642.21 VSTGLIALIP

CH

Art. 21 Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA)

LIA; Chapitre 2 Remboursement de l’impôt anticipé; A. Remboursement de l’impôt sur les revenus de capitaux mobiliers, les gains provenant de jeux d’argent et les gains provenant de de jeux d’adresse ou de loteries destinés à promouvoir les ventes ; I. Conditions générales du droit au remboursement

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Art. 21 LIA

L’ayant droit au sens des art. 22 à 28 peut demander le remboursement de l’impôt anticipé retenu à sa charge par le débiteur: a. pour l’impôt sur les revenus de capitaux mobiliers: s’il avait au moment de l’échéance de la prestation imposable le droit de jouissance sur les valeurs qui ont produit le rendement soumis à l’impôt; b. pour les gains provenant de jeux d’argent qui ne sont pas exonérés de l’impôt selon l’art. 24, let. i à i ter, LIFD et les gains provenant de jeux d’adresse ou de loteries destinés à promouvoir les ventes qui ne sont pas exonérés de l’impôt selon l’art. 24, let. j, LIFD: s’il était propriétaire du billet de loterie au moment du tirage ou s’il est le participant en droit de percevoir le gain.

Le remboursement est inadmissible dans tous les cas où il pourrait permettre d’éluder un impôt.

Lorsque des circonstances spéciales le justifient (opérations boursières, etc.), l’ordonnance peut régler le droit au remboursement en dérogeant à l’al. 1.

← Art. 20a LIA Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA) Art. 22 LIA →

Décisions judiciaires appliquant cette disposition (46)

A-2267/2022 (Art. 21 Abs. 1 Bst. a VStG)

Company denied withholding tax refund due to tax evasion.

Used to assess the applicant's right to use the dividends.

A-2267/2022 (Art. 21 Abs. 2 VStG)

Company denied withholding tax refund due to tax evasion.

Used to deny the refund of withholding tax due to tax evasion.

A-2485/2024 (Art. 21 Abs. 1 Bst. a VStG)

Taxable Benefit Found in Shareholder's Transfer of Patient Base

Relates to the entitlement to a refund of withholding tax.

A-3719/2024 (Art. 21 Abs. 2 VStG)

Dividend Share Purchase Not Bona Fide: Tax Evasion Found

Used to deny the refund of withholding tax due to tax avoidance.

31625 · nw (Art. 21 Abs. 2 VStG)

Cantonal Tax Office v. Taxpayer on Withholding Tax Reimbursement for Loaned Securities

The court ruled that the tax evasion clause was not met, leading to the allowance of the appeal and the refund of the withholding tax.

66/2021/8 · sh (Art. 21 Abs. 2 VStG)

Withholding Tax Refund Denial Requires Recipient's Knowledge or Participation in Tax Evasion

The court used this article to determine that the refund of withholding tax was wrongly denied based on tax circumvention because the recipient (the appellant) lacked intent to participate in the circumvention.

A-4347/2019 (Art. 21 al. 2 LIA)

Tax Authority v. XYZ Corp. (Acquisition and Dividend for Tax Avoidance)

This provision was used to determine that tax evasion occurred, which is the basis for refusing the refund of withholding tax.

2021 · zh (Art. 21 Abs. 1 lit. a VStG)

Taxpayer Refund Claim Upheld for Withholding Tax on Deemed Distributions

Cited as the general requirement for entitlement to the refund of withholding tax on capital gains (possession of the right to use the underlying asset).

A-1795/2017 (Art. 21 al. 2 LIA)

Tax Authority Wrongly Denied Anticipatory Tax Refund in Legitimate Business Expansion

The court considered this provision to determine whether the case constituted tax evasion, which would make the reimbursement of withholding tax inadmissible.

A-4910/2018 (art. 21 al. 2 LIA)

Tax Avoidance Through Restructuring for Dividend Tax Refunds

Cited as the legal basis for refusing the procedure for declaration when tax evasion is suspected.

A-653/2016 (Art. 21 Abs. 1 Bst. a VStG)

Tax Authority's Reporting Denial Overturned in Dividend Tax Case

Used to determine if the buyer company had the right to use the income-generating asset (the shares) at the time the dividend became due.

A-5673/2015 (Art. 21 Abs. 1 Bst. a VStG)

Federal Administrative Court: Withholding Tax on Dividends - Beneficial Ownership Doubts

Used to assess the right to benefit from the dividend income at the time the dividend became due.

A-5673/2015 (Art. 21 Abs. 2 VStG)

Federal Administrative Court: Withholding Tax on Dividends - Beneficial Ownership Doubts

Used to deny the refund if it would lead to tax avoidance.

BVGE-2016-25 (Art. 21 Abs. 1 Bst. a VStG)

Irish Pension Fund Denied Swiss Withholding Tax Refund, Investors Must Claim

Establishes the general principle that the right to use the asset generating the income is a prerequisite for the refund of withholding tax.

BVGE-2016-25 (Art. 21 Abs. 2 VStG)

Irish Pension Fund Denied Swiss Withholding Tax Refund, Investors Must Claim

Prohibits refunds that would lead to tax evasion.