Provisional tax receipt

Of provisional tax reference that speaks Swiss tax laws, when it comes to collect-strikes control in which no tax assessment exists.

The federal law on direct federal tax z. B. stipulates in Article 162 that the tax is normally drawn according to the assessment (see Tax Refund ). However, it is not uncommon for the tax authorities to lag behind with the assessment of taxpayers. Since politicians often refuse or cap additional administrative staff for reasons of savings, in the interest of relatively continuous state income there is little else to do than to withdraw taxes before a definitive assessment is even available. According to the type mentioned. 162 either submitted on the basis of the taxpayer, but not yet controlled by the authority ( "assessed") tax return done or it can according to the "last assessment" that is usually that of the previous tax year , happened. The difference between the provisional advance withdrawal and the definitive tax amount owed is then usually subject to interest: Depending on whether too much or too little tax has been paid in advance, the person liable receives interest from the tax authorities, or vice versa, the tax authority receives from the Opposite side.

Similar regulations exist in most of the cantons and municipalities.

swell

• E. Gruner / B. Junker: Citizens, State and Politics in Switzerland
• Canton of Solothurn: Leaflets for advance withdrawal of state tax , various years