642.21
VSTGLIALIP
CH
CH
Art. 13 Federal Law of October 13, 1965, on Withholding Tax (WTA)
LIA; Chapitre 1 Perception de l’impôt anticipé; B. Obligation fiscale; III. Paiement de l’impôt; 2. Taux
Art. 13 LIA
The withholding tax amounts to: a. for income from movable capital, winnings from gambling not exempt from tax according to Art. 24, let. i to i ter, FTA and winnings from skill games or lotteries intended to promote sales not exempt from tax according to Art. 24, let. j, FTA: 35% of the taxable benefit; b. for life annuities and pensions: 15% of the taxable benefit; c. for other insurance benefits: 8% of the taxable benefit.
The Federal Council may, at the end of a year, reduce the tax rate set in para. 1, let. a to 30%, when the monetary situation or the capital market requires it.
Court Decisions Applying This Provision (21)
A-2267/2022 (Art. 13 Abs. 1 Bst. a i.V.m. 14 Abs. 1 VStG)
Company denied withholding tax refund due to tax evasion.
Used to establish the withholding tax rate of 35% on capital income.
A-860/2024 (Art. 13 VStG)
Shareholder Transaction Constitutes Taxable Hidden Profit Distribution
This provision specifies how the amount of withholding tax is determined, which is relevant for calculating the tax liability.
ST.2023.152 · zh (§ 13 VO VStG)
Taxpayer Fails to Rebut Estimated Tax Assessment, Forfeits Withholding Tax Refund
Context for imposing costs on the appellant/applicant and denying party compensation.
A-3032/2021 (Art. 13 Abs. 1 Bst. a VStG)
Inherited Real Estate Reclassification Denied Withholding Tax Exemption
Used to determine the withholding tax rate of 35% on dividend distributions.
HOR.2022.16 · ag (Art. 13 Abs. 1 lit. a VStG)
Shareholder Entitled to Unpaid Dividends Despite Unregistered Status
Cited for the rate of withholding tax on capital gains.
A-479/2021 (Art. 13 Abs. 1 Bst. a VStG)
Hidden Profit Distributions Tax Liability
Determines the withholding tax rate of 35% on taxable performances.
A-2153/2019 (Art. 13 cpv. 1 lett. a LIP)
Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income
Sets the withholding tax rate at 35% for income from movable capital.
DB.2016.126 · zh (§ 13 VO VStG)
Taxpayer Appeal: Imputed Rental Income, Rental Income Deduction, and Withholding Tax Refund on Investment Income
Cited in order 9 as the basis for allocating the procedural costs.
2018 · zh (§ 13 der Verordnung über die Rückerstattung der Verrechnungssteuer vom 17. Dezember 1997 (VO VStG))
Taxpayer Reimbursement Denial for Untimely Additional US Withholding Claims
Cited in conjunction with tax law to determine the applicable rules for procedural costs.
A-5444/2017 (Art. 13 Abs. 1 Bst. a i.V.m. Art. 14 Abs. 1 VStG)
Withholding Tax on Deemed Profit Distribution for Shareholder Expenses
Establishes that the withholding tax on dividends is 35% and that the debtor must deduct it from the payment.
A-2078/2016 (art. 13 cpv. 1 lett. 1 LIP)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
States the withholding tax rate of 35% on taxable income.
A-5210/2014 (Art. 13 Abs. 1 Bst. a VStG)
LLC Tax Assessment for Unrecorded Cash Payments Affirmed
This provision outlines the obligation to withhold tax upon payment, specifying the percentage to be withheld.
DB.2011.95 · zh (§ 13 VO VStG)
Taxpayer v. Tax Authority (2005 Share Transfer Reassessment)
Cited as the basis for imposing procedural costs and awarding party compensation regarding the withholding tax refund.
DB.2011.95 · zh (§ 13 der Verordnung über die Rückerstattung der Verrechnungssteuer vom 17. Dezember 1997 (VO VStG))
Taxpayer v. Tax Authority (2005 Share Transfer Reassessment)
Cited as the basis for imposing procedural costs and awarding party compensation regarding the withholding tax refund.
A-1819/2011 (Art. 13 Abs. 1 Bst. a in Verbindung mit Art. 14 Abs. 1 VStG)
Shareholder's Withholding Tax Refund and Equal Treatment in Residency Proof
Cited to establish the withholding tax rate.