642.21
VSTGLIALIP
CH
CH
Art. 13 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)
LIP; Capo primo: Riscossione dell’imposta preventiva; B. Obbligazione fiscale; III. Pagamento dell’imposta; 2. Aliquota
Art. 13 LIP
L’imposta preventiva è: a. il 35 per cento della prestazione imponibile, 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; b. il 15 per cento per le rendite vitalizie e le pensioni; c. l’8 per cento per le altre prestazioni d’assicurazione.
Il Consiglio federale può, per la fine di un anno, ridurre al 30 per cento il saggio d’imposta stabilito nel capoverso 1 lettera a, se lo sviluppo della situazione monetaria o del mercato dei capitali lo esige.
Decisioni giudiziarie che applicano questa disposizione (21)
A-2267/2022 (Art. 13 Abs. 1 Bst. a i.V.m. 14 Abs. 1 VStG)
Company denied withholding tax refund due to tax evasion.
Used to establish the withholding tax rate of 35% on capital income.
A-860/2024 (Art. 13 VStG)
Shareholder Transaction Constitutes Taxable Hidden Profit Distribution
This provision specifies how the amount of withholding tax is determined, which is relevant for calculating the tax liability.
ST.2023.152 · zh (§ 13 VO VStG)
Taxpayer Fails to Rebut Estimated Tax Assessment, Forfeits Withholding Tax Refund
Context for imposing costs on the appellant/applicant and denying party compensation.
A-3032/2021 (Art. 13 Abs. 1 Bst. a VStG)
Inherited Real Estate Reclassification Denied Withholding Tax Exemption
Used to determine the withholding tax rate of 35% on dividend distributions.
HOR.2022.16 · ag (Art. 13 Abs. 1 lit. a VStG)
Shareholder Entitled to Unpaid Dividends Despite Unregistered Status
Cited for the rate of withholding tax on capital gains.
A-479/2021 (Art. 13 Abs. 1 Bst. a VStG)
Hidden Profit Distributions Tax Liability
Determines the withholding tax rate of 35% on taxable performances.
A-2153/2019 (Art. 13 cpv. 1 lett. a LIP)
Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income
Sets the withholding tax rate at 35% for income from movable capital.
DB.2016.126 · zh (§ 13 VO VStG)
Taxpayer Appeal: Imputed Rental Income, Rental Income Deduction, and Withholding Tax Refund on Investment Income
Cited in order 9 as the basis for allocating the procedural costs.
2018 · zh (§ 13 der Verordnung über die Rückerstattung der Verrechnungssteuer vom 17. Dezember 1997 (VO VStG))
Taxpayer Reimbursement Denial for Untimely Additional US Withholding Claims
Cited in conjunction with tax law to determine the applicable rules for procedural costs.
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-2078/2016 (art. 13 cpv. 1 lett. 1 LIP)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
States the withholding tax rate of 35% on taxable income.
A-5210/2014 (Art. 13 Abs. 1 Bst. a VStG)
LLC Tax Assessment for Unrecorded Cash Payments Affirmed
This provision outlines the obligation to withhold tax upon payment, specifying the percentage to be withheld.
DB.2011.95 · zh (§ 13 VO VStG)
Taxpayer v. Tax Authority (2005 Share Transfer Reassessment)
Cited as the basis for imposing procedural costs and awarding party compensation regarding the withholding tax refund.
DB.2011.95 · zh (§ 13 der Verordnung über die Rückerstattung der Verrechnungssteuer vom 17. Dezember 1997 (VO VStG))
Taxpayer v. Tax Authority (2005 Share Transfer Reassessment)
Cited as the basis for imposing procedural costs and awarding party compensation regarding the withholding tax refund.
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.