Drucken
Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.

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.

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.