to a commission of perception according to art. 37, al. 3, is transferred to the competent OASI compensation fund.
The total reserves carried out in the past two years commercial is taxable separately from other income if the taxpayer aged 55 years of age permanently ceases to exercise his independent gainful activity or if it is unable to continue this activity because of disability. Redemptions in the sense of art. 9, al. 2, let. d, are deductible. If such redemption is not made, the tax is perceived in the same way as for the pension payments in capital from the according to para. 3, on the part of the reserves carried out corresponding to the amount by which the taxpayer proves eligibility as redemption to the senses of the art. 9, al. 2, let. d. on the balance of the realized hidden reserves, cantonal law sets the applicable rates. The same reduction applies also to the surviving spouse, the other heirs and legatees, as long as they do not pursue the operation of the business that they have taken over; the tax count shall be held no later than five calendar years after the end of the calendar year in which the taxpayer died.

New content according to section I 2 of the Federal ACT on Sept. 25. 2009 on tax relief for families with children, in effect since Jan. 1. 2011 (2010 455 RO; FF 2009 4237).
RS 822.41 introduced by section 5 of the annex to the Federal ACT of 17 June 2005 on the black, in force since Jan. 1. 2008 (2007 359 RO; FF 2002 3371).
Rectified by the CdR of the SSA. fed. (art. 58, para. 1, PA;) RS 171.10).
Introduced by no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).

Chapter 3 article property gains tax 12. the real estate gains tax is to gains made at the disposal of all or part of a building that is part of the private fortune of the taxpayer or a building agricultural or forestry, provided that the proceeds of the disposition is higher than investment expenditure (cost of acquisition or another value replacement, disbursements).
Any alienation of real property is taxable. Are equivalent to an alienation: a. legal acts which have the same economic effect as a disposition on the power to dispose of a building; (b) the transfer of all or part of a building of private assets in the commercial assets of the taxpayer; (c) the constitution of easements of private law on a building or public right to land ownership restrictions When they limit exploitation or decrease the market value of the building of a sustainable and vital and that they give rise to compensation; d. the transfer of participations in real estate companies which are part of the private assets of the taxpayer, insofar as the cantonal law enforcement; e. capital gains as a result of management measures within the meaning of the Federal law of June 22, 1979 on the land obtained independently of a disposal insofar as cantonal law submits them to the real estate gains tax.

The tax is deferred: a. in the case of transfer of property by succession (devolution of heredity, sharing inheritance, legacy), progress of inheritance or donation; (b) in the case of transfer of property between spouses in relation to the matrimonial regime or in the case of compensation for extraordinary contributions from one spouse to the maintenance of the family (art. 165 CC) or claims arising from the right to divorce , for as much as the two spouses are in agreement; c. If operated consolidation or for a piecemeal redesign, of establishing a neighbourhood plan, rectification of boundaries or district of an area farm, either as part of a procedure of expropriation or impending expropriation; d. in the case of alienation or part of a building agricultural or silvicultural, provided that the proceeds from the disposition is used within a reasonable period for the acquisition of a building operated replacement by the taxpayer himself or for the improvement of agricultural or silvicultural properties owned by the taxpayer and operated by himself; e. in case of alienation of the House (House or apartment) permanently and exclusively used for the own use of the alienator, insofar as the product thus obtained is assigned, within an appropriate period, the acquisition or construction in Switzerland of a dwelling for the same use.

The cantons may collect the tax on property gains on the gains on the alienation of property forming part of the business of the taxpayer assets, provided that these gains are not subject to tax on the income or profits or property gains tax is deducted from the income or profits tax. In the other case: a. the facts mentioned in art. 8, al. 3 and 4, and 24, al. 3 and 3, are assimilated to dispositions which taxation is postponed for the real estate gains tax; (b) the transfer of all or part of a building of private taxpayer in his commercial fortune fortune cannot be equated to alienation.

The cantons ensure that short-term profits are taxed more heavily.

RS 700 new content according to Chapter 4 of the annex to the Federal ACT of June 26, 1998, in force since Jan. 1. 2000 (RO 1999 1118; FF 1996 I 1).
SR 210 new content according to section 8 of the schedule to the Federal ACT of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).

Chapter 4 article wealth tax 13 subject to tax the wealth tax was aimed all of the net assets.
The mortgaged property of the usufruct is taxable to the usufructuary.
Units of collective investments that have direct ownership buildings are taxed for the difference between the value of all the assets of the investment and that of its buildings in direct property.
Household furniture and personal objects in common use are not taxed.

New content according to ch. II 7 of the annex to the Federal ACT of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).

Art. 14 assessment rules fortune is estimated at market value. However, the return value may be taken into account in an appropriate manner.
Buildings for agriculture or forestry are estimated at their value. Cantonal law may provide that value must be taken into account when estimating that the difference between the market value and the value of performance is being a complementary tax if the property is disposed of or is more assigned to agriculture or forestry. The additional tax may not exceed a duration of 20 years.
Intangible goods and chattel assets forming part of the business assets of the taxpayer are estimated at the critical value for the income tax.

New content according to no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).

Art. 14aEvaluation of investments of employee ownership of employee within the meaning of art. 7 d, al. 1, are valued at their market value. Blocking delays are taken into account in an appropriate manner.
The contributions by employee to the senses of the art. 7 d, al. 3, and 7 are declared without tax value at the time.

Introduced by section I 2 of the Federal ACT of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Chapter 5 taxation in time art. Tax 15periode tax period is the calendar year.
Taxes on income and on capital are fixed and paid for each fiscal period.
If the conditions of are met for part of the tax period, the tax is levied on income earned during this period. For periodic income, the tax rate is determined taking into account income calculated over 12 months; non periodic income are subject to an annual tax of around, but are not converted to an annual income for the calculation of the rate. The art. 4b and 11, al. 3, are reserved.

New content according to section I 2 of the Federal ACT of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).

Art. 16determination of income taxable income is determined by the income earned during the fiscal period.

The product of the independent gainful activity is determined by the result for the business year ended during the fiscal period.
Taxpayers who exercise a self-employed gainful activity must proceed to closing their accounts in each fiscal period.

New content according to section I 2 of the Federal ACT of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).

Art. 17determination of the taxable fortune fortune is determined according to its State at the end of the fiscal period or subjugation.
For taxpayers engaged in a lucrative independent and whose business practices do not coincide with the calendar year, taxable business assets is determined by the own capital at the end of the business year ended during the fiscal period.
Fortune vested by succession to a taxpayer during the tax period is taxable with the rest of the fortune that as of the date of devolution. The al. 4 shall apply by analogy.
If the conditions of liability are fulfilled for part of the fiscal period, only the amount of tax corresponding to this term is picked. Art. 4b, al. 2, is reserved.

New content according to section I 2 of the Federal ACT of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).

Art. 18Taxation marriage and upon dissolution of the marriage the spouses living in the same household are taxed pursuant to art. 3, al. 3, for the tax period in which they were married.
In cases of divorce or separation legal or effective, the spouses are taxed separately for the whole of the tax period.
The spouses living in the same household are taxed jointly (art. 3, para. 3) until the day of the death of one of them. The surviving spouse is imposed separately for the rest of the fiscal period, according to the schedule that applies. The art. 15, al. 3, and 17, al. 3 and 4, shall apply by analogy.

New content according to section I 2 of the Federal ACT of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).

Art. 19 property gains on property gains tax is fixed for the tax period in which the gain was realized.

Title 3 taxation of legal persons Chapter 1 liability to tax art. 20 liability at the rate of the personal connection capital companies, cooperative societies, associations, foundations and other legal persons are subject to the tax when they have their headquarters or their effective administration in the canton. Collective investments who own property in direct ownership in the sense of art. 58 CISA are assimilated to other legal persons. Investment companies with fixed capital within the meaning of art. 110 CISA are imposed as capital companies.
Swiss corporations which they are closest to their legal form or their actual structures includes corporations, companies, and communities of foreign people.

RS 951.31 new content according to ch. II 7 of the annex to the Federal ACT of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).

Art. 21 liability for linking economic entities whose headquarters or effective administration lies outside the canton are subject to tax, when: a. they are associated with a company established in the canton; b. they operate a permanent establishment in the canton; c. they are owners of a building located in the canton or they have on such a building of real enjoyment or similar personal rights economic rights to real rights of enjoyment.

