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642.21 VSTGLIALIP CH

Art. 26 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; 3. Placements collectifs de capitaux
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Art. 26 LIA

The collective investment scheme that pays the withholding tax on income from units of a collective investment scheme within the meaning of the CISA (Art. 10, para. 2) is entitled, on its own behalf, to the reimbursement of the withholding tax withheld from this investment; Art. 25 applies by analogy.

← Art. 25 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 27 LIA →

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Court Decisions Applying This Provision (1)

BVGE-2016-25 (Art. 26 VStG)
Irish Pension Fund Denied Swiss Withholding Tax Refund, Investors Must Claim
Provides for the refund of withholding tax for Swiss collective investment schemes.