Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
642.21 VSTGLIALIP CH

Art. 3 Federal Act of 13 October 1965 on Withholding Tax (WTA)

LIA; Introduction; C. Relation avec le droit cantonal
Open official source Full Act (83 Articles) Machine-readable Markdown (.md)

Art. 3 LIA

Items to which this Act subjects to withholding tax or declares exempt are exempt from any burden constituted by cantonal and communal taxes of the same kind; the Federal Supreme Court has exclusive jurisdiction over disputes relating to this provision (Art. 120 of the Federal Supreme Court Act of 17 June 2005).

The use of documents in a procedure based on this Act cannot result in the obligation to pay cantonal stamp duties.

← Art. 2 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 4 LIA →

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →