From 1 January 2025, important changes to the Debt Enforcement and Bankruptcy Act (DEBA) will come into force that could be relevant for you as a company. One major change concerns the recovery of claims under public law.
Until 31 December 2024, taxes and duties will be collected in accordance with Article 43 paragraph 1 of the DEBA by way of debt enforcement by attachment. As of 1 January 2025, this provision will be repealed and debt collection against debtors entered in the commercial register will be pursued through bankruptcy.
The DEBA Oversight Office (information no. 24) is of the opinion that this change also applies to claims under public law within the scope of Article 88 paragraph 1 of the CustA and Article 66 paragraph 1 of the AlcA, which remain unchanged.
From 1 January 2025, the FOCBS will therefore also require bankruptcy proceedings to be pursued for its claims against debtors entered in the commercial register.
Please contact us in good time by email at info-finanzen@bazg.admin.ch if you are unable to pay outstanding claims on time. We will be happy to help you consider payment in instalments in justified cases and thus save you considerable cost and effort.
