642.11
DBGLIFD
CH
CH
Art. 166 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Zahlungserleichterungen
DBG; Fünfter Teil: Verfahrensrecht; Achter Titel: Bezug und Sicherung der Steuer; 3. Kapitel: Steuerbezug
Art. 166 DBG · Zahlungserleichterungen
Ist die Zahlung der Steuer, Zinsen und Kosten oder einer Busse wegen Übertretung innert der vorgeschriebenen Frist für den Zahlungspflichtigen mit einer erheblichen Härte verbunden, so kann die Bezugsbehörde die Zahlungsfrist erstrecken oder Ratenzahlungen bewilligen. Sie kann darauf verzichten, wegen eines solchen Zahlungsaufschubes Zinsen zu berechnen.
Zahlungserleichterungen können von einer angemessenen Sicherheitsleistung abhängig gemacht werden.
Zahlungserleichterungen werden widerrufen, wenn ihre Voraussetzungen wegfallen oder wenn die Bedingungen, an die sie geknüpft sind, nicht erfüllt werden.
Gerichtsentscheide zu dieser Bestimmung (10)
SB.2025.00003 · zh (Art. 166 DBG)
Tax Remission Denial for Business Failure-Induced Over-Indebtedness
This provision likely concerns the main requirements for tax relief, which the court applied in dismissing the appeal.
SB.2023.00012 · zh (Art. 166 DBG)
Applicant Denied Tax Relief Due to Insufficient Financial Documentation and Unsustainable Debt
Cited as the legal basis for tax remission.
2017.08.25.stger.2 · bl (Art. 166 Abs. 1 DBG)
Taxpayers Denied Relief Despite Hardship Due to Available Assets
Cited as a possibility for payment deferral or other payment facilities instead of tax remission.
2017.08.25.stger.2 · bl (Art. 166 Abs. 2 DBG)
Taxpayers Denied Relief Despite Hardship Due to Available Assets
Cited for the possibility of requiring adequate security for payment deferrals.
2017.03.17.stger.1 · bl (Art. 166 DBG)
Taxpayer's Installment Request Remanded Due to Commission's Lack of Jurisdiction
Cited in the dispositive to determine the correct legal basis for deciding on payment deferrals.
604 2014 47 · fr (Art. 166 Abs. 1 DBG)
Taxpayer Fails to Prove Business Assets for Tax-Neutral Replacement Acquisition
Cited in the reasoning regarding the non-reviewability of the refusal of payment facilities, which applies to the inadmissible request for deferral of tax payment.
2014 · zh (Art. 166 f. DBG)
Appellants' Appeal for Deduction of Spa Stay as Medical Expense Dismissed
Cited in passing when mentioning alternative options to the appeal, but not used in the final orders.
CDP.2013.11 · ne (Art. 166 LIFD)
Taxpayer v. Tax Office: Re-examination of Payment Facility Modification for Current and Arrears Taxes
Cited as the federal equivalent provision whose jurisprudence is applicable to the interpretation of payment facilities, relevant to the substance of the decision.
510.2010.61 · bl (Art. 166 Abs. 1 DBG)
Tax Authority Properly Charged Late Payment Interest Despite Payment Extensions
Cited for comparison to explain that the Cantonal law did not adopt the federal provision allowing for waiver of default interest during payment deferrals.
A-3144/2007 (Art. 166 LIFD)
Taxpayer denied remission of tax due to insufficient financial hardship
Cited in relation to payment facilities as an alternative to tax remission.