{"id":340,"date":"2025-11-24T17:40:42","date_gmt":"2025-11-24T15:40:42","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=340"},"modified":"2026-04-07T18:16:40","modified_gmt":"2026-04-07T16:16:40","slug":"steueramt-nichtig-oder-anfechtbar","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/taxation-doffice-nulle-ou-annulable\/","title":{"rendered":"Ermessenbesteuerung \u2013 nichtig oder anfechtbar?"},"content":{"rendered":"

Die Steuerpflichtige erf\u00fcllt ihre steuerlichen Pflichten nicht und wird daraufhin von Amts wegen besteuert. Sie erhebt nach Erhalt des Steuerbescheids Einspruch, versp\u00e4tet. Sie bestreitet die Nichtigkeit der von Amts wegen erfolgten Besteuerung.

\ud83d\udc49 Bundesrichter erinnern daran, dass eine Steuerfestsetzung von Amts wegen grunds\u00e4tzlich aufgehoben werden kann, auch wenn sie offensichtlich unrichtig ist (Erw\u00e4gung 2.2.2).

\ud83d\udc49 Sie beziehen sich auf ihre neu ver\u00f6ffentlichte Rechtsprechung, n\u00e4mlich dass bei offensichtlicher Unrichtigkeit (sachlich) einer Ermessensfestsetzung, die mit schweren Verfahrensfehlern der Finanzbeh\u00f6rde einhergeht, ausnahmsweise die Nichtigkeit des Feststellungsbescheids in Betracht gezogen werden kann, insbesondere wenn die Finanzbeh\u00f6rde ihr Ermessen offensichtlich missbraucht, um den Steuerpflichtigen f\u00fcr seine mangelnde Mitwirkung zu bestrafen (Erw. 2.2.2).

\ud83d\udc49 Bundesrichter vertreten die Ansicht, dass eine ung\u00fcnstige Sch\u00e4tzung f\u00fcr den Steuerpflichtigen, selbst wenn sie offensichtlich falsch ist, f\u00fcr sich allein kein Hinweis darauf ist, dass die Steuerbeh\u00f6rde die Person bestrafen wollte.

Das Urteil ist auf Deutsch. Es handelt sich um eine Z\u00fcrcher Angelegenheit.<\/p>\n\n\n\n

