"Judges in their own cause" Cantonal tax officials check themselves
In the canton of Bern, appeals against tax assessments are often reviewed by the same officials who made the original decision. Critics speak of a system error - and call for reforms for more independence.
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- In the canton of Bern, the same officials who made the assessment often examine objections.
- FDP parliamentary group leader Carlos Reinhard sees this as a risk to objectivity and is calling for reform.
- Other cantons, such as Zurich or Schwyz, have long relied on clearly separated review offices.
Anyone in the canton of Bern who disagrees with their tax assessment and lodges an appeal could be in for an unpleasant surprise: In many cases, the review ends up again with the very person who made the original tax decision.
This practice has now triggered a political debate. In an interview with "Blick", Bernese FDP parliamentary group leader Carlos Reinhard warns: "This casts doubt on the independence and objectivity of such procedures." Several entrepreneurs had reported to him that they felt they were not treated fairly in objection procedures.
Bernese government confirms the practice
In fact, this procedure is not an isolated case in the canton of Bern, but common practice - as confirmed by the cantonal government on request. The objection review is carried out by "the same employees who were also responsible for the assessment procedure".
The government argues to "Blick" that it sees no problem with this. After all, the official responsible knows the case best. The so-called dual control principle is applied as a safeguard: A superior must approve the result of the examination.
Other cantons as role models
A look at other cantons shows that things can be done differently: Zurich, Lucerne and Aargau rely on specialized appeal teams or the legal departments of the tax administration to avoid conflicts of interest.
The canton of Schwyz goes one step further: in the event of a dispute, a tax commission with external members decides before a court has to be called upon. According to the authorities, this is a model with "increased independence".
From a purely legal point of view, the Bernese practice is permissible. The objection is considered an internal administrative appeal, which does not necessarily have to involve an independent body. Only at the level of the Tax Appeals Commission or court does an actual judicial procedure apply.