Legal persons which have their head office or their effective administration abroad are also subject to tax, when: a. they are licensed or Burundi debt secured by a mortgage lien or pledge on sis buildings in canton; b. they are trade sis building in the canton or serve as intermediaries in such operations.

Art. 22amendments of liability in case of transfer of the seat or the effective administration from one canton to another in the course of a fiscal period, the Corporation is subject to tax in these cantons for the entire fiscal period. The authority of taxation within the meaning of art. 39, al. 2, is the canton seat or effective administration at the end of the fiscal period.
The liability rate of the economic connection, based on art. 21, al. 1, in another canton than headquarters or effective administration, extends to the entire tax period, even if it is created, changed, or deleted during this one.
The profit and capital are divided between the cantons concerned the rules of federal law relating to the prohibition of double intercantonal taxation, applicable by analogy.

New content according to section I 2 of the Federal ACT on Dec. 15. 2000 on the coordination and the simplification of procedures of taxation of direct taxes in the intercantonaux reports, in force since Jan. 1. 2001 (RO 2001 1050; FF 2000 3587).

Art. 23 exemptions alone are exempt from tax: a. the Federal Government and its institutions, within the limits set by federal law; b. the canton and its facilities within the limits set by cantonal law; c. Commons, parishes, as well as other territorial authorities of the canton, and their institutions, within the limits set by cantonal law; d. professional pension funds of companies that have their domicile , their head office or a permanent establishment in Switzerland and business that affect them closely, provided that the resources of these institutions allocated permanently and exclusively to the staff pension; e. funds indigenous social insurance and compensation, such funds unemployment insurance, health insurance, pension and disability insurance and survivors, with the exception of dealers insurance companies; f. persons who are pursuing goals of public or public utility service on the profit and capital exclusively and irrevocably assigned to these goals. Economic purposes cannot be regarded in principle as being of public interest. The acquisition and administration of investments important to companies capital have a character of public utility when the interest in the maintenance of the company in a position subordinate to the purpose of public utility and leadership activities are not exercised; g. legal persons who serve purposes worship in the canton or in Swiss terms, on the profit and capital exclusively and irrevocably allocated to these purposes; h. foreign States on their Swiss buildings dedicated to the direct use of their diplomatic and consular representations, as well as the institutional beneficiaries of tax exemptions referred to in art. 2, al. 1, of the Act of June 22, 2007, on the host State, for buildings they own and which are occupied by their services; i. collective investments that have direct ownership buildings, where investors are exclusively of professional pension funds within the meaning of the let. d or indigenous funds of social insurance and compensation within the meaning of the let. e, exempt from tax; j. licensees transport and infrastructure a concession of the Confederation who receive compensation for this activity or need, because of their concession, maintaining year-round service of national importance; the gains that come from an activity subject to concession and are available freely are also exempt from tax; ancillary operations and property which have no necessary relation to the concession activity are however excluded from this exemption.


The cantons may provide, through legislation, tax breaks in favor of newly created businesses that serve the economic interests of the canton, for the year of Foundation of the company and for the next nine years. A significant change in the activity of the company can be likened to a foundation.
Legal persons referred to in para. 1, let. d g and i, are subject however in all cases to the real estate gains tax. Property acquired in reinvestment provisions (art. 8, al. 4), depreciation (art. 10, al. 1 let. a), provisions (art. 10, al. 1 let. b) and the deduction of losses (art. 10, al. 1, let. c) apply by analogy.

New content according to Chapter 4 of the annex to the Federal ACT of 8 October. 2004 (Foundation Law), in force since Jan. 1. 2006 (RO 2005 4545; FF 2003 7425 7463).
New content according to section II 8 of the annex to the Federal ACT of June 22, 2007, on the host State, in effect since Jan. 1. 2008 (RO 2007 6637; FF 2006 7603).
RS 192.12

Introduced by section II 7 of the annex to the Federal ACT of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).
Introduced by the c. II 11 of the Federal ACT of 20 March 2009 on the reform of the railways 2, in force since Jan. 1. 2010 (2009 5597 RO; FF 2005 2269, 2007 2517).
Repealed by no II 11 of the Federal ACT of 20 March 2009 on the reform of the railways 2, with effect from Jan 1. 2010 (2009 5597 RO; FF 2005 2269, 2007 2517).
New content according to ch. II 7 of the annex to the Federal ACT of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).

Chapter 2 tax on income Section 1 purpose of the tax art. 24. in general the income tax was aimed overall net income, including: a. not justified by commercial usage charges debited to the income statement; b. products and profits into capital, liquidation and re-evaluation which have not been brought to the credit of that account; c. interest on own capital hidden (art. 29 al. (3) are not a taxable benefit: a. the contributions of members companies of capital and cooperative societies, including the agio and fund benefits lost; b. the transfer of the seat of the administration, a company or a permanent establishment in another canton, provided that there is no alienation or accounting revaluation; c. fortune increases from an estate a bequest or a donation.

Reserves of a legal person are not imposed during restructuring, including during a merger, Division or transformation, as long as the Corporation is subject to tax in Switzerland and that the commercial elements are repeated value last, decisive for the income tax: a. in the case of processing in a partnership or in another legal person; (b) in the event of division or separation of a legal person subject to This transfer is intended one or more farms or separate operating parts and as far as existing after the split entities continue operation or part separate operating; c. in case of exchange of rights of participation or rights of membership as a result of a restructuring or a concentration equivalent economically to a merger; d. in the case of transfer to a society girl Swiss operations or parts of operations as well as elements that are part of assets of the operation; society girl means a capital company or a co-operative society which the Corporation or cooperative society who transfers it has at least 20% of the share capital or capital.

When a corporation or a cooperative society that is not referred to in art. 28, al. 2 and 3, participation in a company of the same group located abroad transfers, taxation of the difference between the decisive value for tax on the profit and the market value of participation is deferred. The postponement of the tax ends if the transferred participation is sold to a third party outside the group or if the company whose equity securities have been transferred alienates a significant part of its assets and liabilities or even if it is wound up.
In the case of transfer to a society daughter within the meaning of para. 3, let. d, the transferred reserves are imposed later according to the procedure laid down in art. 53, insofar as, during the five years following restructuring, the transferred values or participation rights or the rights of membership in the daughter company are alienated; in this case, society girl can assert the corresponding reserves imposed as profit.
Participation direct or indirect 20% at least of the share capital or capital of another capital company of a cooperative society, but also operations or parts of operations as well as elements that are part of the assets of the operation, can be transferred to their last key for tax on the profit value, between capital or cooperative societies Swiss companies which in the light of the circumstances and the case in hand, and through the holding of a majority vote or otherwise, are gathered under the single leadership of a corporation of a cooperative society. Are reserved: a. the transfer to a society girl according to art. 24, al. 3, let. d; (b) the transfer of items forming part of the assets of exploitation in a society that is imposed pursuant to art. 28, al. 2 to 4.

If in five years following a transfer within the meaning of para. 3, the transferred elements of heritage are alienated or if the single direction is, during this period, abandoned, transferred reserves are imposed later in accordance with the procedure laid down in art. 53. the recipient Corporation is arguable in this case the corresponding reserves imposed as profit. Capital companies and cooperative societies Swiss under same management at the time of the violation of the blocking period meet the solidarity tax is recalled.
Property acquired in reinvestment provisions (art. 8, al. 4), depreciation (art. 10, al. 1 let. a), provisions (art. 10, al. 1 let. b) and the deduction of losses (art. 10, al. 1, let. c) are applicable by analogy.
In case of replacement of participations, latent reserves can be reported on a new participation if alienated participation was equal to 10% of the share capital or of social capital at least or 10% at least of the profit and reserves of the other company and the capital company or cooperative society held this participation for a year at least.
Benefits of mixed-economy companies performing a task of public interest provide predominant way to entities who are close are valued at the market price, to their cost of production plus an appropriate margin or their final sale price less a margin of profit appropriate; the result of each company is adjusted accordingly.

See art today. 29. new content according to section 8 of the schedule to the Federal ACT of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).
Introduced by section I 2 of the Federal ACT of Oct. 10. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
Introduced by section 8 of the annex to the Federal ACT of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).
Introduced by section 8 of the annex to the Federal ACT of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).
Introduced by section 8 of the annex to the Federal ACT of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).
Introduced by section 8 of the annex to the Federal ACT of 3 October. 2003 on the merger (RO 2004 2617; FF 2000 3995). New content according to no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).

