661.11 STGLI

CH-BE

Art. 240c Steuergesetz (StG) - Ausschluss- und Nichteintretensgründe

Bezug, Sicherung und Erlass - Zahlungserleichterungen und Erlass

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Art. 240c Steuergesetz (StG) · Ausschluss- und Nichteintretensgründe

1. Von einem Steuererlass kann ganz oder teilweise abgesehen werden, wenn die steuerpflichtige Person

a ihre Pflichten im Veranlagungsverfahren ernstlich verletzt hat, sodass eine Beurteilung der damaligen finanziellen Situation nicht mehr möglich ist,

b die Mitwirkungspflichten im Steuererlassverfahren verletzt (wie Nichteinreichen verlangter Belege),

c überschuldet ist und ein Steuererlass vorab ihren übrigen Gläubigerinnen und Gläubigern zugutekommen würde, es sei denn, die anderen gleichrangigen Gläubigerinnen und Gläubiger verzichten im gleichen Ausmass auf ihre Forderungen,

d während des Beurteilungszeitraums andere gleichrangige Gläubigerinnen oder Gläubiger bevorzugt behandelt,

e * zum Zeitpunkt der Fälligkeit der Steuerforderung trotz verfügbarer Mittel weder Zahlungen leistet noch Rücklagen vornimmt,

f verstorben ist und bei den Erben keine Steuererlassgründe vorliegen,

g * in der Lage ist, mit zumutbaren Zahlungserleichterungen die Steuerausstände in absehbarer Zeit zu tilgen,

h * ab der Steuerperiode, auf die sich das Erlassgesuch bezieht, trotz verfügbarer Mittel keine Rücklagen vorgenommen hat.

2. Nach Zustellung des Zahlungsbefehls, bei einem Nachlass-, Liquidations- oder Konkursverfahren wird auf ein Erlassgesuch nicht mehr eingetreten.

← Art. 240b Steuergesetz (StG) Gegenstand Art. 241 Steuergesetz (StG) →

Gerichtsentscheide zu dieser Bestimmung (44)

100 2024 403 · be (Art. 240c Abs. 1 Bst. d StG)

Tax Remission Appeal: Procedural Reversal on Legal Aid, Substantive Denial on Prioritization of Debt

Used as the ground for dismissing the appeal regarding the tax relief request because it establishes an exclusion ground (preference of other creditors).

100 2024 348 · be (Art. 240c Abs. 1 Bst. b StG)

Taxpayer Appeal of Tax Remission Denial Due to Failure to Provide Financial Documentation

This provision establishes the ground for excluding tax relief due to failure to cooperate in the tax assessment/relief procedure, which was the basis for rejecting the appeal in orders 1 and 2.

100 2023 369 · be (Art. 240c Abs. 1 Bst. c StG)

Tax Remission Appeal Based on Use of Prior Reserves After Accident

Cited in the dispositive to state that the appellant remains obliged to cooperate in the subsequent proceedings.

100 2024 13 · be (Art. 240c Abs. 1 Bst. b StG)

Tax Remission Denial Upheld Due to Failure to Cooperate

The appeal was dismissed because the exclusion ground of infringing the duty to cooperate (Art. 240c Abs. 1 Bst. b StG) was considered met.

100 2024 29 · be (Art. 240c Abs. 1 Bst. b StG)

Tax Abatement Denial for Failure to Cooperate

Cited as the legal basis for excluding tax relief due to the violation of the duty to cooperate.

100 2024 29 · be (Art. 240c Abs. 1 Bst. b StG)

Tax Abatement Denial for Failure to Cooperate

Cited in order 4 as the legal basis for dismissing the appeal concerning cantonal/communal taxes due to violation of the duty to cooperate.

100 2024 29 · be (Art. 240c Abs. 1 StG)

Tax Abatement Denial for Failure to Cooperate

Cited in section 2.4 regarding the exclusion grounds for tax remission.

100 2022 132 · be (Art. 240c Abs. 1 Bst. e und h StG)

Swiss Tax Relief Denial Upheld Due to Sufficient Disposable Income

The appeal was dismissed because the exclusion grounds for tax relief under these provisions were met.

100 2021 222 · be (Art. 240c Abs. 1 Bst. c StG)

Tax Remission Denied Due to Outstanding Student Loan and Preferential Creditor Treatment

Cited in the dispositive as the legal basis for affirming the refusal of tax relief concerning cantonal and communal taxes due to the exclusion ground of over-indebtedness.

100 2021 222 · be (Art. 240c Abs. 1 Bst. d StG)

Tax Remission Denied Due to Outstanding Student Loan and Preferential Creditor Treatment

Cited in the dispositive as the legal basis for affirming the refusal of tax relief concerning cantonal and communal taxes due to the exclusion ground of preferring other creditors.

100 2021 178 · be (Art. 240c Abs. 1 Bst. h StG)

Tax Remission Denied Due to Failure to Set Aside Reserves for Known Tax Liability

The appeal was dismissed because the conditions for denying the tax relief due to a lack of forward-looking savings were met.

100 2020 217 · be (Art. 240c Abs. 1 Bst. c StG)

Tax Remission Denied Due to Preferential Treatment of Private Creditors

Legal basis for refusing tax relief due to over-indebtedness, cited in the reasoning section leading to the final dismissal.

100 2021 418 · be (Art. 240c Abs. 1 Bst. h StG)

Tax Remission Appeal Dismissed Due to Available Surplus

The appeal was dismissed because the ground for exclusion regarding failure to make provisions during the tax year applied.

100 2021 263 · be (Art. 240c Abs. 1 Bst. e StG)

Tax Remission Denial Due to Sufficient 2019 Income Despite Subsequent Hardship

Used to dismiss the appeal based on the exclusion ground for tax relief concerning cantonal and municipal taxes.

100 2021 263 · be (Art. 240c Abs. 1 Bst. h StG)

Tax Remission Denial Due to Sufficient 2019 Income Despite Subsequent Hardship

Used to dismiss the appeal based on the exclusion ground for tax relief concerning cantonal and municipal taxes (new provision applying during the relevant period).