Amendments to assessments and tax decisions - Part 1: Ordinary legal remedies

If a taxpayer disagrees with an assessment or a tax decision, they can contest it. If an assessment or a decision is not yet legally binding, ordinary legal remedies can be pursued. In other cases, only extraordinary legal remedies can help. We will show you what options are available. Today we explain objection, appeal, and complaint.

Ordinary legal remedies: Objection, Appeal, and Complaint

The most commonly used legal remedy in tax law is the objection. It can be used within 30 days of the notification of the assessment to the assessing tax authority against an incorrect definitive assessment. It need not be justified, nor does it require any other prescribed form. Even an oral objection is permitted. However, in the case of an assessment based on discretionary judgment, an obvious error must be demonstrated with justification. If the request is denied, the taxpayer has the options of an appeal and a complaint. Depending on the canton, these are made to the competent cantonal tax commission, tax court or administrative court. Here too, it is necessary to adhere to the deadline of 30 days from the notification of the decision on the objection/appeal or complaint. Within this period, the appeal or the complaint including the claim and justification must be submitted in writing to the competent cantonal commission or court.

If the judgment at the highest cantonal instance is also unsatisfactory, a move to the Federal Court can be considered in matters of state and municipal taxes as well as federal taxes. Here again, a period of 30 days from the notification of the decision of the last cantonal court/commission must be observed. The formal requirements for a complaint to the Federal Court are high and should not be underestimated, as failure to comply will result in the complaint not being considered.

If the deadlines are not met or if a decision by the Federal Court is final, the decisions or the contested assessment are deemed legally binding. In the next part of our series "Amendments to Assessments and Tax Decisions," we will explain in which cases a missed legal remedy deadline can be reinstated.‍

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