Ordinance on the Imputation of Foreign Withholding Taxes - Jurisdiction
Statutory Text (4 Provisions)
1. The execution of the crediting of foreign withholding taxes and the maintenance of the special register are assigned to the Cantonal Tax Administration.
1. The amount of credit for foreign withholding taxes is generally refunded to the entitled persons. The amount can be offset against current or previously due state and municipal taxes as well as direct federal taxes.
**1. The amount of foreign withholding tax credit remaining after the liability of the Confederation pursuant to Article 20, paragraph 1, of the Ordinance on the Credit of Foreign Withholding Taxes shall be charged one-third to the canton and two-thirds to the municipality of residence of the applicant.**
**2. The canton shall settle with the municipalities concerning the amount of the tax credit refunded by it at least once a year.**
1. Furthermore, the provisions of the cantonal ordinance concerning the Federal Act of October 13, 1965, on withholding tax of December 19, 2000, are applicable to the organization and procedure.