Art. 25 charges the charges justified by commercial use also include: a. the Federal, cantonal and communal, but no taxes tax fines; b. the payments to the staff of the company pension, provided that any use contrary to their purpose is excluded; c. donations in cash and in the form of other heritage values, up to the amount provided for by cantonal law in favor of legal persons which have their headquarters in Switzerland and are exempt from the tax because of their public service or public utility purposes (art. 23, al. 1, let. f) or Confederation, cantons, municipalities and their institutions (art. 23, al. 1 let. a to c); d. discounts, discounts, bonuses and rebates granted on the exchange value of deliveries and services as well as shares of insurance companies benefit intended to be distributed among the insured; e. costs for training and development for business purposes of the company's staff, fees including conversion.

The kickbacks, in the sense of Swiss criminal law, paid to public officials Swiss or foreign, are not part of the charges justified by commercial use.
When they could not be taken into account in the calculation of taxable net income for those years, the losses of the seven years preceding the fiscal period are deducted from the net income for this period (art. 31, al. 2).
Losses from previous years that have not yet been able to be deducted from the benefit can also be deducted benefits which are designed to balance a deficit balance as part of a reorganization and are not contributions within the meaning of art. 24, al. 2, let. a. the al. 2 and 3 are also applicable in the case of transfer of the seat or the effective administration inside the Switzerland.

New content according to Chapter 4 of the annex to the Federal ACT of 8 October. 2004 (Foundation Law), in force since Jan. 1. 2006 (RO 2005 4545; FF 2003 7425 7463).

Introduced by the ch. I-2 of the Federal ACT on the taxation of the costs of training and development for professional purposes, in effect since Jan. 1. 2016 (2014 1105 RO; FF 2011 2429).
Introduced by section II of the Federal ACT of 22 Dec. 1999 on the prohibition of deductible kickbacks, in force since Jan. 1. 2001 (RO 2000 2147; FF 1997 II 929, IV 1195).
New content according to section I 2 of the Federal ACT on Dec. 15. 2000 on the coordination and the simplification of procedures of taxation of direct taxes in the intercantonaux reports, in force since Jan. 1. 2001 (RO 2001 1050; FF 2000 3587).
Introduced by section I 2 of the Federal ACT of Dec. 15. 2000 on the coordination and the simplification of procedures of taxation of direct taxes in the intercantonaux reports, in force since Jan. 1. 2001 (RO 2001 1050; FF 2000 3587).

Art. 26 associations, foundations and collective investment contributions to associations by their members and contributions to the fortune of the Foundation are not part of the taxable benefit.
Expenses related to the acquisition of the taxable revenue of the associations can be fully deducted from these recipes; other expenses may be only insofar as they surplus contributions of the members.
Collective investments which have buildings in direct property are subject to tax on the profit for the performance of these buildings.

New content according to ch. II 7 of the annex to the Federal ACT of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).
New content according to ch. II 7 of the annex to the Federal ACT of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).

Art. moral 26aPersonnes pursuing ideals goals are exempt from tax the profits of corporations who are pursuing goals ideals as long as they do not exceed an amount determined by cantonal law and that they affected exclusively and irrevocably to these goals.

Introduced by section I 2 of the Federal ACT of 20 March 2015 on the exemption of legal persons pursuing ideals goals, in force since Jan. 1. 2016 (2015 2947 RO; FF 2014 5219).

Section 2 tax art. 27. in general capital companies and cooperative societies are imposed according to the same scale.
Potential factors of alternative minimum taxes are deducted from taxes on income and on capital.

Art. 28 special cases when a capital company or a cooperative society has 10% at least of the share capital or the capital of a another company or participate for 10% less than the profit and reserves to another company or has a share, representing a value of at least a million francs, the income tax is reduced in proportion to the relationship between the return net of dividends and total net profit. The net return of entries corresponds to these participations income less expenses of funding is related and a contribution of 5% intended to cover administrative costs, subject to proof of actual administrative expenses below or above this rate. Are considered fresh funding interest and other economically similar to passive interest costs.
The cantons may extend the reduction in profits in capital from investments and proceeds from the sale of subscription rights y related if alienated participation was equal to 10% at least of the share capital or capital or if she had a right based on 10% at least of the benefit and the reserves of a company and the capital company or cooperative society held the participation for a year at least. If participation fell below 10 per cent as a result of a partial alienation, the reduction may be granted on each resulting benefit of a later disposal if the market value of equity securities amounted to one million francs at the end of the fiscal year preceding the alienation.
The proceeds of the disposition is taken into account for the reduction insofar as it is higher than the investment cost. Value adjustments and depreciation made on the investment cost of the shareholdings of 10% at least are added to the taxable benefit insofar as they are no longer justified.
Capital companies and cooperative societies whose main statutory purpose is to sustainably manage holdings and have no business in Switzerland pay no income tax net when such holdings or performance represent at least two thirds of the total assets or revenues. The performance of these companies Swiss buildings is taxable at the ordinary scale, given corresponding to a standard mortgage deductions.
Companies, cooperatives and foundations which have an administrative activity in Switzerland, but no commercial activity, to pay the tax as follows: a. the performance of investments within the meaning of para. 1, as well as capital gains and benefits of revaluation from these participations are exempt from tax; b. other Swiss source revenue is imposed on ordinary; c. other revenue of foreign-source are imposed on ordinary depending on the importance of administrative activity in Switzerland; d. the charges justified by commercial use in economic relationship with yields and revenues determined, must be deducted from these in priority. Losses on investments within the meaning of the let. a can be compensated with the yields mentioned in the let. a. capital companies and cooperative societies whose commercial activity is essentially oriented abroad and who exercise in Switzerland that a subsidiary activity, pay tax on the profit in accordance with para. 3 other revenue from foreign sources, mentioned in para. 3, let. c, are imposed according to the importance of the activity exercised in Switzerland commercial.
The revenues and returns for which the foreign withholding tax relief is requested are not the tax cuts on the benefit provided for in the al. 2 to 4 when the international convention requires that these revenues and yields must be taxed under the ordinary regime in Switzerland.
It can be expected of other exceptions to the ordinary regime of the calculation of the tax attached to the art. 27. new content according to no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).
New content according to section I 2 of the Federal ACT of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
Introduced by section I 2 of the Federal ACT of Oct. 10. 1997 1997 (RO 1998 669 companies tax reform; FF 1997 II 1058). New content according to no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).
Introduced by no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).
New content according to section I 2 of the Federal ACT of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
New content according to section I 2 of the Federal ACT of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).
New content according to section I 2 of the Federal ACT of 10 October. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Chapter 3 the capital tax on art. 29 subject to the tax; in general the capital tax is to own capital.
Taxable equity capital includes: a. for capital companies and cooperative societies, the share capital or the capital, open reserves and unrealised reserves through profits taxed; (b) for legal persons defined in art. 28, al. 2 and 3, the share capital or the paid-up capital open reserves and the share of the reserves that have been built up through taxed profits, if the income tax was levied; c. to associations, foundations and other legal persons, the makeshift NET, determined in accordance with the provisions applicable to physical persons.



New content according to chapter II of the Federal ACT of 7 October. 1994, in force since Jan. 1. 1995 (RO 1995 1449; 1994 II 353 FF).
Repealed by no II of the Federal ACT of 7 October. 1994, with effect from Jan 1. 1995 (RO 1995 1449; 1994 II 353 FF).

Art. 29aObjet of the tax; equity hidden taxable capital and cooperative societies companies own capital is increased on the part of their foreign funds which is economically equivalent to the own capital.

Introduced by section II of the Federal ACT of 7 October. 1994, in force since Jan. 1. 1995 (RO 1995 1449; 1994 II 353 FF).

Art. 30 tax calculation capital companies and cooperative societies are imposed according to the same scale.

The cantons may impute income tax tax on capital.

Introduced by no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).

Chapter 4 taxation in time art. 31. the tax on the net profit and equity are set and collected for each fiscal period.
The fiscal period corresponds to the commercial exercise. Each calendar year, except the year of Foundation, taxpayers must proceed to closing their accounts and establish a balance sheet and a profit and loss account. When the exercise includes more or less than twelve months, the rate of tax on the profit is based on net profit calculated over twelve months.
Taxable net income is fixed on the basis of the result of the fiscal period.
Taxable capital is fixed on the basis of his State at the end of the fiscal period.

