642.21 VSTGLIALIP

CH

Art. 12 Federal Act of 13 October 1965 on Withholding Tax (WTA)

LIA; Chapitre 1 Perception de l’impôt anticipé; B. Obligation fiscale; III. Paiement de l’impôt; 1. Naissance de la créance fiscale

Open official source Full Act (83 Articles) Machine-readable Markdown (.md)

Art. 12 LIA

For income from movable capital, for gains from gambling that are not exempt from tax according to Art. 24, let. i to i ter, of the Federal Direct Tax Act (FDTA) and for gains from skill-based games or lotteries intended to promote sales that are not exempt from tax according to Art. 24, let. j, FDTA, the tax claim arises at the time when the taxable benefit matures. The capitalization of interest or the decision to transfer the seat abroad (Art. 4, para. 2) triggers the emergence of the tax claim.

In the case of a company acquiring its own participation rights according to Art. 4 a, para. 2, the tax claim arises upon the expiration of the established deadline.

For reinvestment funds, the tax claim arises at the time when the taxable return (Art. 4, para. 1, let. c) is credited.

For insurance benefits, the tax claim arises at the time of payment of the benefit.

If, for a reason dependent on their person, the debtor is unable to perform the taxable benefit at maturity, the tax claim arises only on the date to which the payment of this benefit or any other replacing benefit is postponed, but in any case at the time of actual execution.

← Art. 11 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 13 LIA →

Court Decisions Applying This Provision (16)

BGE 151 II 827 (Art. 12 Abs. 1 VStG)

Withholding tax exemption for capital contribution reserves from a shareholder’s legacy—tax-free distribution conditional on separate balance-sheet disclosure and prior reporting to the tax authority.

Used to confirm that the withholding tax claim arose on the April 2017 distribution because the reporting condition was not met at maturity, making the levy valid.

A-2485/2024 (Art. 12 Abs. 1 VStG)

Taxable Benefit Found in Shareholder's Transfer of Patient Base

Relates to the due date of the withholding tax claim.

A-1577/2025 (Art. 12 Abs. 1 VStG)

Withholding Tax Due on Declared Dividend Despite Subsequent Reversal Due to Bad Faith

Used to establish that the withholding tax claim arose by law at the time the dividend became due.

HOR.2022.16 · ag (Art. 12 Abs. 1 VStG)

Shareholder Entitled to Unpaid Dividends Despite Unregistered Status

Cited for the accrual of the withholding tax claim.

A-5444/2017 (Art. 12 Abs. 1 VStG)

Withholding Tax on Deemed Profit Distribution for Shareholder Expenses

Determines that the tax claim arises at the time the taxable payment becomes due.

A-1427/2016 (art. 12 al. 1 LIA)

Taxable Benefit on Excessive Shareholder Loan Interest

Used to establish when the tax claim arises, which is crucial for determining the timing of the tax liability.

A-2637/2016 (Art. 12 Abs. 1 VStG)

Company's Commission to Shareholder Deemed Hidden Profit Distribution

States that the tax claim for capital gains arises at the time the taxable performance becomes due.

A-2078/2016 (art. 12 cpv. 2 LIP)

Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution

Specifies the interest rate for late payment of withholding tax.

A-364/2013 (Art. 12 Abs. 1 VStG)

Taxpayer Responsibility for Default Interest on Gratis Share Withholding Tax

Determines when the tax claim arises, which is crucial for calculating the start of the delay interest.

A-2114/2009 (Art. 12 Abs. 1 VStG)

Sale of Shares Not Subject to Withholding Tax as No De Facto Liquidation Occurred

Determines the point in time when the tax claim arises for capital gains.

A-6523/2007 (art. 12 al. 1 LIA)

Corporate Profit Distributions and De Facto Liquidation Tax Liability

Determines when the tax liability arises, specifically for anticipatory tax.

JAAC 68.59 (Art. 12 Abs. 1 VStG)

Withholding Tax on Dividends: Due Date Irrelevant to Subsequent Resolutions

Used to establish that the withholding tax claim arises at the time the taxable payment becomes due.

JAAC 62.84 (art. 12 al. 1 LIA)

Company Director's Payment Deemed Taxable Profit Distribution

Cited as the legal basis for determining the due date of the taxable benefit.

VPB 97-022 (Art. 12, al. 1bis LIA)

Swiss Corporate Tax Reform for Economic Competitiveness

Establishes that the tax claim for stamp duty on the acquisition of own participation rights arises at the expiry of the deadline set in Art. 4a, para. 2 of this law.

VPB 88-075 (Art. 12 LIP)

Swiss Political Party Funding and State Support

Provides for federal contributions to parliamentary groups to cover their secretariat costs, indirectly benefiting parties.