642.21 VSTGLIALIP

CH

Art. 16 Federal Act of October 13, 1965, on Anticipatory Tax (WHTA)

LIA; Chapitre 1 Perception de l’impôt anticipé; B. Obligation fiscale; III. Paiement de l’impôt; 5. Échéance; intérêt moratoire

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

Art. 16 LIA

The anticipatory tax becomes due: a. on the interest of cash bonds and client deposits with Swiss banks or savings institutions: thirty days after the expiration of each commercial quarter for the interest accrued during that quarter; b. ... c. on other income from movable capital, on winnings from gambling not exempt from tax according to art. 24, let. i to i ter, LIFD, and on winnings from skill games or promotional lotteries not exempt from tax according to art. 24, let. j, LIFD: thirty days after the tax claim arises (art. 12); d. on insurance benefits: thirty days after the end of each month for benefits executed during that month.

Interest on arrears is due, without formal notice, on tax amounts once the deadlines set in para. 1 have expired. The Federal Department of Finance determines the interest rate.

No interest on arrears is due if the material conditions for the fulfillment of the tax obligation by declaring the taxable benefit are met in accordance with: a. art. 20 and its implementing provisions, abis. art. 20 a and its implementing provisions, or b. the applicable international treaty in the specific case and its implementing provisions.

The opening of bankruptcy proceedings against the debtor or the transfer of their domicile or place of residence abroad triggers the due date of the tax.

← Art. 15 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 17 LIA →

Court Decisions Applying This Provision (38)

A/4037/2018 · ge (art. 16 LIP)

Employee Sanction Upheld for Severe Duty Breaches

Cited in conjunction with Art. 10 LIP to define the educational objectives of secondary teachers.

JAAC 64.79 (Art. 16 Abs. 2 VStG)

Stamp Duty and Withholding Tax on "Action Shell" Transactions

Cited for the calculation of default interest on late withholding tax payments.

A-2485/2024 (Art. 16 Abs. 1 Bst. c VStG)

Taxable Benefit Found in Shareholder's Transfer of Patient Base

Relates to the due date of the withholding tax.

A-1577/2025 (Art. 16 Abs. 1 und 2 VStG)

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

Used to establish the due date and interest on the withholding tax.

A-1623/2018 (Art. 16 Abs. 1 und 2 VStG)

Company Appeal on Withholding Tax for Benefit-in-Kind Partially Upheld

Cited for the calculation and start date of default interest on outstanding withholding tax.

A-416/2017 (Art. 16 Abs. 2 VStG)

Shareholder's Improper Tax Declaration Prevents Company's Withholding Tax Reporting

Applied to impose default interest on outstanding withholding tax amounts.

A-416/2017 (Art. 16 Abs. 2bis VStG)

Shareholder's Improper Tax Declaration Prevents Company's Withholding Tax Reporting

This article is relevant for determining when default interest is not due, specifically in cases where the conditions for fulfilling the tax liability through reporting are met.

A-5444/2017 (Art. 16 Abs. 1 Bst. c VStG)

Withholding Tax on Deemed Profit Distribution for Shareholder Expenses

States that the withholding tax on other capital income is due 30 days after the tax claim arises.

A-1427/2016 (art. 16 al. 1 let. c LIA)

Taxable Benefit on Excessive Shareholder Loan Interest

Used to determine the due date of the withholding tax, which is relevant for the calculation of late payment interest.

A-1427/2016 (art. 16 al. 2 LIA)

Taxable Benefit on Excessive Shareholder Loan Interest

Used as the basis for calculating late payment interest on unpaid withholding tax.

A-2637/2016 (Art. 16 Abs. 1 Bst. c VStG)

Company's Commission to Shareholder Deemed Hidden Profit Distribution

Determines the due date of the withholding tax for capital gains other than dividends, which is 30 days after the tax claim arises.

A-2637/2016 (Art. 16 Abs. 2 VStG)

Company's Commission to Shareholder Deemed Hidden Profit Distribution

Establishes that default interest is due on outstanding withholding taxes after the due date.

A-2078/2016 (art. 16 cpv. 1 lett. c LIP)

Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution

Defines the due date for withholding tax.

A-5673/2015 (Art. 16 Abs. 2 VStG)

Federal Administrative Court: Withholding Tax on Dividends - Beneficial Ownership Doubts

Basis for imposing default interest on overdue withholding tax.

A-578/2015 (Art. 16 Abs. 1 Bst. c VStG)

Company Loses Dividend Tax Reporting Appeal

Cited as the basis for the tax claim becoming due 30 days after its inception.