642.21
VSTGLIALIP
CH
CH
Art. 14 Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA)
LIA; Chapitre 1 Perception de l’impôt anticipé; B. Obligation fiscale; III. Paiement de l’impôt; 3. Transfert
Art. 14 LIA
Le contribuable doit, en versant, virant, créditant ou imputant la prestation imposable, en déduire le montant de l’impôt anticipé, sans avoir égard à la personne du créancier; toute convention contraire est nulle.
Le contribuable doit donner au bénéficiaire de la prestation imposable les indications nécessaires pour faire valoir le droit au remboursement et, à sa demande, lui délivrer une attestation.
Décisions judiciaires appliquant cette disposition (25)
A-2485/2024 (Art. 14 Abs. 1 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Obliges the taxpayer to pass on the tax to the recipient.
HOR.2022.16 · ag (Art. 14 Abs. 1 VStG)
Shareholder Entitled to Unpaid Dividends Despite Unregistered Status
Cited for the rule that agreements contrary to withholding tax obligations are void.
A-3440/2021 (Art. 14 Abs. 1 VStG)
Hidden Profit Distribution: Sale of Subsidiary Stake to Related Individual
Cited as the legal basis for the obligation to withhold and remit withholding tax on taxable payments.
A-2153/2019 (Art. 14 cpv. 1 LIP)
Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income
Indicates who is liable for the payment of withholding tax.
A-1623/2018 (Art. 14 N. 9 (Kommentar VStG))
Company Appeal on Withholding Tax for Benefit-in-Kind Partially Upheld
References the legal obligation of the taxpayer to pass on the withholding tax to the recipient of the payment.
A-3066/2017 (Art. 14 Abs. 1 VStG)
Simulated Trust Loan Interest Taxable as Customer Deposit Income
This article was applied to establish the obligation of the bank to withhold the tax and the legal consequence of agreements contradicting this obligation being null and void, as well as the recipient's obligation to bear the tax.
A-5444/2017 (Art. 13 Abs. 1 Bst. a i.V.m. Art. 14 Abs. 1 VStG)
Withholding Tax on Deemed Profit Distribution for Shareholder Expenses
Establishes that the withholding tax on dividends is 35% and that the debtor must deduct it from the payment.
A-2637/2016 (Art. 14 Abs. 1 VStG)
Company's Commission to Shareholder Deemed Hidden Profit Distribution
Mandates the withholding of the redemption tax from the taxable performance, meaning the company must deduct the tax before paying the beneficiary.
A-2078/2016 (art. 14 cpv. 1 LIP)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Specifies the debtor of the tax payment obligation.
A-5210/2014 (Art. 14 Abs. 1 VStG)
LLC Tax Assessment for Unrecorded Cash Payments Affirmed
This provision details the obligation of the company to withhold tax from payments, referring to the percentage specified.
HC.2013.310 · vd (Art. 14 al. 1 LIA)
Share Sale Agreement Validity and Withholding Tax Liability
Cited to confirm the nullity of any convention contrary to the mandatory withholding of anticipation tax.
A-6170/2010 (Art. 14 al. 1 LIA)
Company Liquidation vs. Simplified Declaration for Withholding Tax
Used to establish the liquidator's duty to ensure payment of the tax.
A-1819/2011 (Art. 13 Abs. 1 Bst. a in Verbindung mit Art. 14 Abs. 1 VStG)
Shareholder's Withholding Tax Refund and Equal Treatment in Residency Proof
Cited to establish the withholding tax rate.
A-579/2009 (Art. 10 al. 1 en relation avec l'art. 14 al. 1 LIA)
Tax Assessment Upheld: Artificial Income Shifting Found Taxable
Assigns the obligation to withhold and remit withholding tax to the debtor of the taxable benefit.
BVGE-2010-61 (Art. 14 Abs. 1 VStG)
Company's Right to Ruling on Withholding Tax Liability
Cited as the legal basis for the obligation to transfer the withholding tax to the recipient (the debtor in regress).