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642.21 VSTGLIALIP CH

Art. 25 Federal Act 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; 2. Personnes morales, entreprises commerciales, etc.; b. Déchéance du droit
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Art. 25 LIA

Legal entities, commercial companies without legal personality, and foreign enterprises with a permanent establishment in Switzerland (art. 24, para. 2, 3, and 4) that do not regularly account as income a revenue subject to withholding tax lose the right to reclaim the tax deducted from that revenue.

When special circumstances justify it (such as free shares, etc.), the ordinance may allow exceptions to the condition stipulated in para. 1, that the income subject to tax be accounted as revenue.

← Art. 24 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 26 LIA →

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Court Decisions Applying This Provision (6)

A-2267/2022 (Art. 25 Abs. 1 VStG e contrario)
Company denied withholding tax refund due to tax evasion.
Used to assume that the applicant had properly accounted for the income subject to withholding tax.
BVGE-2016-25 (Art. 25 Abs. 1 VStG)
Irish Pension Fund Denied Swiss Withholding Tax Refund, Investors Must Claim
States that the right to a refund is forfeited if the income subject to withholding tax is not properly accounted for as income.
30.2005.55 · ti (art. 25 al. 2 LIA)
Social Security Contributions on Director's Bonus Upheld Despite Tax Recharacterization
Cited in the context of the federal jurisprudence extract regarding stamp duty on the capital increase, which is background context for the rules cited.
VPB 2000.770 (Art. 25, al. 1, LIA)
Condominium Associations' Withholding Tax Refund Claim
Cited to establish the condition that legal entities must have regularly accounted for the income subject to anticipatory tax in their books for a refund.
FI.1995.0083 · vd (art. 25 al. 4 LIA)
Administrators' Appeal of Refused Withholding Tax Reimbursement Due to Time-Barred Claim
Cited in the reasoning concerning the beneficiary of the right to reimbursement.
30.2005.55 · ti (art. 25 al. 2 LIA)
Company v. Compensation Fund: Disguised Tantièmes and Social Insurance Contributions
Cited in the excerpted Federal Tribunal jurisprudence regarding issuance duty, but not explicitly used in the final operative orders.