642.21 VSTGLIALIP

CH

Art. 4 Federal Act of 13 October 1965 on Anticipatory Tax (AAT)

LIA; Chapitre 1 Perception de l’impôt anticipé; A. Objet de l’impôt; I. Revenu de capitaux mobiliers; 1. Règle

Open official source Full Act (83 Articles) Machine-readable Markdown (.md)

Art. 4 LIA

The anticipatory tax on income from movable capital applies to interest, annuities, profit participations, and all other returns: a. from bonds issued by a person domiciled in Switzerland, mortgage certificates, and annuity letters issued in series, as well as assets recorded in the debt register; b. from shares, units of limited liability companies, and cooperative societies, profit participation certificates of cooperative banks, participation or benefit certificates, issued by a person domiciled in Switzerland; c. from units of a collective investment scheme within the meaning of the Federal Act on Collective Investment Schemes of 23 June 2006 (CISA) issued by a person domiciled in Switzerland or by a person domiciled abroad jointly with a person domiciled in Switzerland; d. from customers' assets held with Swiss banks and savings banks.

The transfer of the registered office of a public limited company, a limited liability company, or a cooperative society abroad is considered a liquidation for tax purposes; this provision is applicable by analogy to collective investments within the meaning of the CISA.

← Art. 3 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 4a LIA →

Court Decisions Applying This Provision (66)

JAAC 64.79 (Art. 4 Abs. 1 let. b VStG)

Stamp Duty and Withholding Tax on "Action Shell" Transactions

Cited as the legal basis for the withholding tax due on liquidation surplus.

BGE 115 IB 274 (Art. 4 Abs. 1 lit. b VStG)

De facto liquidation of a holding company triggers withholding tax on liquidation surplus distributed to shareholders; liquidator liability attaches to directors negotiating or signing undervalued asset sales, not to subordinate advisors.

Basis for the withholding tax liability on the de facto liquidation surplus distributed to shareholders or related parties.

A-2267/2022 (Art. 4 Abs. 1 Bst. b VStG)

Company denied withholding tax refund due to tax evasion.

Used to define the subject of withholding tax on movable capital income, specifically dividends.

A-8711/2025 (Art. 4 Abs. 1 Bst. b VStG)

Tax Authority v. Company: Hidden Profit Distribution via Share Transfer

Defines the scope of taxation for the withholding tax, including profit distributions and other income from shares.

A-2485/2024 (Art. 4 Abs. 1 Bst. b VStG)

Taxable Benefit Found in Shareholder's Transfer of Patient Base

Defines the taxable income for withholding tax purposes.

A-860/2024 (Art. 4 Abs. 1 Bst. b VStG)

Shareholder Transaction Constitutes Taxable Hidden Profit Distribution

This provision defines the taxable objects for withholding tax, including profits from shares, which is the basis for the decision on a hidden profit distribution.

SB.2024.00110 · zh (§ 4 Abs. I lit. b VStG)

Taxpayer Lacks Standing to Appeal Negative Reserve Tax Assessment

Cited in relation to the court's decision on tax matters and the binding effect of decisions.

SB.2023.00042 · zh (§ 4 Abs. I lit. b VStG)

State and Municipal Tax Participation Deduction for Structured Product Option Component Expenses

Cited in the list of legal norms, although the application is primarily procedural due to the return of the case for further clarification.

A-3032/2021 (Art. 4 Abs. 1 Bst. b VStG)

Inherited Real Estate Reclassification Denied Withholding Tax Exemption

Used to determine that dividend distributions are subject to withholding tax.

A-4976/2022 (Art. 4 Abs. 1 Bst. b VStG)

Tax Authority Fails to Prove Hidden Profit Distributions Due to Insufficient Transfer Pricing Analysis

Cited as the legal basis defining the taxable income subject to withholding tax, including dividends and other earnings from shares.

HOR.2022.16 · ag (Art. 4 Abs. 1 lit. b VStG)

Shareholder Entitled to Unpaid Dividends Despite Unregistered Status

Cited for the scope of withholding tax on movable capital assets.

A-947/2022 (art. 4 cpv. 1 lett. b LIP)

Federal Administrative Court: Transfer of Sale Proceeds Not Taxable Distribution

Basis for determining the taxable income for withholding tax purposes, specifically concerning capital yields from shares.

A-479/2021 (Art. 4 Abs. 1 Bst. b VStG)

Hidden Profit Distributions Tax Liability

Defines the taxable income for withholding tax, including dividends and other income from shares, GmbH shares, cooperative shares, participation certificates, and dividend-right certificates.

A-953/2020 (art. 4 cpv. 1 lett. b LIP)

Shareholder Liable for Hidden Profit Distributions from Motel

Cited as the legal basis for taxing undisclosed profit distributions as income from movable capital.

A-6685/2017 (Art. 4 cpv. 1 lett. b LIP)

Tax Authority vs. Appellant: Disguised Profit Distribution and Withholding Tax

Provision defining what constitutes taxable income, specifically income from capital invested in Swiss companies.