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Old 10.11.2015, 14:51
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Appealing against Tax demand

For 2013 I got a demand for Tax which I know is erroneous. I made an appeal against the amount within the required time frame but the appeal was rejected on the grounds of not being detailed enough .... and there was insufficient time to respond to the rejection within the appeal period of 10 days.

Since then there has been a one sided dialogue from the Steuerverwaltung .. "you must pay" ... and this has now escalated to Betreibungsamt and Inkasso

My last correspondence with the tax people elicited a response that the Tax demand was legally binding and cannot be challenged.

Is this statement correct ?? Is there a further appeal process which can be followed ??

I am resident in Kt BS, 15 years in Switzerland and C permit holder. The tax demand was for around 2/3 of my income (and wealth) so clearly in error.

Is there a way forward or just another bitter pill to swallow ???

Thanks for any help and advice
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Old 10.11.2015, 14:59
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Re: Appealing against Tax demand

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For 2013 I got a demand for Tax which I know is erroneous. I made an appeal against the amount within the required time frame but the appeal was rejected on the grounds of not being detailed enough .... and there was insufficient time to respond to the rejection within the appeal period of 10 days.

Since then there has been a one sided dialogue from the Steuerverwaltung .. "you must pay" ... and this has now escalated to Betreibungsamt and Inkasso

My last correspondence with the tax people elicited a response that the Tax demand was legally binding and cannot be challenged.

Is this statement correct ?? Is there a further appeal process which can be followed ??

I am resident in Kt BS, 15 years in Switzerland and C permit holder. The tax demand was for around 2/3 of my income (and wealth) so clearly in error.

Is there a way forward or just another bitter pill to swallow ???

Thanks for any help and advice
Who completed the tax return and submitted it?
Did the authorities then change the amounts due?
What deductions did they remove?

From the BS site the flat rate for the Kanton is 22.5% upto 200k - and I'm guessing that is the same as the Kantonal and Gemeinde elsewhere (BS resident to confirm??) - onto which Bundes is also due.
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Old 10.11.2015, 15:33
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Re: Appealing against Tax demand

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... and there was insufficient time to respond to the rejection within the appeal period of 10 days.
How? The barriers to start a appeal are pretty low, a letter stating you object the assessment would have been enough "Gegen die Veranlagung wird Einspruch erhoben", name, date, sign, post. Then fire off the evidences.

Aside from that: How do you get only 10 days to object?
30 days is the usual limit!
http://www.gesetzessammlung.bs.ch/fr...3605?locale=de
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Old 10.11.2015, 15:43
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Re: Appealing against Tax demand

If for 2013 and it has now got to Betreibung stage- I think you are just too late. In any case, you need some seriously excellent professional advice from a tax specialist asap.

Can someone recommend a brilliant tax accountant in Bern?

Last edited by Odile; 10.11.2015 at 15:59.
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Old 10.11.2015, 16:08
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Re: Appealing against Tax demand

Do an opposition to the Betreibung. The tax authority will likely try and overturn that opposition at which point it will go to court and you will be able to submit all your evidence to a judge that will be very fair.

If all your evidence stacks up then you will be fine.
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Old 10.11.2015, 16:12
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Re: Appealing against Tax demand

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Do an opposition to the Betreibung. The tax authority will likely try and overturn that opposition at which point it will go to court and you will be able to submit all your evidence to a judge that will be very fair.

If all your evidence stacks up then you will be fine.
Not convinced as it's not the judge's role to be fair, just apply the law without any interpretation. I think the OP's costs will just rise.
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Old 10.11.2015, 16:14
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Re: Appealing against Tax demand

I'm afraid I agree at this stage. Could it also prejudice the re-issue of Permit C when due?
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Old 10.11.2015, 16:16
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Re: Appealing against Tax demand

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Not convinced as it's not the judge's role to be fair, just apply the law without any interpretation. I think the OP's costs will just rise.
Is fair not applying the law? When I say fair the judge won't expect the OP to know the laws that apply just to state their case the judge will apply the correct law.

