Key Benefits:
1 The term general term is fixed at 1 Er March of the calendar year following the fiscal year. A final or provisional schedule shall be drawn up for this term, in accordance with Art. 162, para. 1, LIFD. The Canton may, however, waive the establishment of provisional statements of less than 300 francs. 1
2 The special term referred to in s. 161, para. 3 and 4, LIFD.
3 For corporations whose business does not coincide with the calendar year (fiscal period under s. 79, para. 2, LIFD), the cantonal administration of direct federal tax can advance the term up to two months after the close of the business year.
1 Phrase introduced by ch. I of the DFF O of 23 March 2001, in force since 1 Er Jan 2001 ( RO 2001 1057 ). It applies for the first time to taxes in the 2001 fiscal year (c. II of said mod.).
1 The Federal Contributions Administration may authorize the cantonal administration of direct federal tax, on its application, to collect federal direct tax by advance payments.
2 A remunerative interest under s. 4 is granted on advance payments.
3 There is no need for a moratorium in the case of advance payments.
1 Interest starts to run 30 days:
2 The Federal Department of Finance sets the moratorium interest rate for each calendar year and publishes it in an appendix to this order.
3 The interest rate shall apply, during the calendar year concerned, to all tax claims, fines and charges. The rate of interest applicable at the beginning of a prosecution procedure, however, remains valid until the outcome of the proceedings.
1 Paid interest shall be granted subject to para. 2:
2 No interest is paid in the case of a refund within 30 days of receiving the payment.
3 The Federal Department of Finance shall fix the interest rate for each calendar year and publish it in an appendix to this order. The cantons that collect taxes in advance may apply this interest rate beyond the calendar year to the end of the tax year.
1 Interest on amounts to be repaid is granted on the overpayment resulting from a subsequent reduction of a final or provisional schedule.
2 The interest rate for taxes to be refunded corresponds to the rate of interest moratorium according to Art. 3, para. 2.
3 The interest rate applies to all taxpayers' claims in the calendar year concerned.
This Order comes into force on January 1, 1995 and applies for the first time to taxes of the year 1995.
(art. 3, para. 2, 4, para. 3, and 5, para. 2)
The table 2 Below indicates, for the calendar year 2016, the rates applicable to the interest moratorium (art. 3, para. 2), to the paid interest (art. 4, para. 3) and interest in the amounts to be repaid (s. 5, para. 2).
In effect for |
Interest on moratorium and on amounts to be repaid (in %) |
Prepaid interest on advance payments (in %) |
2016 |
3.0 |
0.25 |
2015 3 |
3.0 |
0.25 |
2014 4 |
3.0 |
0.25 |
2013 5 |
3.0 |
0.25 |
2012 6 |
3.0 |
1.0 |
2011 7 |
3.5 |
1.0 |
2010 8 |
3.5 |
1.0 |
2009 9 |
4.0 |
1.5 |
2008 10 |
4.0 |
1.5 |
2007 11 |
3.5 |
1.0 |
2006 12 |
3.5 |
1.0 |
2005 13 |
3.5 |
1.0 |
2004 14 |
3.5 |
1.0 |
2003 15 |
4.0 |
1.5 |
2002 16 |
4.0 |
1.5 |
1 Introduced by c. I of the DFF O of 29 Nov 1994 (RO 1994 2786). New content according to the c. I of the DFF O of 21 August 2015, in force since 1 Er Jan 2015 (RO) 2015 2949).
2 As a reminder, the table also contains previously fixed interest rates, which are still frequently used.
3 Amendment of 19 August 2014, RO 2014 2751
4 Amendment of 27. 2013, RO 2013 3507
5 Change of Sept. 2012, RO 2012 5425
6 Modification of the 29th. 2011, RO 2011 4545
7 Amendment of 23 Nov 2010, RO 2010 5189
8 Modification of the 22nd. 2009, RO 2009 5397
9 Amendment of 18 Nov 2008, RO 2008 5735
10 Amendment of 17. 2007, RO 2007 4701
11 Amendment of 9 Nov 2006, RO 2006 4661
12 Change of 21 Oct. 2005, RO 2005 5027
13 Amendment of 2 November 2004, RO 2004 4621
14 Amendment of 19 November 2003, RO 2003 4287
15 Amendment of 19 November 2002, RO 2002 4055
16 Amendment of 28 Nov 2001, RO 2001 3088