642.21
VSTGLIALIP
CH
CH
Art. 23 Federal Law of October 13, 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 ; II. Ayants droit; 1. Personnes physiques; b. Déchéance du droit
Art. 23 LIA
Anyone who, contrary to legal provisions, fails to declare to the competent tax authorities an income subject to withholding tax or the capital from which this income is derived loses the right to a refund of the withholding tax deducted from this income.
There is no loss of the right if the omission of the income or the capital in the tax declaration is due to negligence and if, in a taxation procedure, a revision, or a tax recall whose decision has not yet become enforceable, this income or capital: a. is subsequently declared, or b. has been added to the income or capital account as a result of a finding by the tax authority.
Court Decisions Applying This Provision (100)
BGE 115 IB 274 (Art. 23 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 potential forfeiture of the refund claim, which prevented granting the reporting procedure.
A-2485/2024 (Art. 23 Abs. 2 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the exception from forfeiture if non-declaration was negligent and the income was subsequently taxed.
A-2485/2024 (Art. 23 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the forfeiture of the right to a refund due to non-declaration.
VS.2023.2 · zh (Art. 23 Abs. 2 VStG)
Tax Authority Reassessment Ordered in Withholding Tax Refund Dispute
Cited as the relevant provision for determining if the claim for reimbursement of withholding tax has been forfeited due to non-declaration.
80.2022.227 · ti (art. 23 cpv. 1 LIP)
Appeal Regarding Advance Tax Refund for Income Assessed in 2015 and 2016
Cited as the general rule defining loss of refund right due to non-declaration, but the decision ultimately grants the refund for 2015 based on adherence to this rule's substance.
80.2022.227 · ti (art. 23 cpv. 2 lett. a LIP)
Appeal Regarding Advance Tax Refund for Income Assessed in 2015 and 2016
Cited to analyze the possibility of refund when declaration was made later due to negligence, but ultimately rejected for the 2016 period because the necessary condition of 'negligence' was not met (court found intent/dolo eventuale).
80.2022.228 · ti (Art. 23 LIP)
Taxpayers' Withholding Tax Refund Appeal for Deemed Payments Rejected Due to Intentional Omission
This provision determined the loss of the right to a refund of the withholding tax because the income was not declared spontaneously.
A 2023 4 · zg (Art. 23 Abs. 1 VStG)
Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification
Cited in the reasoning regarding forfeiture of the refund claim but not explicitly in the final dispositive orders.
A 2023 4 · zg (Art. 23 Abs. 2 VStG)
Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification
Although extensively discussed, this article is implicitly referenced in Order 1 as the standard for the re-evaluation regarding the forfeiture of the refund claim, which is the core issue.
604 2023 44 · fr (art. 23 LIA)
Taxpayers Denied Withholding Tax Refund on Deemed Hidden Dividend Due to Undisclosed Intentional Transaction
The appeal was rejected because the applicants lost their right to a refund of the withholding tax according to this provision.
ST.2023.152 · zh (Art. 23 Abs. 1 VStG)
Taxpayer Fails to Rebut Estimated Tax Assessment, Forfeits Withholding Tax Refund
Used to deny the refund of withholding tax because the taxpayer forfeited the right to it by not declaring the income.
604 2022 78 · fr (art. 23 LIA)
Tax Evasion Finding Forfeits Advance Tax Refund Claim
The court rejected the appeal because the appellants forfeited their right to a refund of the withholding tax based on this article, as the non-declaration was intentional, not due to mere negligence.
SGSTA.2023.10 · so (Art. 23 VStG)
Supplementary Tax Assessment and Withholding Tax Refund for Undisclosed Second Business Vehicle
The court considered whether the right to a refund of withholding tax was forfeited under this article.
A/3783/2021 · ge (art. 23 al. 1 LIA)
Taxpayers v. [Relevant Tax Authority]
The court cited this article to justify the taxpayers' forfeiture of the right to a refund of the withholding tax because they failed to spontaneously declare the income.
A/3783/2021 · ge (art. 23 al. 2 LIA)
Taxpayers v. [Relevant Tax Authority]
This article was discussed as the basis for granting the refund if the omission was due only to negligence, but the court ultimately found the condition not met.