642.21 VSTGLIALIP

CH

Art. 21 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)

LIP; Capo secondo: Rimborso dell’imposta preventiva; A. Rimborso dell’imposta sui redditi di capitali mobili, sulle vincite ai giochi in denaro e sulle vincite ai giochi di destrezza e alle lotterie destinati a promuovere le vendite ; I. Condizioni generali del diritto al rimborso

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Art. 21 LIP

L’avente diritto, inteso nel senso degli articoli 22 a 28, può chiedere il rimborso dell’imposta preventiva ritenuta a suo carico dal debitore: a. per l’imposta sui redditi di capitali mobili: se al momento della scadenza della prestazione imponibile aveva il diritto di godimento sui valori patrimoniali che hanno fruttato il reddito imponibile; b. 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: se al momento dell’estrazione era proprietario del biglietto della lotteria o è il partecipante avente diritto.

Il rimborso non è ammesso quando la sua concessione consentirebbe d’eludere un’imposta.

Se circostanze speciali lo giustificano (operazioni di borsa e simili), l’ordinanza d’esecuzione può disciplinare il diritto al rimborso in deroga al capoverso 1.

← Art. 20a LIP Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP) Art. 22 LIP →

Decisioni giudiziarie che applicano questa disposizione (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.