642.21 VSTGLIALIP

CH

Art. 24 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 ; II. Ayants droit; 2. Personnes morales, entreprises commerciales, etc.; a. Droit au remboursement

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

Art. 24 LIA

The Confederation, the cantons, and the communes, as well as their establishments, enterprises, and special funds under their administration, are entitled to a refund of the withholding tax if the assets generating the income subject to tax appear in the accounts.

Legal entities and commercial companies without legal personality are entitled to a refund of the withholding tax if they had their headquarters in Switzerland at the time the taxable service was due.

Foreign enterprises that are required to pay cantonal or communal taxes on their income derived from a permanent establishment in Switzerland, or on the operating assets of such an establishment, are entitled to a refund of the withholding tax deducted from the income of these assets.

Collectives and institutions established abroad that do not engage in profit-making activities are entitled to a refund of the withholding tax that was deducted from the income of the assets exclusively allocated to worship, education, or other public benefit works for the benefit of Swiss nationals residing abroad.

The ordinance governs the right to a refund for condominium owners' associations as well as other groups of persons and bodies of assets that do not have legal personality, but which have their own organization and conduct their activities in Switzerland or are administered there.

← Art. 23 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 25 LIA →

Court Decisions Applying This Provision (11)

A-2267/2022 (Art. 24 Abs. 2 VStG)

Company denied withholding tax refund due to tax evasion.

Used to confirm that the applicant had its registered office in Switzerland at the time the taxable income was due.

A-1366/2026 (Art. 24 Abs. 3 VStG)

Foreign Company Denied Withholding Tax Refund for Lack of Swiss Permanent Establishment

The court used this provision to determine the conditions for the refund of withholding tax for foreign companies with a permanent establishment in Switzerland.

A/1853/2024 · ge (art. 24 al. 1 let. c de la loi sur l’instruction publique du 17 septembre 2015 (LIP - C 1 10))

Athlete Enrollment Denial Upheld Despite Talent Status

Cited as the foundational statutory basis for implementing support measures and school path adjustments for high-potential students.

A/3724/2022 · ge (art. 24 al. 1 let. c de la loi sur l’instruction publique du 17 septembre 2015 (LIP - C 1 10))

Student Appeal for PE Exemption Rejected Due to Failure to Meet Championship Criteria

Cited in the reasoning section (EN DROIT 3 a) to define the department's general measures for high-performing students, but this citation did not appear in the final numbered orders.

BVGE-2016-25 (Art. 24 Abs. 2 VStG)

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

Specifies that legal entities and commercial partnerships without legal personality are entitled to a refund if they were domiciled in Switzerland at the time the taxable benefit was due.

A-1521/2006 (Art. 24 al. 2 LIA)

Switzerland-Netherlands Tax Treaty and Withholding Tax Refund Appeal

Considered as the primary basis for reimbursement of anticipatory tax for Swiss-based companies, but ultimately found not applicable to the appellant.

A-1521/2006 (Art. 24 al. 3 LIA)

Switzerland-Netherlands Tax Treaty and Withholding Tax Refund Appeal

Ground for partially admitting the appeal, as the case needs to be re-examined based on the provisions of the Double Taxation Convention.

JAAC 65.86 (Art. 24 al. 2 et 3 LIA)

Luxembourg Company Denied Swiss Withholding Tax Refund Due to Intermediary Status and Treaty Abuse

Cited to establish that the applicant, not having its registered office or a permanent establishment in Switzerland, is not entitled to a refund under Swiss domestic law.

VPB 2000.770 (Art. 24, al. 2, LIA)

Condominium Associations' Withholding Tax Refund Claim

Cited to explain that legal entities and commercial companies without legal personality must claim the refund from the Federal Tax Administration and that they only have this right if they have their seat in Switzerland.

VPB 2000.770 (Art. 24, al. 5, LIA)

Condominium Associations' Withholding Tax Refund Claim

Cited as the legal basis for the Federal Council to issue the implementing ordinance concerning the right to refund for groups of persons or masses of assets without legal personality but with their own organization.

VPB 576-2000-0196 (Art. 24 al. 5 LIA)

Condominium Associations' Tax Refund Initiative

This article is cited as the basis for amending the law to grant the right to reimbursement of advance tax to condominium communities.