Title 4 withholding tax of physical and legal persons Chapter 1 natural persons domiciled or stay in the canton under tax law art. 32 scope foreign workers who, without being for the benefit of an establishment permit, are, under tax law, domiciled or stay in canton, are subject to a tax levied at source on income of their lucrative employment. The withholding tax replaces the taxes collected under the ordinary procedure. Are excluded the income subject to taxation according to the art. 11, al. 4. art. 34, al. 2, on the ordinary taxation is reserved.
The spouses living in the same household are taxed according to the ordinary procedure if one of them has Swiss citizenship or is for the benefit of an establishment permit.
The tax is calculated on the gross income and hits all the product of the dependent gainful employment, including ancillary income, the benefits deriving from contributions by employee cash and in-kind benefits, and acquired as compensation income.

New content according to Chapter 5 of the annex to the Federal ACT of 17 June 2005 on the black, in force since Jan. 1. 2008 (2007 359 RO; FF 2002 3371).
New content according to section I 2 of the Federal ACT of 17 Dec. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 33 calculation of withholding tax deductions are set according to the rate of tax on the income of natural persons and include the federal, cantonal and communal taxes.
When a husband and wife living in a common household exert both a lucrative, tax deductions are calculated on the basis of their overall income.
Business expenses, insurance premiums, deductions for family expenses and deductions granted in the event of gainful activity of both spouses are taken into account at a flat rate.

Art. 34 tax according to the ordinary procedure persons subject to tax at the source are taxable according to the ordinary procedure on wealth and income that are not subject to the withholding tax.
If the gross annual income subject to tax at the source of the taxpayer or his/her spouse living in a common household with him exceeds an amount to be fixed by cantonal law, ordinary taxation is made later and the tax levied at source is deducted.

Chapter 2 people who are neither domiciled nor stay in Switzerland under tax law art. 35 scope are subject to the tax at source when they are neither domiciled nor stay in Switzerland under tax law: a. workers engaged in a gainful dependent in the canton, the income from this activity; b. artists, athletes and speakers, the income of their personal activity in the canton, including income and allowances which are not paid to the artist , sportsman or speaker himself, but to the third party who organized its activities; (c) the members of the administration or management of legal persons having their seat or their effective in the township administration, on the percentages, attendance fees, fixed compensation, employee ownership and other compensation which is paid; (d) the members of the administration or management of foreign companies having a permanent establishment in the canton , on the percentages, tokens of presence, fixed compensation, employee ownership and other compensation which is paid through the permanent establishment; (e) people who are licensed or Burundi debt secured by a mortgage lien or a mortgage on real property located in canton, on the interest that is paid; f. people who receive an employer or a sis in the canton pension pensions , of retirees or of other benefits from working relationship of public law, on these services; g. beneficiaries resident abroad of income from Swiss pension institutions professional of law private or provided according to recognized forms individual pension related; h. persons who, because of their activity in international traffic on a vessel, an aircraft or a road transport vehicle receive a salary or other compensation of an employer with its head office or a permanent establishment in the canton, on those benefits; i. persons living abroad at the time where they receive significant benefits in money from contributions by employee within the meaning of art. 7 d, al. 3; These benefits are taxed proportionally under art. 7F. the withholding tax replaces the federal, cantonal and communal taxes collected under the ordinary procedure.

New content according to section I 2 of the Federal ACT of 17 Dec. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).
New content according to section I 2 of the Federal ACT of 17 Dec. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).
New content according to ch. I-6 of the Federal ACT of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).
Introduced by section I 2 of the Federal ACT of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).
Rectified by the CdR of the SSA. fed. (art. 58, para. 1, PA;) RS 171.10).

Art. 36 calculation of withholding taxes in the cases provided for in art. 35, al. 1, let. a and h, the withholding tax is collected according to the provisions of art. 32 and 33.
In the cases provided for in art. 35, al. 1, let. b, the withholding tax is collected on gross receipts after deduction of acquisition costs.
In the cases provided for in art. 35, al. 1, let. c to g, the withholding tax is levied on gross receipts.

Chapter 3 Obligations of the debtor of the taxable benefits art. 37. the debtor of taxable benefits (arts. 32 and 35) is responsible for the payment of the tax at source. He shall: a. tax due on time of benefits or take it from the taxpayer; (b) to give the taxpayer a certificate indicating the amount of the deduction; c. to pay tax to the competent authority; d. to pay the proportionate share of the tax on employee options exercised abroad; the employer tax proportionate share even if the bonus cash is paid by a company of the group abroad.

It must also withhold income tax when the taxpayer is subject to tax in another canton.
He receives a commission of perception.

Introduced by section I 2 of the Federal ACT of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Chapter 4 relationships intercantonal art. 38. the cantons lend themselves for free administrative and legal assistance for the collection of the tax at source. Tax at source in accordance with art. 37, al. 2, is paid to the canton to which belongs the right to impose.
The obligation of the debtor to deduct tax at source is governed by the law of the canton in which it has its head office or its permanent establishment.
The taxpayer is taxed in accordance with the law of the canton to which belongs the right to impose. Taxes withheld and paid by the debtor outside the canton are deducted from taxes due; the taxes collected in too are rendered; If tax receipts are insufficient, the difference is required.
In case of a transfer within the Switzerland of the home or residence of taxable persons under art. 32, 33 and 34, al. 2, each canton exercises its right of taxation proportionate to the duration of the liability.

Introduced by section I 2 of the Federal ACT of Dec. 15. 2000 on the coordination and the simplification of procedures of taxation of direct taxes in the intercantonaux reports, in force since Jan. 1. 2001 (RO 2001 1050; FF 2000 3587).

Title 5 General Procedure Chapter 1 principles and procedure of taxation art. 39 obligations of those responsible for tax law enforcement authorities are required to keep secret. The duty to provide information is reserved insofar as provided for by federal or cantonal law.

The tax authorities shall communicate all useful information for free and allow each other to view their records. When it appears from the tax of a taxpayer having their domicile or headquarters in the canton is also subject to tax in a another canton, the authority of taxation is the content of his statement and its taxation to the attention of the tax authorities of the other canton.
The authorities of the Confederation, cantons, districts, circles and communities communicate, on request, all information necessary for the application of the tax legislation to the authorities responsible for its execution. They can spontaneously report to these cases that might have been an incomplete tax.
The authorities referred to in paras. 2 and 3 are entitled to systematically use the AVS insurance for the performance of their legal duties, in accordance with the provisions of the Federal Act of 20 December 1946 on old-age insurance and survivors.

RS 831.10 introduced by section 6 of the schedule to the Federal ACT of June 23, 2006 (new AHV insurance number), in effect since Dec. 1. 2007 (2007 5259 RO; FF 2006 515).

Art. 39aTraitement of data the Federal Tax Administration and the authorities referred to in art. 39, al. 2, exchange the data that may be useful for the performance of their tasks. The authorities referred to in art. 39, al. 3, communicate to the tax authorities the data which may be important for the implementation of this Act.
Data are sent in individual cases or in the form of lists or on electronic data carriers. They can also be made available through an appeals process. This administrative assistance is free.
Is mandatory disclosure of all data that may be used for taxation and the collection of taxes, including: a. identity; b. marital status, place of residence or stay, residence and employment; c. legal operations; d. benefits of public authorities.

Introduced by section VI 4 of the Federal ACT of 24 March 2000 on the creation and adaptation of legal bases concerning the treatment of personal data, in effect since Sept. 1. 2000 (RO 2000 1891; FF 1999 8381).

Art. 40 circumstances of the spouse in the procedure spouses who live in common household shall exercise the rights and fulfil the obligations they have under this Act on a joint basis.
The tax return must bear two signatures. When it is signed by one of the spouses, a delay is granted to the spouse who has not signed. If the period expires without having been used, the contractual representation between spouses is assumed to be established.
To ensure that remedies and other writings are deemed introduced timely, just that one of the spouses acted in time.

Art. 41 rights of the taxpayer, the taxpayer can consult the documents in the file that was produced or signed. It can read other parts once the facts have been established and provided that public or private interests do not oppose.
The offers of evidence of the taxpayer must be accepted, provided that they are specific to establish important facts.
Assessment decisions are notified to the taxpayer in writing and must state the legal remedies. In addition, other decisions and pronouncements must be motivated.

