642.21
VSTGLIALIP
CH
CH
Art. 22 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 ; II. Ayants droit; 1. Personnes physiques; a. Droit au remboursement
Art. 22 LIA
Les personnes physiques ont droit au remboursement de l’impôt anticipé si elles étaient domiciliées en Suisse à l’échéance de la prestation imposable.
L’ordonnance règle le droit au remboursement des personnes physiques qui sont tenues, du fait de leur simple séjour, à payer des impôts fédéraux, cantonaux ou communaux sur le revenu ou sur la fortune; lorsque les circonstances spéciales le justifient, elle peut prévoir le remboursement également dans d’autres cas.
Décisions judiciaires appliquant cette disposition (12)
A 2023 4 · zg (Art. 22 Abs. 2 VStG)
Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification
Cited in the reasoning by the appellant but not explicitly in the final dispositive orders.
2021 · zh (Art. 22 Abs. 1 VStG)
Taxpayer Refund Claim Upheld for Withholding Tax on Deemed Distributions
Cited as the requirement that natural persons must reside in Switzerland at the time the taxable payment is due to claim a refund.
FI.2019.0165 · vd (Art. 22 al. 1 LIA)
Taxpayers' Obligation to Restitute Wrongly Refunded Withholding Tax After Emigration
Cited as the legal basis for determining if the advance tax refund was wrongly granted, as the condition of Swiss domicile at the due date was not met.
A-6170/2010 (Art. 22 al. 1 LIA)
Company Liquidation vs. Simplified Declaration for Withholding Tax
Used to establish the condition of domicile in Switzerland for the right to a tax refund.
A-674/2008 (Art. 22 al. 1 LIA)
Liquidator's Withholding Tax Liability on Incomplete Liquidation Surplus Distribution
Specifies the condition of domicile in Switzerland at the time of taxable benefit accrual for tax reclaim.
I.2.2006.42 · sg (Art. 22 Abs. 1 VStG)
Taxpayer Appeal on Withholding Tax Refunds Denied for Late Submission of Evidence
This provision establishes the right to a refund for resident natural persons.
I.2.2006.42 · sg (Art. 22 Abs. 1 VStG)
Taxpayer Withholding Tax Refund Appeal with Costs Penalty
Cited to establish the condition of residency for the right to a refund.
VPB 2000.770 (Art. 22 LIA)
Condominium Associations' Withholding Tax Refund Claim
Cited to establish the condition that the taxpayer must be domiciled in Switzerland at the time the taxable income is due for a refund.
FI.1995.0083 · vd (art. 22 LIA)
Administrators' Appeal of Refused Withholding Tax Reimbursement Due to Time-Barred Claim
Cited in the reasoning as defining the beneficiary of the right to reimbursement (l'ayant droit).
FI.1995.0002 · vd (Art. 22 LIA)
Taxpayer Forfeits Withholding Tax Refund Due to Failure to Timely Declare Income
Cited in the legal reasoning section concerning the cumulative conditions for reimbursement, although not explicitly in the dispositive orders.
52.2016.592 · ti (art. 22 LIA)
Cantonal Craft Registration Requirements Violate Federal Internal Market Act
Cited as the threat of criminal proceedings for non-registration, highlighting the restrictive nature of the registration requirement.
87.top · bl (Art. 22 Abs. 1 VStG)
Heirs Abroad Denied Withholding Tax Refund Without Domestic Residence
The court cited this provision to state that domestic residency is a prerequisite for an heir to personally meet the requirements for a refund of withholding tax.