642.21
VSTGLIALIP
CH
CH
Art. 39 Federal Act of October 13, 1965, on Withholding Tax (WTA)
LIA; Chapitre 3 Autorités et procédure; B. Procédure; I. Perception de l’impôt; 2. Obligation de donner des renseignements
Art. 39 LIA
The taxpayer must conscientiously inform the Federal Tax Administration (FTA) of all facts that may be important for determining the tax liability or the basis for tax calculation; in particular, he must: a. fully and accurately complete the tax returns and declarations, as well as any questionnaires; b. keep his records diligently and produce them, upon request by the authority, along with the supporting documents and other relevant materials.
Disputing the obligation to pay the withholding tax or to make the declaration substituting the payment does not exempt one from the obligation to provide information.
If the obligation to provide information is disputed, the FTA shall issue a decision.
Court Decisions Applying This Provision (17)
FI.2025.0036 · vd (Art. 39 al. 1 let. a LIA)
Taxpayer Obligation to Repay Incorrectly Granted Advance Tax Credit Based on Foreign Income
Cited in the reasoning concerning the taxpayer's obligation to correctly declare income from movable assets.
A-4976/2022 (Art. 39 des Bundesgesetzes vom 13. Oktober 1965 über die Verrechnungssteuer (VStG, SR 642.21))
Tax Authority Fails to Prove Hidden Profit Distributions Due to Insufficient Transfer Pricing Analysis
Cited in relation to the taxpayer's duty to cooperate and provide information for tax purposes.
A-479/2021 (Art. 39 VStG)
Hidden Profit Distributions Tax Liability
Regulates the duty of the taxpayer to provide information and to keep their business books in order, which is a modification of the investigative principle in tax law.
A-2153/2019 (Art. 39 LIP)
Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income
Specifies that decisions of the AFC on appeals concerning withholding tax collection are contestable before the Federal Administrative Court.
A-1623/2018 (Art. 39 VStG)
Company Appeal on Withholding Tax for Benefit-in-Kind Partially Upheld
Refers to the taxpayer's duty to cooperate and provide information, which indirectly influences the burden of proof.
A-5444/2017 (Art. 39 VStG)
Withholding Tax on Deemed Profit Distribution for Shareholder Expenses
The court refers to the obligation of the taxpayer to provide information to the ESTV.
A-5508/2015 (art. 39 LIP)
Swiss Company Withholding Tax Dispute on Dividends Reclassified as Loans
Outlines the taxpayer's duty to provide information and documents to the tax authority.
A-2078/2016 (art. 39 LIP)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Obliges the taxpayer to provide accurate information and documents to the tax authorities.
A-5210/2014 (Art. 39 VStG)
LLC Tax Assessment for Unrecorded Cash Payments Affirmed
This provision stipulates the obligation of the company to provide information and maintain proper business records for tax purposes, which was a key issue in the case.
A-579/2009 (Art. 39 al. 1 LIA)
Tax Assessment Upheld: Artificial Income Shifting Found Taxable
Obliges the taxpayer to provide information and documentation to the tax authorities.
A-6523/2007 (art. 39 al. 1 LIA)
Corporate Profit Distributions and De Facto Liquidation Tax Liability
Obligates taxpayers to provide information to the tax authorities.
A-4216/2007 (Art. 39 LIA)
Company's Share Sale and Undisclosed Owner Prevent Tax Declaration Payment
Cited regarding the general obligation to provide information for tax purposes.
A-687/2008 (Art. 39 Abs. 1 VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited as the legal basis for the obligation of the taxpayer to provide information to the ESTV.
JAAC 68.98 (Art. 39 Abs. 1 VStG)
Company fails to prove debt collection payments were not taxable distributions.
This provision outlines the taxpayer's duty to cooperate and provide information, which was violated by the appellant's late submission of documents, influencing the decision on costs.
JAAC 65.61 (Art. 39 al. 1 LIA)
Tax Authority Document Request Lacks Proportionality for Prescribed Tax Years
This provision defines the taxpayer's duty to provide information and was applied by the court to assess the scope of the request for documents.