642.21
VSTGLIALIP
CH
CH
Art. 1 Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA)
LIA; Introduction; A. Objet de la loi
Art. 1 LIA
La Confédération perçoit un impôt anticipé sur les revenus de capitaux mobiliers, sur les gains provenant de jeux d’argent au sens de la loi fédérale du 29 septembre 2017 sur les jeux d’argent (LJAr) , sur les gains provenant de jeux d’adresse ou de loteries destinés à promouvoir les ventes qui ne sont pas soumis à la LJAr selon l’art. 1, al. 2, let. d et e, de cette loi, ainsi que sur les prestations d’assurances; dans les cas prévus par la loi, la déclaration de la prestation imposable remplace le paiement de l’impôt.
La Confédération, ou le canton pour le compte de la Confédération, rembourse l’impôt anticipé, conformément à la présente loi, au bénéficiaire de la prestation diminuée de l’impôt.
Décisions judiciaires appliquant cette disposition (15)
A-2267/2022 (Art. 1 Abs. 1 VStG)
Company denied withholding tax refund due to tax evasion.
Used as the basis for the federal withholding tax.
A-2485/2024 (Art. 1 Abs. 1 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Establishes the scope of the withholding tax.
A-2485/2024 (Art. 1 Abs. 2 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Refers to the refund of withholding tax.
A-4976/2022 (Art. 1 Abs. 1 VStG)
Tax Authority Fails to Prove Hidden Profit Distributions Due to Insufficient Transfer Pricing Analysis
Cited as the statutory basis for the federal withholding tax.
A-4976/2022 (Art. 1 Abs. 2 VStG)
Tax Authority Fails to Prove Hidden Profit Distributions Due to Insufficient Transfer Pricing Analysis
Cited regarding the possibility of refunding the withholding tax to the recipient of the payment.
A-2153/2019 (Art. 1 cpv. 1 LIP)
Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income
States that the Confederation levies withholding tax on income from movable capital.
A-6214/2018 (Art. 1 Abs. 1 VStG)
Tax Authority v. Company (Domain Name Purchase)
Cited as the basis for the federal withholding tax.
A-1623/2018 (Art. 1 Abs. 1 VStG)
Company Appeal on Withholding Tax for Benefit-in-Kind Partially Upheld
The court applied this provision to establish the basis for withholding tax on movable capital, specifically referring to income from shares, company shares, cooperative shares, participation certificates, and similar instruments, which is relevant for assessing the taxability of the payments.
A-2637/2016 (Art. 1 Abs. 1 VStG)
Company's Commission to Shareholder Deemed Hidden Profit Distribution
Establishes the federal withholding tax on income from movable capital.
A-1819/2011 (Art. 1 Abs. 2 VStG)
Shareholder's Withholding Tax Refund and Equal Treatment in Residency Proof
Cited to state that withholding tax is reimbursed according to the VStG or relevant Double Taxation Agreement.
A-2114/2009 (Art. 1 Abs. 1 VStG)
Sale of Shares Not Subject to Withholding Tax as No De Facto Liquidation Occurred
Establishes the withholding tax on income from movable capital.
A-2114/2009 (Art. 1 Abs. 2 VStG)
Sale of Shares Not Subject to Withholding Tax as No De Facto Liquidation Occurred
Governs the refund of withholding tax.
A-5927/2007 (Art. 1 al. 1 LIA)
Hidden Profit Distribution Case
Provides the legal basis for imposing anticipatory tax on capital gains.
A-687/2008 (Art. 1 Abs. 1 VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited as the legal basis for the federal withholding tax.
A-687/2008 (Art. 1 Abs. 2 VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited regarding the refundability of withholding tax.