Until December 31, 2024, the collection of taxes and duties is only possible by way of debt enforcement for seizure in accordance with Art. 43 para. 1 SchKG.

As of January 1, 2025, this provision will be repealed and for every debtor entered in the commercial register, the debt enforcement proceedings initiated for bankruptcy will be continued (Art. 39 SchKG).

The information from the debt collection department is available here.