642.21 VSTGLIALIP

CH

Art. 15 Federal Act of October 13, 1965, on Withholding Tax (WTA)

LIA; Chapitre 1 Perception de l’impôt anticipé; B. Obligation fiscale; III. Paiement de l’impôt; 4. Responsabilité solidaire

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

Art. 15 LIA

Jointly liable with the taxpayer are: a. for the withholding tax owed by a legal entity, a commercial partnership without legal personality, or a collective investment scheme in liquidation: the individuals responsible for the liquidation, up to the amount of the liquidation proceeds; b. for the withholding tax owed by a legal entity or a collective investment scheme transferring its domicile abroad: the bodies of this entity or, in the case of a limited partnership for collective investments, the custodian bank, up to the net assets of the legal entity and the collective investment.

Persons designated in para. 1 are only liable for tax claims, interest, and costs that arise, are asserted by the authority, or fall due during their administration; their liability is extinguished if they prove that they have done everything that could reasonably be expected of them to ascertain and fulfill the tax claim.

The person jointly liable has, in the procedure, the same rights and duties as the taxpayer.

← Art. 14 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 16 LIA →

Court Decisions Applying This Provision (40)

BGE 115 IB 274 (Art. 15 VStG)

De facto liquidation of a holding company triggers withholding tax on liquidation surplus distributed to shareholders; liquidator liability attaches to directors negotiating or signing undervalued asset sales, not to subordinate advisors.

Basis for the joint and several liability of the liquidators for the withholding taxes owed by the de facto liquidated company.

A-2479/2019 (Art. 15 al. 1 let. a LIA)

Administrator's Liability for De Facto Liquidation Loan

Provision establishing the joint and several liability of those responsible for the liquidation of a legal entity for the due withholding tax.

A-2479/2019 (Art. 15 al. 2 LIA)

Administrator's Liability for De Facto Liquidation Loan

Provision concerning the exoneration of liability for the liquidator, which the court found not to be met in this case.

A-5664/2018 (art. 15 al. 1 let. b LIA)

Director jointly and severally liable for company's default interest

Basis for holding the deceased (as a former organ of the company) jointly and severally liable for the tax claim related to the company's seat transfer abroad.

A-5691/2015 (Art. 15 cpv. 1 lett. a LIP)

De Facto Liquidation and Withholding Tax Liability of Company Administrator

This provision establishes the legal basis for the joint liability of liquidators for withholding tax claims.

A-5508/2015 (art. 15 LIP)

Swiss Company Withholding Tax Dispute on Dividends Reclassified as Loans

Relates to joint and several liability for tax debts, relevant for the reassessment of the liquidator's liability.

C/7010/2014 · ge (art. 15 LIA)

Appeal Against Definitive Judgment Upholding Opposition to Payment Order Against Company Liquidator for Tax Debt

This provision establishes the solidary liability of the liquidators for the withholding tax, which was the core issue determining the mainlevée définitive.

A-5786/2012 (Art. 15 VStG)

Former Director Liable for Dissolved Company's Withholding Taxes

Establishes the joint and several liability of persons entrusted with liquidation for the tax of a dissolved legal entity.

A-3624/2012 (Art. 15 cpv. 1 lett. a LIP)

Federal Tax Administration v. Individual (Joint Liability for Withholding Tax)

Cited in the reasoning concerning the appellant's liability as a de facto liquidator, although the court ultimately found that this liability was not definitively established against the appellant due to a violation of his right to be heard.

A-7760/2009 (Art. 15 cpv. 1 lett. a LIP)

Taxable Sale of Company Shell as Economic Liquidation and Re-establishment

Establishes the joint and several liability of persons in charge of liquidation for the anticipatory tax due by a legal entity being dissolved.

A-6170/2010 (Art. 15 al. 2 LIA)

Company Liquidation vs. Simplified Declaration for Withholding Tax

Used to determine the extent of the liquidator's liability for the company's tax debt.

A-6170/2010 (Art. 15 al. 3 LIA)

Company Liquidation vs. Simplified Declaration for Withholding Tax

Used to establish the liquidator's duty to provide information and complete tax forms.

A-6523/2007 (art. 15 al. 1 let. a LIA)

Corporate Profit Distributions and De Facto Liquidation Tax Liability

Establishes the liability of persons in charge of liquidation for corporate tax up to the liquidation proceeds.

A-6523/2007 (art. 15 al. 1 let. a LIA)

Corporate Profit Distributions and De Facto Liquidation Tax Liability

Establishes the liability of persons in charge of liquidation for unpaid corporate tax.

A-6523/2007 (art. 15 al. 2 LIA)

Corporate Profit Distributions and De Facto Liquidation Tax Liability

Defines the scope of liability for persons in charge of liquidation, limiting it to tax claims arising during their tenure and the conditions for exoneration.