642.14
STHGLHIDLAID
CH
CH
Art. 39 Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Amtspflichten
StHG; Fünfter Titel: Verfahrensrecht; 1. Kapitel: Verfahrensgrundsätze und Veranlagungsverfahren
Art. 39 StHG · Amtspflichten
Die mit dem Vollzug der Steuergesetze betrauten Personen sind zur Geheimhaltung verpflichtet. Vorbehalten bleibt die Auskunftspflicht, soweit hiefür eine gesetzliche Grundlage im Bundesrecht oder im kantonalen Recht besteht.
Die Steuerbehörden erteilen einander kostenlos die benötigten Auskünfte und gewähren einander Einsicht in die amtlichen Akten. Ist eine Person mit Wohnsitz oder Sitz im Kanton aufgrund der Steuererklärung auch in einem andern Kanton steuerpflichtig, so gibt die Veranlagungsbehörde der Steuerbehörde des andern Kantons Kenntnis von der Steuererklärung und von der Veranlagung.
Die Behörden des Bundes, der Kantone, Bezirke, Kreise und Gemeinden erteilen den mit dem Vollzug der Steuergesetze betrauten Behörden auf Ersuchen hin alle Auskünfte, die für die Anwendung dieser Gesetze erforderlich sind. Sie können diese Behörden von sich aus darauf aufmerksam machen, wenn sie vermuten, dass eine Veranlagung unvollständig ist.
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Gerichtsentscheide zu dieser Bestimmung (121)
EDÖB · ESTV Dokumente zu (Art. 39 Abs. 1 StHG)
Journalist Access to Tax Documents vs. Tax Secrecy
Cited as a provision related to tax secrecy, which the commissioner argues is not a special provision under BGÖ that precludes access.
WBE.2023.243 · ag (Art. 39 Abs. 2 StHG)
Estimated Tax Assessment and Intercantonal Tax Immunity
The provision regarding mutual assistance and information exchange between cantonal tax authorities was discussed in relation to the taxpayer's claim for the Aargau tax authority to wait for Zurich's assessment.
WBE.2023.93 · ag (Art. 39 Abs. 1 StHG)
Tax Assessment Dispute Over Underpriced Property Sale
Cited in relation to the scope of tax secrecy, defining the persons protected by confidentiality.
WBE.2023.93 · ag (Art. 39 Abs. 2 StHG)
Tax Assessment Dispute Over Underpriced Property Sale
Cited as the federal legal basis for official assistance between tax authorities, permitting the exchange of information and access to documents.
SR.2023.00023 · zh (Art. 39 Abs. III StHG)
Heirs' Failure to Declare Concealed Assets Voids Simplified Inheritance Tax Reassessment
This provision, relating to inheritance tax law, is cited in the context of the substantive ruling on the tax reassessment.
7W 22 54 · lu (Art. 39 Abs. 2 StHG)
Real Estate Company Tax Assessment Appeal Dismissed Over Disallowed Loss Provision
Cited by the appellant in their primary submissions regarding the lack of authority of the Lucerne authorities to conduct their own assessments, although the court ultimately found this specific aspect of the argument concerning the intercantonal assessment irrelevant to the outcome.
A 2021 22 · zg (Art. 39 StHG)
Tax Authority Access to Building Insurance Data for Tax Assessment
The appeal was granted and the respondent was ordered to provide information based on the tax law assistance provisions, which include the federal regulation.
3.RV.2021.36 · ag (Art. 39 Abs. 2 StHG)
Company Tax Assessment and Inter-Cantonal Double Taxation
Cited regarding the free exchange of information between cantonal tax authorities.
604 2021 48 · fr (art. 39 al. 2 LHID)
Disguised Profit Distribution as Sponsorship Expense Appeal
Cited regarding the notification obligation between tax authorities when a taxpayer has tax domicile in multiple cantons.
ADM 2019 95 · ju (art. 39 ss LHID)
Taxpayer Challenges Inflated Salary Certificate, Wins Adjustment
Principes généraux et procédure de taxation, y compris le fardeau de la preuve.
SB.2018.00139 · zh (Art. 39 Abs. II StHG)
Taxpayer Appeal Regarding 2011 Secondary Domicile Assessment and Maintenance Costs
This provision concerning the cantons' duty of cooperation is explicitly mentioned as a core issue in the summary.
PVG 2014 14 · gr (Art. 39 Abs. 2 StHG)
Wealth Tax Guarantee Order Overturned Due to Excessive Security and Insufficient Nexus with Appellant
Cited in the context of the information duties between tax authorities, used to dismiss a party's argument regarding unlawful information exchange.
2014.05.16.5101398 · bl (Art. 39 Abs. 2 StHG)
Taxpayer Appeal on Undeclared Benefits and Penalties
Allows for the exchange of information and access to official files between tax authorities.
2014.05.16.5301360 · bl (Art. 39 Abs. 2 StHG)
Taxpayer v. Tax Authority: Undeclared Income and Penalties
Allows tax authorities to exchange necessary information and grant access to official files, justifying the reliance on information from other cantonal tax authorities.
A/2646/2012 · ge (art. 39 al. 2 phr. 2 LHID)
Taxation of Mid-Year Corporate Relocation
Cited in the reasoning as context for the coordination of taxation between cantons following a domicile transfer, which is central to the dispute.