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642.21 VSTGLIALIP CH

Art. 63 Federal Law of October 13, 1965 on Withholding Tax (WTA)

LIA; Chapitre 4 Dispositions pénales; A. Infractions; III. Violation de l’obligation du transfert
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Art. 63 LIA

Anyone who, intentionally or through negligence, has omitted or promised to omit the transfer of the withholding tax shall be liable to a fine of up to 10,000 francs.

← Art. 62 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 64 LIA →

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Court Decisions Applying This Provision (2)

A-4976/2022 (Art. 63 VStG)
Tax Authority Fails to Prove Hidden Profit Distributions Due to Insufficient Transfer Pricing Analysis
Cited in relation to the criminal sanctions for failure to transfer the withholding tax.
A-1623/2018 (Art. 63 VStG)
Company Appeal on Withholding Tax for Benefit-in-Kind Partially Upheld
Refers to the penalty for failing to pass on the withholding tax to the recipient.