Debt collection measures

If the taxpayer fails to pay the tax due or makes a manifestly insufficient payment despite a prior reminder, the FTA initiates debt collection proceedings for the tax due.

  • The debt is collected by attachment.
  • Once debt collection proceedings have been initiated, no further deadline extensions can be granted.
  • The FTA is responsible for the removal of any legal objections in the injunction and appeal procedures.
  • After execution of the attachment, the taxpayer can be granted a postponement by the debt enforcement office and the tax debt can be paid in instalments.

Last modification 14.09.2020

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