Commentaries: Art. 94

A surplus in favour of the taxable person resulting from the tax return or from the difference between the instalments paid and the tax claim may:¹
1. be set off against debts from prior periods;
2. be credited for set-off against anticipated amounts payable for subsequent periods if the taxable person is in arrears with the payment of tax or for other reasons it appears probable that the tax claim is at risk; the amount credited carries interest from the 61^stday after receipt by the FTA of the tax return until the date of the set-off at the rate that applies to refund interest; or
3. be set off against security required by the FTA.
In the case of taxable persons without a domicile, registered office or permanent establishment in Switzerland, the FTA may also require security for anticipated debts under Article 93 paragraph 7.
If payments are repeatedly in arrears, the FTA may require the taxable person to make monthly or half-monthly advance payments.

Amended by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438;BBl 2021 2363). ↩

Art. 94