Federal Act on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 16 Succession to tax liability

1If a tax­able in­di­vidu­al dies, his rights and ob­lig­a­tions pass to his heirs. They are jointly and sev­er­ally li­able for the taxes owed by the de­ceased up to the amount of their share of the es­tate, in­clud­ing amounts re­ceived in ad­vance.

2A per­son who takes over a busi­ness ac­quires the tax rights and ob­lig­a­tions of his leg­al pre­de­cessor.

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