642.21
VSTGLIALIP
CH
CH
Art. 30 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 ; III. Exercice du droit au remboursement; 2. Autorités compétentes
Art. 30 LIA
Natural persons must submit their refund claims to the tax authorities of the canton where they were domiciled at the end of the calendar year in which the taxable benefit became due.
Legal entities, commercial companies without legal personality, and all other entitled parties not mentioned in para. 1 must submit their claims to the FTA.
When circumstances justify it, the Federal Council may regulate jurisdiction differently.
Court Decisions Applying This Provision (15)
A-2485/2024 (Art. 30 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the refund of withholding tax.
A/3510/2023 · ge (art. 30 LIP)
Appeal Against Specialized Education Order Annulled Pending Updated Specialist Input
Basis for the right to specialized educational services if development and training are hindered.
A/2469/2021 · ge (art. 30 LIP)
Refusal of Specialized Education Based on Jurisdictional Domicile Requirement
The court confirmed the refusal of specialized pedagogy services based on the child not having domicile in the canton, as stipulated by this article.
A/2471/2021 · ge (Art. 30 LIP)
Mother v. Specialized Pedagogy Secretariat (Residency Requirement for Specialized Schooling)
The court confirmed the decision to refuse specialized education services based on this article, which limits entitlement to children domiciled in the canton.
A/2409/2021 · ge (art. 30 LIP)
Child Schooling Placement Appeal Based on Flawed Evaluation
Cited to define the right of children to specialized pedagogical services if they cannot follow regular teaching without specific support.
A/1702/2021 · ge (art. 30 LIP)
Administrative Court Overturns Reduction in Logopedic Sessions for Deaf Minor
Cited as the legal criterion defining the right of children to specialized pedagogical benefits when they cannot follow regular instruction without specific support.
A/735/2021 · ge (art. 30 LIP)
Administrative Court Orders Reinstatement of Speech Therapy Sessions Over Agency Reduction
Governs the right of children in the canton to specialized pedagogical services if their development/education is hindered.
A/1210/2020 · ge (art. 30 LIP)
Administrative Court Upholds Denial of Funding for Dyscalculia Speech Therapy
The court concluded that the cantonal regulation (RIJBEP and Annex III) excluding F81.2 was not contrary to this article concerning specialized pedagogical measures.
A-1623/2018 (Art. 30 VStG)
Company Appeal on Withholding Tax for Benefit-in-Kind Partially Upheld
Relates to the conditions for the refund of withholding tax.
A/2667/2016 · ge (Art. 30 LIP)
Parental Domicile vs. Child's Residence for Educational Benefits
The appeal was rejected on the merits because the child did not have domicile in the Canton of Geneva, as required by this article for entitlement to special education services.
FI.2010.0076 · vd (art. 30 LIA)
Heirs' Appeal Against Withholding Tax Restitution Dismissed Due to Failure to Declare Income
Cited in the context of rejecting the appeal regarding the competence of the authority, although ultimately subordinated to Art. 59 al. 2 OIA.
VPB 2000.770 (Art. 30, al. 1, LIA)
Condominium Associations' Withholding Tax Refund Claim
Cited to explain that individuals must claim the refund from the canton of their domicile.
VPB 2000.770 (Art. 30, 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.
VPB 2000.1043 (Art. 30, al. 1, LIA)
Federal Law on Coordination of Direct Taxes
Transfers the competence for reimbursement of withholding tax to the canton of domicile at the end of the year in which the taxable benefits fall due, ensuring coordination with taxation competence.
VPB 576-2000-0196 (Art. 30 al. 2 LIA)
Condominium Associations' Tax Refund Initiative
This article is cited as the procedure for condominium communities to claim reimbursement of advance tax from the Federal Tax Administration.