642.21 VSTGLIALIP

CH

Art. 12 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)

LIP; Capo primo: Riscossione dell’imposta preventiva; B. Obbligazione fiscale; III. Pagamento dell’imposta; 1. Nascita del credito fiscale

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Art. 12 LIP

Per i redditi di capitali mobili, per le vincite ai giochi in denaro che non sono esentate dall’imposta sul reddito secondo l’articolo 24 lettere i–i ter LIFD e per le vincite ai giochi di destrezza e alle lotterie destinati a promuovere le vendite che non sono esentate dall’imposta sul reddito secondo l’articolo 24 lettera j LIFD il credito fiscale sorge alla scadenza della prestazione imponibile. La capitalizzazione d’interessi o la decisione di trasferire la sede all’estero (art. 4 cpv. 2), implica il sorgere del credito fiscale.

Se una società acquista ai sensi dell’articolo 4 a capoverso 2 i propri diritti di partecipazione, il credito fiscale sorge allo scadere del termine stabilito da detta disposizione.

Nel caso di fondi di tesaurizzazione il credito fiscale sorge al momento dell’accredito del reddito imponibile (art. 4 cpv. 1 lett. c).

Per le prestazioni d’assicurazione, il credito fiscale sorge all’atto del versamento della prestazione.

Se, per ragioni dipendenti dalla sua persona, il debitore non è in grado di eseguire la prestazione imponibile alla sua scadenza, il credito fiscale sorge soltanto alla data alla quale è rinviato il pagamento della prestazione stessa, o di quella sostitutiva, e in ogni caso all’atto dell’esecuzione effettiva.

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Decisioni giudiziarie che applicano questa disposizione (16)

BGE 151 II 827 (Art. 12 Abs. 1 VStG)

Withholding tax exemption for capital contribution reserves from a shareholder’s legacy—tax-free distribution conditional on separate balance-sheet disclosure and prior reporting to the tax authority.

Used to confirm that the withholding tax claim arose on the April 2017 distribution because the reporting condition was not met at maturity, making the levy valid.

A-2485/2024 (Art. 12 Abs. 1 VStG)

Taxable Benefit Found in Shareholder's Transfer of Patient Base

Relates to the due date of the withholding tax claim.

A-1577/2025 (Art. 12 Abs. 1 VStG)

Withholding Tax Due on Declared Dividend Despite Subsequent Reversal Due to Bad Faith

Used to establish that the withholding tax claim arose by law at the time the dividend became due.

HOR.2022.16 · ag (Art. 12 Abs. 1 VStG)

Shareholder Entitled to Unpaid Dividends Despite Unregistered Status

Cited for the accrual of the withholding tax claim.

A-5444/2017 (Art. 12 Abs. 1 VStG)

Withholding Tax on Deemed Profit Distribution for Shareholder Expenses

Determines that the tax claim arises at the time the taxable payment becomes due.

A-1427/2016 (art. 12 al. 1 LIA)

Taxable Benefit on Excessive Shareholder Loan Interest

Used to establish when the tax claim arises, which is crucial for determining the timing of the tax liability.

A-2637/2016 (Art. 12 Abs. 1 VStG)

Company's Commission to Shareholder Deemed Hidden Profit Distribution

States that the tax claim for capital gains arises at the time the taxable performance becomes due.

A-2078/2016 (art. 12 cpv. 2 LIP)

Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution

Specifies the interest rate for late payment of withholding tax.

A-364/2013 (Art. 12 Abs. 1 VStG)

Taxpayer Responsibility for Default Interest on Gratis Share Withholding Tax

Determines when the tax claim arises, which is crucial for calculating the start of the delay interest.

A-2114/2009 (Art. 12 Abs. 1 VStG)

Sale of Shares Not Subject to Withholding Tax as No De Facto Liquidation Occurred

Determines the point in time when the tax claim arises for capital gains.

A-6523/2007 (art. 12 al. 1 LIA)

Corporate Profit Distributions and De Facto Liquidation Tax Liability

Determines when the tax liability arises, specifically for anticipatory tax.

JAAC 68.59 (Art. 12 Abs. 1 VStG)

Withholding Tax on Dividends: Due Date Irrelevant to Subsequent Resolutions

Used to establish that the withholding tax claim arises at the time the taxable payment becomes due.

JAAC 62.84 (art. 12 al. 1 LIA)

Company Director's Payment Deemed Taxable Profit Distribution

Cited as the legal basis for determining the due date of the taxable benefit.

VPB 97-022 (Art. 12, al. 1bis LIA)

Swiss Corporate Tax Reform for Economic Competitiveness

Establishes that the tax claim for stamp duty on the acquisition of own participation rights arises at the expiry of the deadline set in Art. 4a, para. 2 of this law.

VPB 88-075 (Art. 12 LIP)

Swiss Political Party Funding and State Support

Provides for federal contributions to parliamentary groups to cover their secretariat costs, indirectly benefiting parties.