On November 1, 2023, the Federal Council adopted a report on the inclusion of taxes in the minimum subsistence level on behalf of the National Council.
According to the case law of the Federal Supreme Court, taxes are not taken into account when calculating the minimum subsistence level under debt enforcement law.
The legislator must decide whether tax claims should be taken into account in the minimum subsistence level in future. In principle, the Federal Council is in favor of taking taxes into account when calculating the minimum subsistence level under debt enforcement law. However, the new regulation of the calculation should ensure the settlement of tax claims and protect the claims of persons entitled to maintenance under family law.
The Federal Council declares that it is prepared to draft a bill if it receives the mandate to do so.
Further information is available here .
