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642.21 VSTGLIALIP CH

Art. 6 Federal Law of October 13, 1965, on Withholding Tax (WTA)

LIA; Chapitre 1 Perception de l’impôt anticipé; A. Objet de l’impôt; II. Gains provenant de jeux d’argent et gains provenant de jeux d’adresse et de loteries destinés à promouvoir les ventes
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Art. 6 LIA

The withholding tax on earnings from gambling applies to the winnings actually paid out that are not exempt from tax according to Art. 24, let. i to i ter, FTA.

The withholding tax on earnings from games of skill or lotteries for promotional sales purposes applies to the winnings actually paid out that are not exempt from tax according to Art. 24, let. j, FTA.

← Art. 5 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 7 LIA →

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Court Decisions Applying This Provision (2)

52.1996.42 · ti (art. 6 LIA)
Municipality v. Property Owners: Landslide Debris Removal and Joint Liability for Retaining Walls
Cited in the final orders list as a legal basis related to water pollution prevention, relevant to the confirmed orders.
52.2016.592 · ti (art. 6 LIA)
Cantonal Craft Registration Requirements Violate Federal Internal Market Act
Cited as the source of professional requirements imposed on the company, constituting a restriction.