642.21
VSTGLIALIP
CH
CH
Art. 1 Federal Act of 13 October 1965 on Withholding Tax (WTA)
LIA; Introduction; A. Objet de la loi
Art. 1 LIA
The Confederation levies a withholding tax on income derived from movable capital, on winnings from games of chance as defined by the Federal Act on Games of Chance of 29 September 2017 (GCA), on winnings from games of skill or lotteries intended to promote sales that are not subject to the GCA according to Art. 1, para. 2, let. d and e, of that Act, as well as on insurance benefits; in cases provided for by law, the declaration of the taxable benefit replaces the payment of the tax.
The Confederation, or the canton on behalf of the Confederation, refunds the withholding tax, in accordance with this Act, to the beneficiary of the benefit reduced by the tax.
Court Decisions Applying This Provision (15)
A-2267/2022 (Art. 1 Abs. 1 VStG)
Company denied withholding tax refund due to tax evasion.
Used as the basis for the federal withholding tax.
A-2485/2024 (Art. 1 Abs. 1 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Establishes the scope of the withholding tax.
A-2485/2024 (Art. 1 Abs. 2 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Refers to the refund of withholding tax.
A-4976/2022 (Art. 1 Abs. 1 VStG)
Tax Authority Fails to Prove Hidden Profit Distributions Due to Insufficient Transfer Pricing Analysis
Cited as the statutory basis for the federal withholding tax.
A-4976/2022 (Art. 1 Abs. 2 VStG)
Tax Authority Fails to Prove Hidden Profit Distributions Due to Insufficient Transfer Pricing Analysis
Cited regarding the possibility of refunding the withholding tax to the recipient of the payment.
A-2153/2019 (Art. 1 cpv. 1 LIP)
Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income
States that the Confederation levies withholding tax on income from movable capital.
A-6214/2018 (Art. 1 Abs. 1 VStG)
Tax Authority v. Company (Domain Name Purchase)
Cited as the basis for the federal withholding tax.
A-1623/2018 (Art. 1 Abs. 1 VStG)
Company Appeal on Withholding Tax for Benefit-in-Kind Partially Upheld
The court applied this provision to establish the basis for withholding tax on movable capital, specifically referring to income from shares, company shares, cooperative shares, participation certificates, and similar instruments, which is relevant for assessing the taxability of the payments.
A-2637/2016 (Art. 1 Abs. 1 VStG)
Company's Commission to Shareholder Deemed Hidden Profit Distribution
Establishes the federal withholding tax on income from movable capital.
A-1819/2011 (Art. 1 Abs. 2 VStG)
Shareholder's Withholding Tax Refund and Equal Treatment in Residency Proof
Cited to state that withholding tax is reimbursed according to the VStG or relevant Double Taxation Agreement.
A-2114/2009 (Art. 1 Abs. 1 VStG)
Sale of Shares Not Subject to Withholding Tax as No De Facto Liquidation Occurred
Establishes the withholding tax on income from movable capital.
A-2114/2009 (Art. 1 Abs. 2 VStG)
Sale of Shares Not Subject to Withholding Tax as No De Facto Liquidation Occurred
Governs the refund of withholding tax.
A-5927/2007 (Art. 1 al. 1 LIA)
Hidden Profit Distribution Case
Provides the legal basis for imposing anticipatory tax on capital gains.
A-687/2008 (Art. 1 Abs. 1 VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited as the legal basis for the federal withholding tax.
A-687/2008 (Art. 1 Abs. 2 VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited regarding the refundability of withholding tax.