642.21
VSTGLIALIP
CH
CH
Art. 22 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 ; II. Aventi diritto; 1. Persone fisiche; a. Diritto al rimborso
Art. 22 LIP
Le persone fisiche hanno diritto al rimborso dell’imposta preventiva, se alla scadenza della prestazione imponibile avevano il domicilio in Svizzera.
L’ordinanza d’esecuzione disciplina il diritto al rimborso delle persone fisiche che, per il semplice fatto di soggiornare in Svizzera, sono tenute a pagare imposte federali, cantonali e comunali sul reddito o sulla sostanza; essa può prevedere il rimborso anche in altri casi, se circostanze speciali lo giustificano.
Decisioni giudiziarie che applicano questa disposizione (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.