642.21 VSTGLIALIP

CH

Art. 24 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; 2. Persone giuridiche, aziende, ecc.; a. Diritto al rimborso

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Art. 24 LIP

La Confederazione, i Cantoni e i Comuni, ed anche i loro i stabilimenti, le loro aziende e i fondi speciali posti sotto la loro amministrazione, hanno diritto al rimborso dell’imposta preventiva, se i valori che hanno fruttato il reddito imponibile figurano nei conti.

Le persone giuridiche e le società commerciali senza personalità giuridica hanno diritto al rimborso dell’imposta preventiva, se alla scadenza della prestazione imponibile avevano la sede in Svizzera.

Le imprese straniere tenute a pagare imposte cantonali o comunali sul reddito o sul patrimonio di una loro stabile organizzazione in Svizzera, hanno diritto al rimborso dell’imposta preventiva dedotta dal reddito fruttato da questo patrimonio aziendale.

Gli enti e le istituzioni, senza scopo di lucro, stabiliti all’estero, hanno diritto al rimborso dell’imposta preventiva dedotta dal reddito della sostanza esclusivamente destinata al culto, all’istruzione o ad altri scopi di pubblica utilità, a favore degli Svizzeri all’estero.

L’ordinanza d’esecuzione disciplina il diritto al rimborso spettante alle comunità di proprietari per piani nonché ad altre unioni di persone e masse patrimoniali che non hanno la personalità giuridica, ma che dispongono di un’organizzazione propria e svolgono la loro attività in Svizzera o vi sono amministrate.

← Art. 23 LIP Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP) Art. 25 LIP →

Decisioni giudiziarie che applicano questa disposizione (11)

A-2267/2022 (Art. 24 Abs. 2 VStG)

Company denied withholding tax refund due to tax evasion.

Used to confirm that the applicant had its registered office in Switzerland at the time the taxable income was due.

A-1366/2026 (Art. 24 Abs. 3 VStG)

Foreign Company Denied Withholding Tax Refund for Lack of Swiss Permanent Establishment

The court used this provision to determine the conditions for the refund of withholding tax for foreign companies with a permanent establishment in Switzerland.

A/1853/2024 · ge (art. 24 al. 1 let. c de la loi sur l’instruction publique du 17 septembre 2015 (LIP - C 1 10))

Athlete Enrollment Denial Upheld Despite Talent Status

Cited as the foundational statutory basis for implementing support measures and school path adjustments for high-potential students.

A/3724/2022 · ge (art. 24 al. 1 let. c de la loi sur l’instruction publique du 17 septembre 2015 (LIP - C 1 10))

Student Appeal for PE Exemption Rejected Due to Failure to Meet Championship Criteria

Cited in the reasoning section (EN DROIT 3 a) to define the department's general measures for high-performing students, but this citation did not appear in the final numbered orders.

BVGE-2016-25 (Art. 24 Abs. 2 VStG)

Irish Pension Fund Denied Swiss Withholding Tax Refund, Investors Must Claim

Specifies that legal entities and commercial partnerships without legal personality are entitled to a refund if they were domiciled in Switzerland at the time the taxable benefit was due.

A-1521/2006 (Art. 24 al. 2 LIA)

Switzerland-Netherlands Tax Treaty and Withholding Tax Refund Appeal

Considered as the primary basis for reimbursement of anticipatory tax for Swiss-based companies, but ultimately found not applicable to the appellant.

A-1521/2006 (Art. 24 al. 3 LIA)

Switzerland-Netherlands Tax Treaty and Withholding Tax Refund Appeal

Ground for partially admitting the appeal, as the case needs to be re-examined based on the provisions of the Double Taxation Convention.

JAAC 65.86 (Art. 24 al. 2 et 3 LIA)

Luxembourg Company Denied Swiss Withholding Tax Refund Due to Intermediary Status and Treaty Abuse

Cited to establish that the applicant, not having its registered office or a permanent establishment in Switzerland, is not entitled to a refund under Swiss domestic law.

VPB 2000.770 (Art. 24, al. 2, LIA)

Condominium Associations' Withholding Tax Refund Claim

Cited to explain that legal entities and commercial companies without legal personality must claim the refund from the Federal Tax Administration and that they only have this right if they have their seat in Switzerland.

VPB 2000.770 (Art. 24, al. 5, LIA)

Condominium Associations' Withholding Tax Refund Claim

Cited as the legal basis for the Federal Council to issue the implementing ordinance concerning the right to refund for groups of persons or masses of assets without legal personality but with their own organization.

VPB 576-2000-0196 (Art. 24 al. 5 LIA)

Condominium Associations' Tax Refund Initiative

This article is cited as the basis for amending the law to grant the right to reimbursement of advance tax to condominium communities.