Hauptabteilung Direkte Bundessteuer, Verrechnungssteuer, Stempelabgaben – Abteilung Aufsicht Kantone: Aufsicht über die Veranlagung und den Bezug der direkten Bundessteuer (DBST)

Key facts

The risk management policy of the Confederation is recorded in a document which was approved by the Federal Council in December 2004. The specific implementing procedures were defined in a second decision in January 2005.