Yesterday the Federal Council published a new ordinance (SR 173.110.4) on the standstill of time limits in civil and administrative proceedings for the continuation of justice in connection with the coronavirus.
This ordinance is also applicable to all administrative proceedings in tax matters to which the Administrative Procedure Act (APA) applies.
In concrete terms, it means that the currently running deadlines from 21 March to 19 April 2020 will be suspended.
This standstill is very welcome, as it gives taxpayers more time to prepare their complaints.
However, we strongly recommend that you check for each procedure and for each step of the procedure whether the regulation applies and that you recalculate the deadlines very carefully. Especially the calculation of time limits taking into account legal holidays has already led to several decisions of non-admission because the time limit has been calculated incorrectly.
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