642.11
DBGLIFD
CH
CH
Art. 116 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Eröffnung
DBG; Fünfter Teil: Verfahrensrecht; Zweiter Titel: Allgemeine Verfahrensgrundsätze; 3. Kapitel: Verfahrensrechte des Steuerpflichtigen
Art. 116 DBG · Eröffnung
Verfügungen und Entscheide werden dem Steuerpflichtigen schriftlich eröffnet und müssen eine Rechtsmittelbelehrung enthalten.
Ist der Aufenthalt eines Steuerpflichtigen unbekannt oder befindet er sich im Ausland, ohne in der Schweiz einen Vertreter zu haben, so kann ihm eine Verfügung oder ein Entscheid rechtswirksam durch Publikation im kantonalen Amtsblatt eröffnet werden.
Gerichtsentscheide zu dieser Bestimmung (24)
B.2025.15.B.2025.16 · sg (Art. 116 Abs. 2 DBG)
Tax Assessment Publication Validity and Timeliness of Appeal Deadlines
Cited in the reasoning section, which analyzes the condition for public announcement (which was deemed wrongly applied).
A/3828/2023 · ge (art. 116 al. 2 LIFD)
Taxpayer Failure to Notify Authorities of Foreign Move Voids Late Tax Objection
Cited in the dispositive as the legal basis for the validity of the notification by publication in the FAO, leading to the rejection of the appeal.
A/3828/2023 · ge (art. 116 al. 2 LIFD)
Taxpayer Appeal: Late Objection to Tax Assessment Following Valid Publication Notice
Cited in the reasoning as the basis for valid notification by publication in the Official Gazette when the taxpayer is abroad without a representative.
A/3246/2023 · ge (art. 116 al. 2 LIFD)
LLC Tax Appeal Inadmissibility Upheld Over Unpaid Cost Advance
Cited in relation to the required 'serious motives' for extension of the deadline, although ultimately not met by analogy.
SGSTA.2023.4 · so (Art. 116 Abs. 1 DBG)
Taxpayer v. Tax Authority: Improper Notice of Assessment and Timeliness of Objection
Cited in the reasoning regarding the requirement for a written notice of assessment; excluded based on strict rule.
FI.2022.0050 · vd (Art. 116 al. 1 LIFD)
Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution
Cited regarding the required form (in writing, indicating legal remedies) for tax decisions under federal law.
FI.2021.0143 · vd (Art. 116 al. 1 LIFD)
Taxpayers v. Tax Authority: Timeliness of Tax Assessment Appeal Due to Unproven Notification
Cited in the reasoning to establish the general notification requirements for tax decisions, relevant to the proof of notification contested by the appellant.
28607 · nw (Art. 188 StG i.V.m. Art. 116 Abs. 3 und Art. 122 Abs. 1 VRG, Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 1 und 5 DBG, Art. 78 GerG)
Tax Objection Appeal Regarding Future Tree Maintenance Cost Provisions
Cited as the basis for ordering costs against the losing party (Beschwerdeführerin).
ADM 2020 100 · ju (art. 116 al. 1 LIFD)
Tax Authority Notification in Mass Administration Cases
Cited as the legal basis requiring written notification of decisions and indication of legal remedies.
KV.2020.14 · bs (Art. 116 Abs. 2 DBG)
Subsidy Recalculation Based on Unserved Tax Decree
This provision was discussed in the context of when a decision acquires legal existence, specifically when the tax assessment notice was not served.
FI.2020.0149 · vd (art. 116 al. 2 LIFD)
Tax Assessment Appeal: Irregular Notification and Time-Barred Review
Cited as the basis for the authority's right to notify the contested decision (November 4, 2020) by publication in the Official Gazette (FAO) because the appellants failed to designate a representative in Switzerland.
PVG 2020 25 · gr (Art. 116 Abs. 2 DBG)
Tax Security Order Publication Without Prior Demand for Foreign Representative
The decision was open to appeal, as the defect related to notification requirements under Federal Law, which was deemed curable in the appeal procedure.
A/1589/2019 · ge (art. 116 al. 1 LIFD)
Tax Assessment Appeal Regarding Revocation of Decisions and Taxable Mortgage Interest Support
Cited in the reasoning section regarding the requirement for decisions and pronouncements to be in writing and indicate the legal remedies.
2019 · zh (Art. 116 Abs. 1 DBG)
Tax Authority v. Taxpayer (2016 Direct Federal Tax Timeliness Appeal)
Cited to define when the delivery of orders and decisions is considered completed (i.e., by handover to the addressee or authorized person).
80.2019.323 · ti (art. 116 cpv. 1 LIFD)
Taxpayer v. Authority: Void Fine Notification and Time-Barred Appeal
Used to establish the general requirement that tax decisions must be notified in writing and indicate legal remedies, the breach of which leads to the nullity declared in order 1, §.