Art. 42 obligations of the taxpayer, the taxpayer must do what is necessary to ensure a complete and accurate assessment.
At the request of the tax authority, these include oral information or written, submit its books of account, vouchers and other certificates as well as the parts about his business dealings.
Individuals whose income comes from an independent gainful activity and legal persons must join their statement: a. the signed annual accounts (balance sheet, profit and loss account) for the fiscal period; forgotten the source. in the case of an accounting simplified under art. 957, al. 2, of the code of obligations (CO): a statement of receipts and expenditures of the State of fortune as well as levies and private flows for the fiscal period.

The fashion outfit and conservation of the documents referred to in para. 3 is governed by arts. 957 to 958f CO.

RS 220 new content according to section I 3 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).
Introduced by no I 3 of the L of June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Art. 43 certificates of third parties third parties who have or have had a contractual relationship with the taxpayer must provide certificates covering the whole of their contractual relationships and their pretensions and reciprocal benefits.
When, despite summons, the taxpayer does not have the certifications required, the tax authority may require it directly from the third party. Professional secrecy protected legally.

Art. 44 third-party information Associates, owners and joint owners must provide at the request of tax authorities of information on their reports of law with the taxpayer.

Art. 45 information from third parties for each fiscal period, a certificate must be submitted to the tax authorities by: a. legal persons, on the benefits paid to members of the administration and other bodies; foundations, Furthermore, on the services provided to their beneficiaries; b. the institutions of occupational and individual pension related benefits provided to their pension-takers or beneficiaries; c. simple corporations and partnerships, on all the elements that are important for the taxation of their associates, especially on these shares to the income and the fortune of the company; d. collective investments that have buildings in direct property, on the determinants for the imposition of these immeubles.e. employers, on the benefits in cash deriving from investments of employee actual as well as attribution and exercise of employee options.

New content according to ch. II 7 of the annex to the Federal ACT of 23 June 2006 on collective investments, in force since Jan. 1. 2007 (RO 2006 5379; FF 2005 5993).
Introduced by section I 2 of the Federal ACT of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).

Art. 46 taxation taxation authority controls the tax return and conducts the necessary investigations.
She communicates changes to his statement at the latest when the notification of the decision of tax to the taxpayer.
She performs the taxation office on the basis of a thorough assessment if, despite summons, the taxpayer has not satisfied its obligations of procedure or if the taxable items cannot be determined with any precision desired due to lack of sufficient data.

Art. 47 the taxing right prescription be barred after five years from the end of the fiscal period; in case of suspension or interruption of prescription, it is acquired in all cases 15 years after the end of the fiscal period.
Tax receivables prescribes five years from the entry into force of the taxation; in case of suspension or interruption of prescription, it is granted in all cases ten years after the end of the year in which the tax came into force.

Art. 48 claim the taxpayer may address a written complaint against assessment decision within 30 days following its notification to the taxation authority.
The taxpayer who has been taxed officio may file a claim against this tax only on the ground that it is manifestly inaccurate. The claim must be substantiated and indicate, where appropriate, the means of evidence.
Taxation authority has the same skills in how to claim that in the taxation procedure.
After investigation, the taxation authority takes a decision on the claim. It can reassess all elements of the tax and, after hearing the taxpayer, change taxation even to the disadvantage of the latter.

Art. 49 collection of tax at the source of the taxpayer and the debtor of the taxable benefits must give, on request, all information on the determinants for the collection of tax at source.
If the withholding tax is in dispute, the taxing authority makes a decision on the existence and extent of liability, against which the person can make a claim.
When the debtor of taxable benefits operated inadequate restraint or made any, taxation authority forced him to carry out the tax which has not been retained. The right of the debtor to turn against the taxpayer is reserved.
If the debtor has made a too high tax, he must return the difference to the taxpayer.

Chapter 2 Procedure of appeal art. 50


The taxpayer may appeal an appeal written and motivated against the decision on complaint before an independent Appeals Committee of tax authorities, within 30 days from the notification of the contested decision.
Any error in the contested decision and any defect in procedure provide grounds to appeal.
The taxpayer and the cantonal tax administration can bring the decision on appeal to a higher cantonal court independent of the administration, provided that the law provides.

Chapter 3 decisions and entered pronounced change in force art. 51 review a decision or a judgment entered into force may be revised in favour of the taxpayer, upon request or ex officio: a. when important facts or conclusive evidence are discovered; b. when the authority which ruled not ignored important facts or conclusive evidence that she knew or should have known, or in any other way she violated an essential rule of procedure; c. when a crime or misdemeanour has influenced the decision or the pronouncement.

The revision is excluded when the complainant invokes reasons already, he could argue over the ordinary procedure if he had evidence of diligence that might reasonably be required of him.
The request for review must be filed within 90 days following the discovery of the ground of review, but at the latest within ten years following the notification of the decision or of the pronouncement.
The review of a decision or a pronounced is the jurisdiction of the authority that made the decision or judgment.

Art. 52 miscalculations and transcription errors of calculation and transcription in a decision or a judgment entered into force may, upon request or ex officio, be corrected within five years following the notification by the authority who has committed.

Art. 53 reminder of ordinary tax when evidence or facts until then unknown to the tax authority to establish that taxation has not been conducted while she should have been, that a tax coming into force is incomplete or is a taxation completed or incomplete due to a crime or an offence committed against the tax authority, the latter is recalling of the tax which has not been collected including interest. A reminder of tax is excluded when there is that undervaluation of the taxable items.
The right to introduce a tax reminder procedure turns off ten years after the end of the fiscal period for which the taxation was not performed while she should have been or that the taxation entered into force was incomplete.
The right to recall the tax goes out 15 years after the end of the fiscal period to which it relates.
If, at the time of opening the procedure in reminder of tax, no criminal proceedings for tax evasion is open or pending or cannot be excluded from, the taxpayer will be advised that criminal proceedings for tax evasion can later be opened against him.

New content according to section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).
Introduced by section I 2 of the Federal ACT of Dec. 20. 2006 amending the callback procedure tax and criminal proceedings for tax evasion of direct taxation, in force since Jan. 1. 2008 (2007 2973 RO; FF 2006 3843 3861).

Art. 53aRappel of tax simplified for heirs, each of the heirs is entitled, independently of the others, recalls tax simplified on wealth and income items deducted by the deceased, to condition: a. that any tax authority has knowledge of the tax evasion; b. he collaborates fully with the administration to determine the fortune and income items subtracted; c. that he tries to pay the tax due reminder.

The recall of tax is calculated on the three fiscal periods preceding the year of death under the provisions on ordinary and collected taxation with interest.
The recall of simplified tax is excluded official liquidation of the estate or the estate liquidation under bankruptcy rules.
The executor or administrator of the estate may also request the recall of simplified tax.

Introduced by section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Chapter 4 stock art. 54. an official inventory is established upon the death of the taxpayer. No inventory is established when the circumstances allow to assume that the deceased has left no fortune.
Inventory includes the fortune of the deceased, that of her spouse alive household in common with him and the minor children under his parental authority, estimated at the date of death.
The facts of importance for taxation are established and listed in the inventory.

Chapter 6 penal provisions 1 breach of procedure and Art. tax evasion 55 breach of procedure that which, despite summons, will have missed intentionally or by negligence to a duty imposed on him under this Act or a measure taken in application thereof, will be punished with a fine of 1,000 francs at most; in severe cases or in case of recidivism, the fine will be 10,000 francs at most.

Art. 56 subtraction tax the taxpayer who, intentionally or negligently, will ensure that taxation is not performed while she should have been or taxation entered into force either incomplete, one which required to collect a tax at source will be not detained him or has not accepted a sufficient amount, intentionally or negligently, that which, intentionally or negligently , will have obtained illegal restitution or an unjustified tax rebate, will be punished with a fine proportionate to his fault, ranging from one-third to triple the tax subtracted; as a general rule, the fine will be equal to the simple amount of tax deducted.

When the taxpayer denounces spontaneously and for the first time a tax evasion, it is waived to criminal prosecution (not punishable spontaneous information), to condition: a. no tax authority's knowledge; b. that he collaborates fully with the administration to determine the fortune and income items subtracted; c. that he tries to pay the tax due reminder.

