642.21 VSTGLIALIP

CH

Art. 48 Federal Law of 13 October 1965 on Withholding Tax (WHTA)

LIA; Chapitre 3 Autorités et procédure; B. Procédure; II. Remboursement de l’impôt; 1. Dispositions générales; a. Obligations du requérant

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

Art. 48 LIA

Anyone requesting a refund of the withholding tax must conscientiously inform the competent authority of all facts that may be important for determining the right to a refund; in particular, they must: a. complete the application forms and questionnaires fully and accurately; b. provide, upon the authority's request, certificates regarding the deduction of the tax (Art. 14, para. 2) and produce books, supporting documents, and other records.

If the applicant fails to fulfill their obligations to provide information and the right to a refund cannot be determined without the information required by the authority, the application is rejected.

← Art. 47 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 49 LIA →

Court Decisions Applying This Provision (9)

A-2267/2022 (Art. 48 Abs. 1 VStG)

Company denied withholding tax refund due to tax evasion.

Obliges the applicant to provide information and documents relevant to the refund claim.

A-4164/2020 (Art. 48 Abs. 2 VStG)

Tax Refund Denied Due to Insufficient Documentation

Used to dismiss the refund request due to the applicant's failure to comply with information obligations.

A-6074/2018 (Art. 48 al. 2 LIA)

Dividend Tax Reimbursement Denial Due to Insufficient Documentation

Cited as the basis for refusing the request because the applicant did not fulfill their obligation to provide information, making it impossible to determine the right to a refund.

A-2516/2018 (Art. 48 al. 1 LIA)

Beneficial Ownership of Dividends Denied Due to Hedging Transactions

Cited to establish the applicant's obligation to provide information and collaborate in tax matters.

A-2516/2018 (Art. 48 al. 2 LIA)

Beneficial Ownership of Dividends Denied Due to Hedging Transactions

Cited as the basis for rejecting the refund request due to the applicant's failure to comply with information obligations.

A-3061/2015 (Art. 48 al. 1 LIA)

Swiss Bank Denied Withholding Tax Refund for Insufficient Information

Cited as the legal basis for the applicant's obligation to provide information and for rejecting the request if this obligation is not met.

A-5042/2012 (Art. 48 Abs. 2 VStG)

Foundation Denied Tax Refund Due to Confidentiality Clause

The appeal is dismissed because the appellant failed to provide necessary documentation to verify the refund claim.

A-4216/2007 (Art. 48 LIA)

Company's Share Sale and Undisclosed Owner Prevent Tax Declaration Payment

Cited regarding the obligation to provide information for determining the right to a refund.

JAAC 65.86 (Art. 48 al. 1 LIA)

Luxembourg Company Denied Swiss Withholding Tax Refund Due to Intermediary Status and Treaty Abuse

Cited to establish the tax authority's right to request information directly from the applicant.