TF, Urteil 9C_207\/2025 vom 24. November 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 La contribuable ne remplit pas ses obligations fiscales et se voit tax\u00e9e d’office. Elle soul\u00e8ve r\u00e9clamation une fois qu’elle re\u00e7oit le d\u00e9compte d’imp\u00f4t \u00e0 payer, hors d\u00e9lai. Elle soutient que la taxation d’office est nulle. \ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent qu’une taxation d’office est en principe annulable, m\u00eame lorsqu’elle est manifestement inexacte (cons. 2.2.2). […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-340","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\ntaxation d'office - nulle ou annulable? - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/de\/steueramt-nichtig-oder-anfechtbar\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"taxation d'office - nulle ou annulable? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 La contribuable ne remplit pas ses obligations fiscales et se voit tax\u00e9e d’office. Elle soul\u00e8ve r\u00e9clamation une fois qu’elle re\u00e7oit le d\u00e9compte d’imp\u00f4t \u00e0 payer, hors d\u00e9lai. Elle soutient que la taxation d’office est nulle. \ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent qu’une taxation d’office est en principe annulable, m\u00eame lorsqu’elle est manifestement inexacte (cons. 2.2.2). […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dlctax.ch\/de\/steueramt-nichtig-oder-anfechtbar\/\" \/>\n<meta property=\"og:site_name\" content=\"de le Court\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-24T15:40:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T16:16:40+00:00\" \/>\n<meta name=\"author\" content=\"brigitte\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"brigitte\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/taxation-doffice-nulle-ou-annulable\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/taxation-doffice-nulle-ou-annulable\\\/\"},\"author\":{\"name\":\"brigitte\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\"},\"headline\":\"taxation d’office – nulle ou annulable?\",\"datePublished\":\"2025-11-24T15:40:42+00:00\",\"dateModified\":\"2026-04-07T16:16:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/taxation-doffice-nulle-ou-annulable\\\/\"},\"wordCount\":218,\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"de\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/taxation-doffice-nulle-ou-annulable\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/taxation-doffice-nulle-ou-annulable\\\/\",\"name\":\"taxation d'office - nulle ou annulable? - de le Court\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#website\"},\"datePublished\":\"2025-11-24T15:40:42+00:00\",\"dateModified\":\"2026-04-07T16:16:40+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/taxation-doffice-nulle-ou-annulable\\\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dlctax.ch\\\/taxation-doffice-nulle-ou-annulable\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/taxation-doffice-nulle-ou-annulable\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/dlctax.ch\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"taxation d’office – nulle ou annulable?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#website\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/\",\"name\":\"de le Court\",\"description\":\"Avocat fiscaliste\",\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dlctax.ch\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\",\"name\":\"de le Court\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg\",\"contentUrl\":\"https:\\\/\\\/dlctax.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg\",\"width\":280,\"height\":200,\"caption\":\"de le Court\"},\"image\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/frdric-de-le-court-avocat-fiscaliste\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\",\"name\":\"brigitte\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"caption\":\"brigitte\"},\"url\":\"https:\\\/\\\/dlctax.ch\\\/de\\\/author\\\/brigitte\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"taxation d'office - nulle ou annulable? - de le Court","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dlctax.ch\/de\/steueramt-nichtig-oder-anfechtbar\/","og_locale":"de_DE","og_type":"article","og_title":"taxation d'office - nulle ou annulable? - de le Court","og_description":"\ud83d\udc49 La contribuable ne remplit pas ses obligations fiscales et se voit tax\u00e9e d’office. Elle soul\u00e8ve r\u00e9clamation une fois qu’elle re\u00e7oit le d\u00e9compte d’imp\u00f4t \u00e0 payer, hors d\u00e9lai. Elle soutient que la taxation d’office est nulle. \ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent qu’une taxation d’office est en principe annulable, m\u00eame lorsqu’elle est manifestement inexacte (cons. 2.2.2). […]","og_url":"https:\/\/dlctax.ch\/de\/steueramt-nichtig-oder-anfechtbar\/","og_site_name":"de le Court","article_published_time":"2025-11-24T15:40:42+00:00","article_modified_time":"2026-04-07T16:16:40+00:00","author":"brigitte","twitter_card":"summary_large_image","twitter_misc":{"Verfasst von":"brigitte","Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dlctax.ch\/taxation-doffice-nulle-ou-annulable\/#article","isPartOf":{"@id":"https:\/\/dlctax.ch\/taxation-doffice-nulle-ou-annulable\/"},"author":{"name":"brigitte","@id":"https:\/\/dlctax.ch\/#\/schema\/person\/e0cf2e9532dd5ea2760e7efc18d17a87"},"headline":"taxation d’office – nulle ou annulable?","datePublished":"2025-11-24T15:40:42+00:00","dateModified":"2026-04-07T16:16:40+00:00","mainEntityOfPage":{"@id":"https:\/\/dlctax.ch\/taxation-doffice-nulle-ou-annulable\/"},"wordCount":218,"publisher":{"@id":"https:\/\/dlctax.ch\/#organization"},"articleSection":["Uncategorized"],"inLanguage":"de"},{"@type":"WebPage","@id":"https:\/\/dlctax.ch\/taxation-doffice-nulle-ou-annulable\/","url":"https:\/\/dlctax.ch\/taxation-doffice-nulle-ou-annulable\/","name":"taxation d'office - nulle ou annulable? - de le Court","isPartOf":{"@id":"https:\/\/dlctax.ch\/#website"},"datePublished":"2025-11-24T15:40:42+00:00","dateModified":"2026-04-07T16:16:40+00:00","breadcrumb":{"@id":"https:\/\/dlctax.ch\/taxation-doffice-nulle-ou-annulable\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dlctax.ch\/taxation-doffice-nulle-ou-annulable\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dlctax.ch\/taxation-doffice-nulle-ou-annulable\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/dlctax.ch\/"},{"@type":"ListItem","position":2,"name":"taxation d’office – nulle ou annulable?"}]},{"@type":"WebSite","@id":"https:\/\/dlctax.ch\/#website","url":"https:\/\/dlctax.ch\/","name":"von Gerichte","description":"Fachanwalt f\u00fcr Steuerrecht","publisher":{"@id":"https:\/\/dlctax.ch\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dlctax.ch\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"},{"@type":"Organization","@id":"https:\/\/dlctax.ch\/#organization","name":"von Gerichte","url":"https:\/\/dlctax.ch\/","logo":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/dlctax.ch\/#\/schema\/logo\/image\/","url":"https:\/\/dlctax.ch\/wp-content\/uploads\/2026\/05\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg","contentUrl":"https:\/\/dlctax.ch\/wp-content\/uploads\/2026\/05\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg","width":280,"height":200,"caption":"de le Court"},"image":{"@id":"https:\/\/dlctax.ch\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/in\/frdric-de-le-court-avocat-fiscaliste\/"]},{"@type":"Person","@id":"https:\/\/dlctax.ch\/#\/schema\/person\/e0cf2e9532dd5ea2760e7efc18d17a87","name":"Brigitte","image":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","caption":"brigitte"},"url":"https:\/\/dlctax.ch\/de\/author\/brigitte\/"}]}},"_links":{"self":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/340","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/comments?post=340"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/340\/revisions"}],"predecessor-version":[{"id":341,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/340\/revisions\/341"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/media?parent=340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/categories?post=340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/tags?post=340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}