For all future spontaneous denunciation, the fine is reduced to the fifth subtracted if tax provided for in para. 1 are met.
One who tried to evade tax will be punished with a fine equal to two-thirds of that would have been imposed if consumed.
One who will be induced to a tax evasion, there will be lent its assistance, it will be committed intentionally as a representative of the taxpayer or there will have been involved will be punished with a set fine regardless of the penalty by the taxpayer. The fine will total 10,000 francs at most; in severe cases and in case of recidivism, she will be 50,000 francs at most. In addition, the tax authority may require him solidarity subtract taxes paid.
When a person referred to in para. 3 comes forward spontaneously, and for the first time and that the conditions provided for in para. 1, let. a and b, are met, he's given up the criminal prosecution and the liability is removed.
Who will be hidden or distracted estate property which it was required to announce the existence in the inventory procedure in order to remove them from the inventory, that there will be inspired to such an Act, will be lent its assistance or it will be favored, will be punished with a fine of 10,000 francs to the fixed, regardless of the penalty by the taxpayer; in severe cases or in case of recidivism, the fine will be 50,000 francs at most. The attempt to cover up or distract inherited property is also punishable. A sentence lighter than that incurred in case of completed offence can be imposed.
When a person within the meaning of para. 4 comes forward spontaneously, and for the first time, he renounced the criminal prosecution for concealment or distraction of inherited property in the inventory and procedure for other offences committed as part of the inventory process (not punishable spontaneous information), to condition: a. that any tax authority has knowledge of the offence; (b) that the person concerned cooperate unreservedly with the administration to correct inventory.

New content according to section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).
Introduced by section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Introduced by section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).
Introduced by section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).
New content according to section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).
Introduced by section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Art. 57 cases the Corporation for the benefit of the procedure obligations have been violated or for the benefit of which a subtraction or an attempt at tax evasion will have been committed will be punished in the fine. The criminal prosecution bodies or representatives of the legal person under art. 56, al. 3, is reserved.
Art. 56, al. 3, shall apply by analogy to the legal person that has prompted, lent his assistance, or attended the subtraction made by a third party in the exercise of his activity,.

The married taxpayer who lives in common household with spouse liable for the subtraction of the taxable elements that are unique. Art. 56, al. 3, is reserved. The fact to countersign the joint tax return is not constitute an offence within the meaning of art. 56, al. 3. repealed by section I 2 of the Federal ACT of 8 October. 2004 on the suppression of the responsibility of the heirs to the tax fines, with effect from March 1, 2005 (RO 2005 1051; FF 2004 1315 1329). See also art. 78 c, below.
New content according to section I 2 of the Federal ACT of 20 Dec. 2006 amending the callback procedure tax and criminal proceedings for tax evasion of direct taxation, in force since Jan. 1. 2008 (2007 2973 RO; FF 2006 3843 3861).

Art. 57procedure education completed, the authority makes a decision, which shall be notified in writing to the person concerned.
The decisions of the tax authorities in cases of tax evasion can be attacked in front of authorities or administrative courts. The cantonal last instance decisions can be appealed for public law before the federal court in accordance with the law of 17 June 2005 on the federal court. The criminal path is excluded.
The provisions relating to general principles, to the taxation procedure and the appeal procedure are applicable by analogy.

Introduced by art. 3 section 8 of 17 Dec AF. 2004 on the approval and implementation of the bilateral association agreements to the Schengen area and in the Dublin area, effective March 1, 2008 (RO 2008 447; FF 2004 5593).
RS 173.110 new content according to section 58 of the annex to the Federal ACT of 17 June 2005 on the TAF, in force since Jan. 1. 2007 (RO 2006 2197 1069; FF 2001-4000).

Art. 57aOuverture of criminal proceedings for tax evasion a criminal proceedings for tax evasion is communicated in writing to the person concerned. It is invited to comment on the complaints against him and informed of his right to refuse to file and to collaborate.
The means of evidence gathered under the procedure in reminder of tax cannot be used in criminal proceedings for tax evasion if they were gathered or under the threat of a taxation office (art. 46, para. 3) with reversal of the burden of proof in the sense of art. 48, al. 2, or under threat of a fine in the event of a breach of an obligation of procedure.

Introduced by section I 2 of the Federal ACT of Dec. 20. 2006 amending the callback procedure tax and criminal proceedings for tax evasion of direct taxation, in force since Jan. 1. 2008 (2007 2973 RO; FF 2006 3843 3861).

Art. spontaneous 57bdenonciation of a corporation when a corporation subject to tax denounces spontaneously and for the first time a tax evasion committed in its commercial exploitation, it is waived to criminal prosecution (not punishable spontaneous information), to condition: a. no tax authority's knowledge; (b) the person concerned is working fully with the administration to determine the amount of the reminder of tax; c. that it strives to pay the tax due reminder.

No punishable spontaneous disclosure may also be made: a. after a change of name or a shifting of the seat inside Swiss territory; b. after a transformation to the senses of the art. 53 to 68 of the Act of 3 October 2003 on the merger (only), by the new legal person, with respect to the subtraction of tax committed prior processing; c. after absorption (art. 3, para. 1, let. a, only) or a Division (art. 29, let. b, only), by the legal person which remains, with respect to the subtraction of tax committed prior to absorption or the Division.

No punishable spontaneous disclosure must be submitted by bodies or representatives of the Corporation. Joint and several liability of these bodies or these representatives is removed and it is waived to criminal prosecution.
When former members of bodies or former representatives of the Corporation denouncing a tax evasion which no tax authority has knowledge for the first time, it is waived in the criminal prosecution of the legal person, as well as all former or current representatives and members. Their joint and several liability is removed.
For all future spontaneous denunciation, the fine is reduced to the fifth subtract tax when the conditions laid down in para. 1 are met.
When a corporation ceases to be subject to tax in Switzerland, she can no longer drop spontaneous reporting.

Introduced by section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453, 2009 5683; FF 2006 8347).
SR 221.301 art. 58 prescription of criminal proceedings the prosecution for breach of obligations of procedure is prescribed by two years and the attempt of subtraction by four years, from the final closing of the procedure during which the breach of obligations of procedure or the attempt of subtraction was committed.
The continuation of the tax evasion consumed prescribes 10 years from the end of the fiscal period for which the taxpayer has not been taxed or was incompletely or for which the withholding at source was not made in accordance with the law (art. 56, para. 1); she be barred after ten years from the end of the calendar year during which an illegal restitution or an unjustified tax rebate was obtained (art. 56, para. 1) or the estate hidden or distracted in the inventory process (art. 56, al. 4).
The limitation period is interrupted by any act of procedure for further offence introduced against the taxpayer or one of the persons referred to in art. 56, al. 3. the interruption is enforceable both to the taxpayer to these other people. A new period begins to run at each interruption; the prescription may however be extended by more than half of its initial term.

Chapter 2 offences art. 59 fraud tax that for the purpose of committing a tax evasion, will be made use of false, falsified or incorrect titles for their content, one which required to collect the tax at source, will be diverted to his own advantage or that of a third party the amounts collected, shall be punished to imprisonment or a fine of 30,000 francs at most.
The repression of the tax evasion is reserved.
In the case of spontaneous denunciation of a subtraction of tax to the senses of the art. 56, al. 1, or 57b, al. 1, it is waived to criminal prosecution for all other offences in order to avoid taxes. This provision also applies to the cases referred to in art. 56, al. 3, and 57b, al. 3 and 4.
In case of spontaneous denunciation is not punishable by a diversion of tax at the source, it is waived to criminal prosecution for all other offences in order to divert taxes to the source. This provision also applies to the cases referred to in art. 56, al. 3, and 57b, al. 3 and 4.
The General provisions of the penal code are applicable, subject to contrary provisions.

Introduced by section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453, 2009 5683; FF 2006 8347).
Introduced by section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453, 2009 5683; FF 2006 8347).
RS 311.0 art. 60 prescription of criminal proceedings


The criminal prosecution of tax crimes prescribed by 10 years from the day where the offender worked his last guilty.
The limitation period is interrupted by any act of procedure to continue the perpetrator, instigator or accomplice. The interruption is opposable to each of these people. A new period begins to run at each interruption; the prescription may however be extended by more than five years.

Art. 61 procedure and performance unless otherwise provided by federal law, criminal procedure and the execution of the sentence are governed by cantonal law. Decisions of the cantonal last instance may be the subject of a criminal appeal in federal court.

New content of the sentence according to section 13 of the schedule to the Federal ACT of 17 June 2005 on the TF, in force since Jan. 1. 2007 (RO 2006 1205; FF 2001-4000).

