642.21
VSTGLIALIP
CH
CH
Art. 11 Federal Act of 13 October 1965 on Withholding Tax (WTA)
LIA; Chapitre 1 Perception de l’impôt anticipé; B. Obligation fiscale; II. Forme de l’exécution
Art. 11 LIA
The tax obligation is fulfilled by: a. the payment of the tax (Art. 12 to 18), or b. the declaration of the taxable benefit (Art. 19 to 20a).
The ordinance determines the conditions under which withholding tax on income from shares in collective investment schemes, as defined by the CIS Act, is not levied in exchange for a bank declaration (affidavit).
Court Decisions Applying This Provision (6)
A-2485/2024 (Art. 11 Abs. 1 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the fulfillment of the withholding tax liability through payment or declaration.
A/102/2012 · ge (art. 11 LIP)
Parental Request for Early School Enrollment Based on Financial Hardship Rejected
The court implicitly rejected the appeal on the merits by upholding the DIP's refusal, as Article 11 LIP clearly did not grant a right to the requested exemption.
A/1633/2012 · ge (art. 11 al. 1 et 11A al. 1 LIP)
Parental Request for School Exemption Denied
Cited to define the age at which schooling becomes compulsory (11 years of complete schooling starting at age 4).
A-4286/2007 (Art. 11 Abs. 1 VStG)
Cooperative's Reporting Procedure for Member Benefits Denied Due to Forfeited Refund Rights
Withholding tax liability must be met either by payment of the tax or by reporting the taxable benefit.
A-4216/2007 (Art. 11 al. 1 LIA)
Company's Share Sale and Undisclosed Owner Prevent Tax Declaration Payment
Cited to state that tax obligation can be met by payment or declaration.
A-687/2008 (Art. 11 Abs. 1 VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited regarding the fulfillment of withholding tax obligations through payment or notification.