If there is a miscalculation then it needs to be proven and if the OP can prove that then the opposition won't be overturned.
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Old 10.11.2015, 16:26
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Re: Appealing against Tax demand

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If there is a miscalculation then it needs to be proven and if the OP can prove that then the opposition won't be overturned.
The OP hasn't come back on yet so we don't know what went wrong in the process.

For a tax bill to be "2/3 of my income " (from OPs post) compared to around 1/3 (based on BS numbers) would suggest that the tax authorities have stated an income twice as high as the actual one. The question is why? What numbers did the OP submit? What paperwork did the OP originally submit? What deductions?

If the OP has failed to appeal the amount not paying is not going to help - a betreibung will be raised - contested - sent to caught - it will be deemed valid and the OP will be told to pay it.
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Old 10.11.2015, 16:35
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Re: Appealing against Tax demand

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If the OP has failed to appeal the amount not paying is not going to help - a betreibung will be raised - contested - sent to caught - it will be deemed valid and the OP will be told to pay it.
I don't see why it would be deemed valid if there is a miscalculation. I understand he missed the deadline to appeal but if there is a clear mistake then that's what the appeal process during the betreibung is for. But then again funnier things have happened in Switzerland.

If there isn't a mistake then the OP will be made to pay.
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Old 10.11.2015, 16:41
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Re: Appealing against Tax demand

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I don't see why it would be deemed valid if there is a miscalculation. I understand he missed the deadline to appeal but if there is a clear mistake then that's what the appeal process during the betreibung is for. But then again funnier things have happened in Switzerland.

If there isn't a mistake then the OP will be made to pay.

No, read the Basel law linked by me above. There is a certain procedure to be followed for appealing a tax assessments. Once you stop to appeal it becomes final. No much wiggle room for the betreibungs judge.
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Old 10.11.2015, 16:42
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Re: Appealing against Tax demand

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I don't see why it would be deemed valid if there is a miscalculation. I understand he missed the deadline to appeal but if there is a clear mistake then that's what the appeal process during the betreibung is for. But then again funnier things have happened in Switzerland.

If there isn't a mistake then the OP will be made to pay.
The OP was given a deadline to appeal, the appeal failed and he had another deadline to appeal - he didn't. If 1/3 of my annual income was at stake I would be making damn sure I complied with the deadline.

The judges job will be to ensure that the process was followed, opportunities to contest were given, due consideration was taken in assessing any appeals.

All we have is the OP saying "they miscalculated" - considering the OP (or his tax advisor) completed the form then I suspect it is the OP that screwed up.
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Old 10.11.2015, 17:00
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Re: Appealing against Tax demand

BS is Basel Stadt isn't it? So why is the OP's location Bern? Perhaps accuracy isn't a strong point?
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Old 10.11.2015, 17:01
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Re: Appealing against Tax demand

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BS is Basel Stadt isn't it? So why is the OP's location Bern?
Outrageous!!! The OP has moved to Bern without notifying you!!
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Old 10.11.2015, 17:09
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Re: Appealing against Tax demand

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No, read the Basel law linked by me above. There is a certain procedure to be followed for appealing a tax assessments. Once you stop to appeal it becomes final. No much wiggle room for the betreibungs judge.
How peculiar. You'd think if something is wrong then it wrong even if you're outwith the appeals time.

Hopefully the OP gets it sorted
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Old 10.11.2015, 17:15
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Re: Appealing against Tax demand

Didn't our beloved slammer have a lot of trouble with BS overcharging by a big amount and then being stubborn about it?
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Old 10.11.2015, 17:17
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Re: Appealing against Tax demand

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Didn't our beloved slammer have a lot of trouble with BS overcharging by a big amount and then being stubborn about it?
Yes same sort of thing, no appeal so liable to pay, however I doubt BS will ever see a cent.
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Old 10.11.2015, 17:36
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Re: Appealing against Tax demand

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How peculiar. You'd think if something is wrong then it wrong even if you're outwith the appeals time.

Hopefully the OP gets it sorted
Read up on the Case Suter/Dürnten

http://www.tagesanzeiger.ch/zuerich/...story/26399076
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