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642.21 VSTGLIALIP CH

Art. 31 Federal Act of October 13, 1965, on the Anticipatory Tax (ATA)

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 ; IV. Forme du remboursement
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Art. 31 LIA

The cantons reimburse the anticipatory tax, generally, in the form of a set-off against the cantonal and municipal taxes that the applicant must pay, with any excess being paid out in cash; they may provide, in their implementing provisions, for the full reimbursement of the tax in cash.

The cantonal and municipal taxes against which the anticipatory tax is credited, in accordance with paragraph 1, will be designated in the cantonal implementing provisions.

When the reimbursement request is submitted simultaneously with the cantonal tax return or, if no declaration is necessary, within a deadline set by the canton, the set-off is made against the cantonal and municipal taxes that are due to be paid during the same year.

The amounts to be set off or reimbursed do not bear interest.

← Art. 30 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 32 LIA →

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Court Decisions Applying This Provision (5)

A-517/2022 (Art. 31 Abs. 4 VStG)
Pension Fund Denied Interest on Withholding Tax Refunds
Cited as the legal basis for excluding interest on repayable amounts, even for initially wrongly rejected refunds.
A/1077/2016 · ge (Art. 31 al. 4 LIA)
Tax Authority v. Taxpayer Regarding Default Interest Calculation
Cited in the reasoning (Consid. 4 f) to clarify that the refunded advance tax does not bear interest, supporting the decision that no late interest was due under the compensation mechanism.
AbR.1982.83.Nr.41 · ow (Art. 31 Abs. 1 VStG)
Offsetting Current Tax Liabilities Before Delinquent Ones Upheld
Cited as the basis for the cantonal rules on offsetting tax reimbursements against cantonal and communal taxes.
SGDIV.2008.2 · so (Art. 31 VStG)
Taxpayer Late Payment Interest Offset Dispute
This article was cited to confirm that no interest is due on the refunded/offset portion of the withholding tax.
FI.1995.0083 · vd (art. 31 LIA)
Administrators' Appeal of Refused Withholding Tax Reimbursement Due to Time-Barred Claim
This article concerning the modalities of reimbursement was cited and deemed inapplicable because the right to reimbursement was already extinguished by peremption.