Switzerland
Ermessensveranlagung — assessment at the authority’s discretion
Findings at a glance
- Traceability of the calculation
- Requirements for counter-evidence
- Burden of proof and its reversal
- Intensity of judicial review
2× exceeded · 2× met
Traceability of the calculationexceeded
A discretionary assessment may be challenged only on the ground of manifest incorrectness. The objection must be reasoned and must name the evidence — the duty to give reasons is a condition of admissibility.
CitationDBG Art. 130 Abs. 2 · Praxis der Kantone (GVP ZG 2019, Solothurner Steuerbuch)
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Requirements for counter-evidenceexceeded
Once an ordinary assessment is possible, any deviation from it in amount appears manifestly incorrect.
CitationPraxis zu DBG Art. 130 Abs. 2 (Solothurner Steuerbuch)
What we provideA closed system: purchasing, production, masses, unit counts, sales channel and revenue support one another. A single incorrect figure shows up against the others.
Further information — 2 axes
Burden of proof and its reversalmet
The taxpayer must themselves furnish proof of manifest incorrectness.
CitationDBG Art. 130 Abs. 2
What we provideThe evidence is prepared so that the reversal of the burden remains traceable and the counter-evidence engages with the calculation, not with the objection.
Intensity of judicial reviewmet
Even in appeal proceedings the authority must review the amount of the estimate; it is not required to carry out further investigations.
CitationPraxis zu DBG Art. 130
What we provideThe dossier is built so that a court can follow it without having to calculate anything itself.