Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

Art.16 Succession to tax liability

1 The rights and ob­lig­a­tions of a de­ceased tax­able in­di­vidu­al pass to that in­di­vidu­al’s heirs. The heirs 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.

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

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