Title 7...

Art. 62 to 70 repealed by section I 2 of the Federal ACT of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, with effect from Jan 1. 2014 (2013 2397 RO; FF 2011 3381).

Chapter 8 final provisions 1 run by the cantons art. 71 collaboration of the cantons cantons apply this Act in collaboration with the federal authorities.
The cantons shall communicate to the competent federal authorities all relevant information to the enforcement of this Act and provide the necessary documents.
Tax returns and their annexes are based on consistent formulas in the Switzerland.

Art. 72 adaptation of cantonal legislation the cantons adapt their legislation to the provisions of titles 2 to 6 in the eight years following the entry into force of this Act.
At the expiration of this period, the federal law is directly applicable if the provisions of cantonal tax law depart.
The cantonal Government enacts the interim arrangements.

New content according to section I 2 of the Federal ACT of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, in force since Jan. 1. 2014 (2013 2397 RO; FF 2011 3381).

Art. 72aAdaptation of cantonal legislation to the amendment of October 10, 1997 in the five years following the entry into force of the amendment of October 10, 1997, the cantons adapt their legislation to the art. 7, al. 1: 24, al. 3, and 28, al. 1 and 3 to 5.
At the expiry of this period, art. 72, al. 2, is applicable.

Introduced by section I 2 of the Federal ACT of Oct. 10. 1997 on the reform of 1997 of the corporate tax, in effect since Jan. 1. 1998 (RO 1998 669; FF 1997 II 1058).

Art. 72bAdaptation of cantonal legislation in the cantons changes adapt their legislation to the art changes. 7, al. 1, 2 and 4, let. d, 8, al. 2, 9, al. 2, let. a and b, 10, al. 1, let. e, 35, al. 1, let. f, for the entry into force of these amendments.
Upon entry into force of these amendments, art. 72, al. 2, is applicable.

Introduced by the ch. I-6 of the Federal ACT of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).

Art. 72 c introduced by section I 2 of the Federal ACT on Dec. 15. 2000 on the coordination and the simplification of procedures of taxation of direct taxes in the intercantonaux reports (RO 2001 1050; FF 2000 3587). Repealed by no I 2 of the Federal ACT of Sept. 25. 2009 on tax relief for families with children, with effect from Jan 1. 2011 (2010 455 RO; FF 2009 4237).

Art. 72ddeduction for housing savings during the four years following the expiry of the period provided for in art. 72, al. 1, the cantons may maintain the provisions applicable during fiscal year 2000 authorizing the deduction of taxable income amounts for the financing of the first acquisition of a dwelling and exempting the capital saved for this purpose and performance of the tax on the income and wealth.

Introduced by section I 2 of the Federal ACT of Dec. 15. 2000 on the coordination and the simplification of procedures of taxation of direct taxes in the intercantonaux reports, in force since Jan. 1. 2001 (RO 2001 1050; FF 2000 3587).

Art. 72eAdaptation of the cantonal legislation to changes in the law the cantons adapt their legislation in the three years following the entry into force of the amendment of October 3, 2003 to the amended provisions of titles 2 and 3.
After the expiry of this period, art. 72, al. 2, is applicable.

Introduced by section 8 of the annex to the Federal ACT of 3 October. 2003 on the merger, in effect since July 1. 2004 (RO 2004 2617; FF 2000 3995).
RO 2004 2617 annex ch. 8 Art. 72fAdaptation of the cantons cantonal legislation adapting their legislation to art. 7A for the date of its entry into force.
As soon as it took effect, art. 7A bonus the cantonal provisions to the contrary.

Introduced by the urgent ch. I 2 of the Federal ACT of 23 June 2006 on the amendment of the corporate tax, in effect since Jan. 1. 2008 (RO 2006 4883; FF 2005-4469) art. 72gAdaptation of cantonal laws on December 20, 2006 changing the cantons adapt their legislation to changes in the art. 53, al. 4, 57, al. 4, and 57 in the two years following the entry into force of the amendment of December 20, 2006.
At the expiry of this period, the art. 53, al. 4, 57, al. 4, and 57 are directly applicable if cantonal tax law is contrary to them.

Introduced by section I 2 of the Federal ACT of Dec. 20. 2006 amending the callback procedure tax and criminal proceedings for tax evasion of direct taxation, in force since Jan. 1. 2008 (2007 2973 RO; FF 2006 3843 3861).

Art. 72hAdaptation of cantonal legislation to change March 23, 2007, in the two years following the entry into force of the amendment on March 23, 2007, the cantons adapt their legislation to the following modified: art. 7, al. 1, 2 sentence, 7B, 8, al. 2 to 2 and 4, 9, al. 2, let. a, 11, al. 5, 14, al. 3, 24, al. 4, and 28, al. 1, 1 sentence. These adjustments take effect in all cantons, two years after the entry into force of the amendment on March 23, 2007.
The expiry of these time limits, the provisions referred to in para. 1 are directly applicable if cantonal tax law departs.

Introduced by no II 3 of the Federal ACT of 23 March 2007 on the reform of the taxation of businesses II, in effect since Jan. 1. 2009 (2008 2893 RO; FF 2005-4469).

Art. 72iAdaptation of cantonal legislation to the amendment of March 20, 2008 the cantons adapt their legislation to the art. 53a, 56, al. 1, 1, 1, 3, 4 and 5, 57b and 59, al. 2 and 2 modified to the date of their entry into force.
As from the entry into force of the amendment of March 20, 2008 the provisions referred to in para. 1 are directly applicable if cantonal law departs.

Introduced by section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453, 2009 5683; FF 2006 8347).

Art. 72jAdaptation of cantonal legislation in the change of October 3, 2008 the cantons adapt their legislation within two years following the entry into force of the amendment of October 3, 2008 at the art. 9, al. 3, changed. This adaptation has effect in all cantons, two years after the entry into force of the amendment of October 3, 2008.
At the expiry of this period, art. 9, al. 3, is directly applicable if the provisions of cantonal tax law depart.

Introduced by section I 2 of the Federal ACT of Oct. 3. 2008 on the tax treatment of the costs of rehabilitation of buildings, in force since Jan. 1. 2010 (2009 1515 RO; FF 2007 7501 7517).

Art. 72kAdaptation of cantonal legislation to change June 12, 2009 cantons adapt their legislation to the art. 9, al. 2, let. l, within two years following the entry into force of the amendment of June 12, 2009.
At the expiry of this period, art. 9, al. 2, let. l, is directly applicable if the provisions of cantonal tax law depart. The amounts provided for in art. 33, al. 1, let. i, of the Federal law of 14 December 1990 on the direct federal taxes are applicable.

Introduced by section I 2 of the Federal ACT of June 12, 2009 on the deductibility of payments to political parties, in effect since Jan. 1. 2011 (2010 449 RO; FF 2008 6823 6845).
SR 642.11 art. 72lAdaptation of cantonal legislation to change on September 25, 2009 the cantons adapt their legislation to art. 9, al. 2, let. m, in the two years following the entry into force of the amendment of September 25, 2009.
At the expiry of this period, art. 9, al. 2, let. m, is directly applicable if cantonal tax law departs.

Introduced by section I 2 of the Federal ACT of Sept. 25. 2009 on tax relief for families with children, in effect since Jan. 1. 2011 (2010 455 RO; FF 2009 4237).
Rectified by the CdR of the SSA. fed. (art. 58, para. 1, PA;) RS 171.10).
Rectified by the CdR of the SSA. fed. (art. 58, para. 1, PA;) RS 171.10).

Art. 72mAdaptation of cantonal legislation to the amendment of December 17, 2010 the cantons adapt their legislation to the date of the entry into force of the amendment on December 17, 2010.

Introduced by section I 2 of the Federal ACT of Dec. 17. 2010 on the imposition of the interests of employees, in effect since Jan. 1. 2013 (2011 3259 RO; FF 2005-519).


Art. 72nAdaptation of cantonal legislation to change 17 June 2011 cantons adapt their legislation to the amendment of art. 7, al. 4, let. h, in the two years following the entry into force of the amendment of June 17, 2011.
At the expiry of this period, art. 7, al. 4, let. h, is directly applicable if cantonal tax law is against.

Introduced by section I 2 of the Federal ACT of June 17, 2011, in force since Jan. 1. 2013 (2012 489 RO; FF 2010 2595).

