The right to enforce the tax claim, interest and costs prescribes five years from the time when the corresponding claim becomes legally binding.
The prescriptive period is suspended as long as the taxable person cannot be proceeded against in Switzerland.
The prescriptive period is interrupted by every action requesting payment and every moratorium by the FTA and by every assertion of the claim by the taxable person.
Interruption and suspension are effective towards all persons liable for payment.
Prescription applies in any event ten years after the end of the year in which the claim became legally binding.
If a certificate of shortfall is issued in respect of a tax claim, the prescriptive period for collection is governed by the provisions of the DEBA1.