many areas Because of the Corona-crisis still show the tax authorities of the Federal government’s understanding. Because of the “extraordinary” the Federal Council has decided that the temporary waiver of pre-emptive interest.

Who pays by the end of the year his taxes are late, do not need to fork out, therefore, also interest for delay. This applies not only to the direct Federal tax, but also for the VAT, the special consumption tax, levies or customs duties. Of withholding tax and stamp except for taxes.


Otherwise, the statutory provisions shall apply as in the past, makes it clear that the Swiss Federal tax administration. “In particular, the time-limits for the control are to comply with the survey.” The tax laws would, however, provide payment facilities. The payment term is within significant hardship, may authorize the tax authority to request Deferments or installment payments.

And Was missed due to significant reasons, a time limit for a command, you can restore the time limit to request again. To avoid cases of hardship, want to interpret the tax authorities, these provisions “generously”.

in Spite of the Corona-pandemic and the uncertain duration of the current “exceptional situation” could not suspend the tax administration, their Work. Rather, they want to continue to provide court orders or Decisions, which the statutory period has expired trigger. Also, payment requests, reminders and interest invoices continue to be sent.


The Coronavirus currently holds the world in suspense. Many countries are taking measures such as Closing schools or limiting public events, to prevent the spread. In Switzerland, too, the grass, the Virus magnetized. All of the current information and Figures around the topic there is in the Coronavirus-Ticker.