# General Legal Information — JusticePourtous provides general legal information based on current Swiss law. This service does not replace personalized legal advice from a lawyer.
Practical Guide
I have outstanding tax arrears.
Tax relief is possible when full payment would result in very serious consequences for the taxpayer (art. 167 LIFD for direct federal tax). It is granted on grounds of indigence, not convenience. The application must be substantiated and accompanied by supporting documents…
⚠️ Content not validated by a human lawyer — under revalidation. Check with a legal help desk before acting: a wrong deadline can destroy a right.
Applicable law provisions
Critical Deadlines
- Request for complete statement — immediate
- Verification of Substantive Merits — under 30 days (LIFD 147 / LHID 51)
- Request for Payment Plan — before due date / before enforcement proceedings
- Request for Remission (Situation of Distress) — before expiry of the limitation period (LIFD 167 / LHID 39a)
- Opposition if enforcement proceedings — 10 days from payment order (LP 74 / LP 80)
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