642.21 VSTGLIALIP

CH

Art. 21 Federal Act of 13 October 1965 on Withholding Tax (WTA)

LIA; Chapitre 2 Remboursement de l’impôt anticipé; A. Remboursement de l’impôt sur les revenus de capitaux mobiliers, les gains provenant de jeux d’argent et les gains provenant de de jeux d’adresse ou de loteries destinés à promouvoir les ventes ; I. Conditions générales du droit au remboursement

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

Art. 21 LIA

The beneficial owner as defined in Articles 22 to 28 may request a refund of the withholding tax deducted by the debtor on the following grounds: a. for income tax from movable capital assets: if at the time of maturity of the taxable performance, the beneficial owner had the right of enjoyment over the assets that generated the income subject to tax; b. for winnings from gambling that are not exempt from tax according to Art. 24, let. i to i ter, of the Federal Income Tax Act (FITA) and winnings from games of skill or lotteries intended to promote sales that are not exempt from tax under Art. 24, let. j, FITA: if the person was the owner of the lottery ticket at the time of the drawing or if they are the participant entitled to collect the winnings.

A refund is inadmissible in all cases where it could allow for tax evasion.

When special circumstances justify it (stock market transactions, etc.), the ordinance may regulate the right to a refund by derogating from para. 1.

← Art. 20a LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 22 LIA →

Court Decisions Applying This Provision (46)

A-2267/2022 (Art. 21 Abs. 1 Bst. a VStG)

Company denied withholding tax refund due to tax evasion.

Used to assess the applicant's right to use the dividends.

A-2267/2022 (Art. 21 Abs. 2 VStG)

Company denied withholding tax refund due to tax evasion.

Used to deny the refund of withholding tax due to tax evasion.

A-2485/2024 (Art. 21 Abs. 1 Bst. a VStG)

Taxable Benefit Found in Shareholder's Transfer of Patient Base

Relates to the entitlement to a refund of withholding tax.

A-3719/2024 (Art. 21 Abs. 2 VStG)

Dividend Share Purchase Not Bona Fide: Tax Evasion Found

Used to deny the refund of withholding tax due to tax avoidance.

31625 · nw (Art. 21 Abs. 2 VStG)

Cantonal Tax Office v. Taxpayer on Withholding Tax Reimbursement for Loaned Securities

The court ruled that the tax evasion clause was not met, leading to the allowance of the appeal and the refund of the withholding tax.

66/2021/8 · sh (Art. 21 Abs. 2 VStG)

Withholding Tax Refund Denial Requires Recipient's Knowledge or Participation in Tax Evasion

The court used this article to determine that the refund of withholding tax was wrongly denied based on tax circumvention because the recipient (the appellant) lacked intent to participate in the circumvention.

A-4347/2019 (Art. 21 al. 2 LIA)

Tax Authority v. XYZ Corp. (Acquisition and Dividend for Tax Avoidance)

This provision was used to determine that tax evasion occurred, which is the basis for refusing the refund of withholding tax.

2021 · zh (Art. 21 Abs. 1 lit. a VStG)

Taxpayer Refund Claim Upheld for Withholding Tax on Deemed Distributions

Cited as the general requirement for entitlement to the refund of withholding tax on capital gains (possession of the right to use the underlying asset).

A-1795/2017 (Art. 21 al. 2 LIA)

Tax Authority Wrongly Denied Anticipatory Tax Refund in Legitimate Business Expansion

The court considered this provision to determine whether the case constituted tax evasion, which would make the reimbursement of withholding tax inadmissible.

A-4910/2018 (art. 21 al. 2 LIA)

Tax Avoidance Through Restructuring for Dividend Tax Refunds

Cited as the legal basis for refusing the procedure for declaration when tax evasion is suspected.

A-653/2016 (Art. 21 Abs. 1 Bst. a VStG)

Tax Authority's Reporting Denial Overturned in Dividend Tax Case

Used to determine if the buyer company had the right to use the income-generating asset (the shares) at the time the dividend became due.

A-5673/2015 (Art. 21 Abs. 1 Bst. a VStG)

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

Used to assess the right to benefit from the dividend income at the time the dividend became due.

A-5673/2015 (Art. 21 Abs. 2 VStG)

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

Used to deny the refund if it would lead to tax avoidance.

BVGE-2016-25 (Art. 21 Abs. 1 Bst. a VStG)

Irish Pension Fund Denied Swiss Withholding Tax Refund, Investors Must Claim

Establishes the general principle that the right to use the asset generating the income is a prerequisite for the refund of withholding tax.

BVGE-2016-25 (Art. 21 Abs. 2 VStG)

Irish Pension Fund Denied Swiss Withholding Tax Refund, Investors Must Claim

Prohibits refunds that would lead to tax evasion.