642.21 VSTGLIALIP

CH

Art. 17 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; 6. Extinction de la créance fiscale; a. Prescription

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

Art. 17 LIA

The tax claim is subject to a statute of limitations of five years from the end of the calendar year in which it was originated (Art. 12).

The statute of limitations does not run, or is suspended, as long as the tax claim is subject to a guarantee, or as long as none of the persons liable for payment is domiciled in Switzerland.

The statute of limitations is interrupted each time a person liable for payment acknowledges the tax claim and each time an official act aimed at recovering the claim is brought to the attention of a person liable for payment. Upon each interruption, a new limitation period begins to run.

The suspension and interruption have effect with regard to all persons liable for payment.

← Art. 16 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 18 LIA →

Court Decisions Applying This Provision (8)

VVGE.1993.94.Nr.45 · ow (Art. 17 Abs. 1 VStG)

Federal Withholding Tax on Hidden Profit Distribution

This provision on the statute of limitations for withholding tax was cited by the Federal Tax Administration to suggest that the matter was no longer actionable due to time having passed.

HOR.2022.16 · ag (Art. 17 Abs. 1 VStG)

Shareholder Entitled to Unpaid Dividends Despite Unregistered Status

Cited for the statute of limitations for withholding tax claims.

A-2592/2019 (Art. 17 Abs. 3 VStG)

Tax Authority v. Shareholder (Withholding Tax on Non-Business Benefits)

Used to establish that the withholding tax claim for the years 2007 to 2009 was not time-barred due to interruption by official actions.

A-5536/2019 (Art. 17 Abs. 3 VStG)

Withholding Tax on Undeclared Commissions Upheld, Ne Bis In Idem Defense Rejected

The provision was used to interrupt the statute of limitations for the withholding tax claim.

A-2153/2019 (Art. 17 LIP)

Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income

Governs the prescription of tax credits for withholding tax.

A-5508/2015 (art. 17 LIP)

Swiss Company Withholding Tax Dispute on Dividends Reclassified as Loans

Applies to the prescription of tax claims for withholding tax and is used to confirm that the tax claims in question are not time-barred.

A-2078/2016 (art. 17 LIP)

Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution

Governs the statute of limitations for withholding tax claims.

JAAC 65.61 (Art. 17 LIA)

Tax Authority Document Request Lacks Proportionality for Prescribed Tax Years

This provision concerns the prescription of tax claims and was used to determine that the tax claims for the years 1989-1993 were time-barred.