642.11 DBGLIFD

CH

Art. 83 Legge federale del 14 dicembre 1990 sull'imposta federale diretta (LIFD) - Lavoratori assoggettati all’imposta alla fonte

LIFD; Parte quarta: Imposizione alla fonte delle persone fisiche e giuridiche; Titolo primo: Persone fisiche con domicilio o dimora fiscale in Svizzera

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Art. 83 LIFD · Lavoratori assoggettati all’imposta alla fonte

I lavoratori senza permesso di domicilio che hanno domicilio o dimora fiscale in Svizzera sono assoggettati a un’imposta alla fonte per il loro reddito da attività lucrativa dipendente. Ne sono eccettuati i redditi assoggettati all’imposizione secondo la procedura di conteggio semplificata di cui all’articolo 37 a.

I coniugi che vivono in comunione domestica non sono assoggettati all’imposta alla fonte se uno di essi ha la cittadinanza svizzera o possiede il permesso di domicilio.

← Art. 82 LIFD Legge federale del 14 dicembre 1990 sull'imposta federale diretta (LIFD) - Oggetto della legge Art. 84 LIFD →

Decisioni giudiziarie che applicano questa disposizione (14)

80.2021.220 · ti (Art. 83 cpv. 1 prima frase LIFD 1990)

Taxpayer Withholding Tax Credit Denial Due to Employer Remittance Failure and Taxpayer Control

Cited in the reasoning as the basis for withholding tax obligation for certain foreign workers.

FI.2018.0049 · vd (art. 83 LIFD)

Taxpayer Wins Appeal Against Consolidated Taxation of Separate Pillar 3a Pension Benefits

This article is mentioned in the context of the tax rates applied to capital benefits, referenced within the discussion of Art. 38 LIFD.

SB.2014.00096 · zh (Art. 83 Abs. I DBG)

Taxpayer Forfeits Tariff Correction Due to Expired Deadline

This provision was cited, but it appears to be background law regarding the legal basis for the assessment, not the direct ground for the final order's outcome concerning timeliness.

SB.2013.00136 · zh (Art. 83 Abs. I DBG)

Taxation of Temporary Staffing Services Provided to Foreign Parent Company

Cited as a basis for the legal assessment of the case.

SB.2013.00034 · zh (Art. 83 Abs. I DBG)

Personnel Leasing Entity's Source Tax Obligation for Foreign Specialist

This provision regarding the duty to withhold tax was cited in the context of the final decision regarding the source tax liability.

2012 · zh (Art. 83 Abs. 1 Satz 1 DBG)

Personnel Leasing vs. Subcontracting: Tax Withholding Obligation

This provision establishes that foreign employees without a settlement permit but with tax residency are subject to source tax on income from employment, which underpins the decision to subject the income to source tax.

SB.2011.00090 · zh (Art. 83 Abs. 1 DBG)

Tax Liability in Chain Lending Arrangement Despite Clerk's Erroneous Advice

This provision is cited in the context of the substantive rejection of the appeal regarding the source tax liability for secondment income.

SR.2009.00006 · zh (Art. 83 Abs. I DBG)

Supplementary Tax Assessment: Taxpayer's Right to Claim Married-Couple Rates

Used to establish the possibility of making an additional assessment (Nachsteuer) in cases of under-taxation.

PVG 2008 17 · gr (Art. 83 Abs. 1 DBG)

Taxation of In-Kind Benefits for Foreign Construction Workers Residing On-Site

Cited as part of the general basis for withholding tax on foreign employees' income, although the ultimate decision rested on the nature of the income.

SB.2008.00058 · zh (Art. 83 Abs. I DBG)

Tax Assessment Revision Notification Formal Error Not Voiding Assessment

The court rejected the taxpayer's request for revision.

VPB 2003.1960 (Art. 83, al. 1, LIFD)

Tax Law Amendment: Postponement of Couple and Family Taxation and Stamp Duty Provisions

Cited to explain problems with source taxation for foreign employees if the law entered into force retroactively.

Arr.t.2024.779 · vd (Art. 83 al. 1 LIFD)

Family Allowance Tax Deduction Appeal

This provision, concerning income tax on dependent gainful employment, was used in the reasoning leading to the judgment's main order regarding the tax deduction issue.

SB.2008.00058 · zh (Art. 83 Abs. I DBG)

Tax Revision Appeal: Nullity of Final Tax Decision

This provision was not explicitly cited in the final orders.

SR.2009.00006 · zh (Art. 83 Abs. I DBG)

Tax Withholding and Married-Person Rate Application in Subsequent Assessment

This article is part of the legal framework concerning the assessment of tax liability.