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14.7. Appeal Procedures

Initial Objection

A taxpayer may make objection against a final tax assessment within 30 days of receipt of the final tax assessment. The addressee of the objection is the competent cantonal tax authority (for both, Federal income and cantonal and municipal income and capital tax purposes).

First Cantonal Instance

If the objection cannot be resolved between the tax authorities and the taxpayer, the taxpayer can appeal against the objection decision within 30 days after receipt of the objection decision. The addressee of the appeal is a cantonal court (“appeal committee”) that either reduces, confirms or increases the amount of the final tax assessment. The latter is usually only the case after hearing the taxpayer.

Second Cantonal Instance

If either the cantonal tax authority or the tax payer is not satisfied with the decision of the appeal committee they can place their appeal with the next cantonal instance, if that is foreseen by cantonal law (usually within 30 days after receipt of the appeal decision).

Swiss Federal Court as last instance

Against decisions by cantonal instances it is possible to place another appeal with the Swiss Federal Court (usually within 30 days after receipt of the appeal decision).