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642.21 VSTGLIALIP CH

Art. 9 Federal Law of October 13, 1965, on Withholding Tax (WTA)

LIA; Chapitre 1 Perception de l’impôt anticipé; A. Objet de l’impôt; IV. Définitions
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Art. 9 LIA

The term "domiciled in Switzerland" applies to anyone who has their domicile in Switzerland, resides there permanently, has their statutory seat there, or is registered as a business in the commercial register; also considered domiciled in Switzerland within the meaning of Art. 4 are legal entities or commercial companies without legal personality whose statutory seat is abroad but which are effectively managed in Switzerland and conduct activity there.

The term "bank or savings institution" applies to anyone who offers publicly to receive interest-bearing funds or consistently accepts interest-bearing funds; excepted are savings associations that only accept deposits from their own members and corporate savings banks that admit only company personnel as savers, provided these associations or banks reinvest the funds entrusted to them exclusively in securities whose yield is subject to withholding tax.

Any provision of this law dealing with collective investment schemes within the meaning of the CISA applies analogously to all persons performing the corresponding functions. Fixed capital investment companies within the meaning of Art. 110 CISA are equated under this law with capital companies.

← Art. 8 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 10 LIA →

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Court Decisions Applying This Provision (6)

48.2002 · bl (§ 9 Abs. 2 Dekret VStG)
Withholding Tax Refund Claim Denied Due to Untimely Filing and Lack of Demonstrated Incapacity
Provides the legal basis for imposing a court fee due to frivolous or vexatious appeals.
48.2002 · bl (§ 9 Abs. 3 Dekret VStG in Verbindung mit § 130 StG und § 21 Abs. 1 des Gesetzes vom 16. Dezember 1993 über die Verfassungs- und Verwaltungsprozessordnung (VPO))
Withholding Tax Refund Claim Denied Due to Untimely Filing and Lack of Demonstrated Incapacity
States that no party compensation is owed.
52.2016.592 · ti (art. 9 lett. c LIA)
Cantonal Craft Registration Requirements Violate Federal Internal Market Act
Cited regarding the obligation to respect Ticino collective labour agreements (CCLs), which was found to be a restriction.
2002.48 · bl (§ 9 Abs. 2 Dekret VStG)
Tax Refund Claim Dismissed Due to Untimely Reinstatement Request
This provision allows for the imposition of decision fees for frivolous or vexatious appeals.
2002.48 · bl (§ 9 Abs. 3 Dekret VStG in Verbindung mit § 130 StG und § 21 Abs. 1 des Gesetzes vom 16. Dezember 1993 über die Verfassungs- und Verwaltungsprozessordnung [VPO])
Tax Refund Claim Dismissed Due to Untimely Reinstatement Request
These provisions relate to the non-payment of party compensation.
87.top · bl (§ 9 Abs. 2 Dekret VStG)
Heirs Abroad Denied Withholding Tax Refund Without Domestic Residence
This provision was cited to explain why no court fees would be levied in this case, as it did not constitute frivolous or vexatious litigation.