Dumb question regarding Akonto-payment

Taxes
1

I’ve gotten my akonto-payment for Lucerne and I have a dumb question regarding the payment or more specifically:

What exactly happens if I don’t pay in advance? They do say the difference between paid Akonto-payment and definitive tax bill aquires interest from the due date

Eine Differenz zwischen geleistetetn Akontozahlungen und definitiver Steuerrechnung ist ab dem Fälligkeitstermin zu verzinsen.

But there seems to be no interest currently.

  • Am I dumb? Am I misunderstanding Ausgleichszins? What possible reason would I have to pay in advance in that case?

The Verzugszinssatz of 3.5% is if I don’t pay my definitive tax bill in a matter of 30 days. Right?

2

Dumb disclaimer to avoid confusion: the treatment of advance payments and the final tax bill is canton-specific as it was discussed in some other threads.

3

„Akontorechnungen können betrieben werden“

https://steuerbuch.lu.ch/index//band_2a_weisungen_stg__bezug_akontorechnung.html (just two clicks away from the link you posted).

4

Thanks! I posted this yesterday evening thinking about wheter or not I should pay this year :smiley:

I did call them this morning and the lady told me: a) that there really is no interest this year and b) if you don’t pay until mid january they would send out reminder first (Mahnung)

This post can be closed :slight_smile:

5

I wait till the final tax bill arrives and happily pay 0,25% p.a. interest (ZH) on that amount in the meantime.