Art. 72oAdaptation of cantonal legislation to the amendment of December 23, 2011 cantons adapt their legislation to the art. 42 for the date of entry into force of those sections.
As from its entry into force art. 42 is directly applicable if cantonal tax law contains different provisions.

Introduced by section 6 of the schedule to the Federal ACT on Dec. 23. in force since Jan. 1, 2012. 2013 (2012 6679 RO; 2008 1407 FF).

Art. 72pAdaptation of cantonal laws on June 15, 2012 changing cantons adapt their legislation to the art. 7, al. 4, let. m, and art. 9, al. 2, let. n, in the two years following the entry into force of the amendment of June 15, 2012.
At the expiry of this period, art. 7, al. 4, let. m, and art. 9, al. 2, let. n, are directly applicable if cantonal tax law is contrary to them.

Introduced by section I 2 of the Federal ACT of June 15, 2012 on the simplification of the taxation of the gains made in the lotteries, in force since Jan. 1. 2014 (2012 5977 RO; FF 2011 6036 6059).

Art. 72qAdaptation of cantonal legislation in September 28, 2012 changing the cantons which provide for taxation according to the expenditure adapt their legislation to art. 6 modified within two years following the entry into force of the amendment on 28 September 2012.
At the expiry of this period, art. 6 is directly applicable if cantonal law departs.

Introduced by section I 2 of the Federal ACT of Sept. 28. in force since Jan. 1, 2012. 2014 (2013 779 RO; FF 2011 5605).

Art. 72rAdaptation of the cantonal legislation to change September 27, 2013 cantons adapt their legislation to the art. 9, al. 1 and 2, let. o, for the date of the entry into force of the amendment of September 27, 2013.
As soon as it took effect, art. 9, al. 1 and 2, let. o, is directly applicable if cantonal tax law is against. In this case, the cantonal Government enacts the necessary transitional provisions.

Introduced by the ch. I-2 of the Federal ACT on the taxation of the costs of training and development for professional purposes, in effect since Jan. 1. 2016 (2014 1105 RO; FF 2011 2429).

Art. 72 s this disp. comes into force Jan. 1. 2017 (2015 779 RO).

Art. 72tAdaptation of cantonal legislation to change March 20, 2015 the cantons adapt their legislation to the art. 26A in the two years following the entry into force of the amendment of March 20, 2015.
At the expiry of this period, art. 26A is directly applicable if cantonal tax law departs. Applies the amount fixed in art. 66a of the Federal law of 14 December 1990 on the direct federal tax.

Introduced by section I 2 of the Federal ACT of 20 March 2015 on the exemption of legal persons pursuing ideals goals, in force since Jan. 1. 2016 (2015 2947 RO; FF 2014 5219).
SR 642.11 art. 73 appeals the decisions of the cantonal last instance on a matter resolved in titles 2 to 5 and 6, Chapter 1, or on delivery of the cantonal or communal level on income and income tax may be subject to an appeal for public law in the federal court in accordance with the law of 17 June 2005 on the federal court.
The taxpayer, the cantonal tax administration and the Federal Tax Administration have the right to use.
If the appeal is accepted, the federal Tribunal annuls the contested decision and refer the matter for redetermination to the lower authority.

RS 173.110 new content according to section I 3 of L June 20, 2014, on delivery of the tax, in effect since Jan. 1. 2016 (2015 9 RO; FF 2013 7549).

Chapter 2 Execution and modification of the law art. 74 law enforcement the federal Council enacts the provisions necessary for the application of this Act. It regulates particular issues that arise in the intercantonaux reports, particularly in the relationship between the cantons apply different regulations regarding the calculation time.

Sentence introduced by section I 2 of the Federal ACT on Dec. 15. 2000 on the coordination and the simplification of procedures of taxation of direct taxes in the intercantonaux reports, in force since Jan. 1. 2001 (RO 2001 1050; FF 2000 3587).

Art. 75 amendment to the law on the AVS...

The mod. can be found at the RO 1991 1256.

Chapter 3 provisions transitional art. 76 military insurance art. 47, al. 2, of the Act of 20 September 1949 on military insurance does not apply to pensions and capital benefits who started running or became due after the entry into force of this Act.

[RO 1949 1775, 1956 815, 1959 316, 1964 245 ch. I, II, 1968 588, 1972 909 art. 15 CH 1, 1982 1676 annex ch. 5 2184 art. 116, 1990 1882 app. ch. 9,1991 362 ch. II 414.] [RO 1993 3043 annex c. 1] art. 77 tax profit for the first fiscal period following the amendment to the tax in time, the tax on income of legal persons is the subject of two interim taxation comply with one the previous provisions, the other on the news. The tax calculated according to the new law is due if it is higher than the calculated according to the old law; If this is not the case, it is the tax calculated according to the old law, which must be paid. The imposition of extraordinary income according to the old law is reserved.
If in the cases referred to in para. 1, commercial exercise spans both calendar years n-1 and n, the corresponding to the financial year n - 1 are taxed according to the old right and deducted tax calculated according to the new law, for the same period; any difference is not rendered.

Art. 78 receiver the cantons may have that decisions of cantonal tax authorities security includes orders for seizure within the meaning of art. 274 of the Federal law of April 11, 1889, on debt collection and bankruptcy. The receiver is operated by the competent office of the prosecution. The action in protest of the receiver case under art. 279 of the Federal law on debt collection and bankruptcy is inadmissible.

RS 281.1 currently: art. 278 LP.

Art. 78aAssurances of capital paid by the means of a single premium art. 7, al. 1, applies to capital insurance paid by means of a single premium and entered into after December 31, 1998.

Introduced by the ch. I-6 of the Federal ACT of 19 March 1999 on the 1998 stabilization program, in effect since Jan. 1. 2001 (RO 1999 2374; FF 1999 3).

Art. 78b introduced by section I 2 of the Federal ACT of Dec. 15. 2000 on the coordination and the simplification of procedures of taxation of direct taxes in the intercantonaux reports (RO 2001 1050; FF 2000 3587). Repealed by no I 2 of the Federal ACT of 22 March 2013 on the formal update of the calculation time of direct taxes owed by individuals, with effect from Jan 1. 2014 (2013 2397 RO; FF 2011 3381).

Art. Transitional 78cDispositions of 8 October 2004 changing the fines to the senses of the art. 57, al. 3, are more enforceable and tax authorities are more empowered to claim such fines as compensation.
The persons concerned may require registrations relating to these fines be struck from the register of prosecution.

Introduced by section I 2 of the Federal ACT of Oct. 8. 2004 on the suppression of the responsibility of the heirs to the tax fines, in effect since March 1, 2005 (RO 2005 1051; FF 2004 1315 1329).
1991 1256 Art. RO Transitional 78dDisposition of the amendment of March 20, 2008 the reminder of the old law tax provisions apply open estates before the entry into force of the amendment of March 20, 2008.

Introduced by section I 2 of the Federal ACT of 20 March 2008 on simplification of the recall of inheritance tax and the introduction of spontaneous disclosure not punishable, in force since Jan. 1. 2010 (RO 2008 4453; FF 2006 8347).

Art. Transitional 78eDisposition relating to the amendment of September 28, 2012, for individuals who are imposed according to the expenditure at the time of the entry into force of the amendment of September 28, 2012, of the Federal law of 14 December 1990 on the direct federal tax, art. 6 is still applicable for five years.

Introduced by section I 2 of the Federal ACT of Sept. 28. in force since Jan. 1, 2012. 2014 (2013 779 RO; FF 2011 5605).
RS 642.11 Chapter 4 Referendum and entry into force art. 79. this Act is subject to optional referendum.
The federal Council shall determine the date of entry into force.

Date of entry into force: January 1, 1993 RO 1991 1256 RS 101 new content according to section I of the Federal ACT of 15 Dec 2. 2000 on the coordination and the simplification of procedures of taxation of direct taxes in the intercantonaux reports, in force since Jan. 1. 2001 (RO 2001 1050; FF 2000 3587).
FF 1983 III 1

From Jan 1. 2007, the penalties and time limits must be adjusted according to the conversion of the art key. al 333. 2 to 6 of the penal code (RS 311.0), in the content of the Federal ACT of 13 Dec. 2002 (2006 3459 RO; FF 1999 1787).
ACF on 3 June 1991 State on January 1, 2016

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