642.21 VSTGLIALIP

CH

Art. 4 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)

LIP; Capo primo: Riscossione dell’imposta preventiva; A. Oggetto dell’imposta; I. Redditi di capitali mobili; 1. Norma

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Art. 4 LIP

L’imposta preventiva sui redditi di capitali mobili ha per oggetto gli interessi, le rendite, le parti di utile e tutti gli altri redditi: a. da obbligazioni, da cartelle ipotecarie e rendite fondiarie emesse in serie, rilasciate da una persona domiciliata in Svizzera, di averi iscritti nel libro del debito pubblico; b. da azioni, quote sociali di società a garanzia limitata o di società cooperative, buoni di partecipazione di banche cooperative, buoni di partecipazione e buoni di godimento, emessi da una persona domiciliata in Svizzera; c. da quote di investimenti collettivi di capitale ai sensi della legge del 23 giugno 2006 sugli investimenti collettivi (LICol) emesse da una persona domiciliata in Svizzera o da una persona domiciliata all’estero unitamente a una persona domiciliata in Svizzera; d. da averi di clienti presso banche e casse di risparmio svizzere.

Il trasferimento all’estero della sede di una società anonima, di una società a garanzia limitata o di una società cooperativa è fiscalmente equiparato alla liquidazione della società; questa disposizione si applica per analogia agli investimenti collettivi di capitale ai sensi della LICol.

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Decisioni giudiziarie che applicano questa disposizione (66)

JAAC 64.79 (Art. 4 Abs. 1 let. b VStG)

Stamp Duty and Withholding Tax on "Action Shell" Transactions

Cited as the legal basis for the withholding tax due on liquidation surplus.

BGE 115 IB 274 (Art. 4 Abs. 1 lit. b VStG)

De facto liquidation of a holding company triggers withholding tax on liquidation surplus distributed to shareholders; liquidator liability attaches to directors negotiating or signing undervalued asset sales, not to subordinate advisors.

Basis for the withholding tax liability on the de facto liquidation surplus distributed to shareholders or related parties.

A-2267/2022 (Art. 4 Abs. 1 Bst. b VStG)

Company denied withholding tax refund due to tax evasion.

Used to define the subject of withholding tax on movable capital income, specifically dividends.

A-8711/2025 (Art. 4 Abs. 1 Bst. b VStG)

Tax Authority v. Company: Hidden Profit Distribution via Share Transfer

Defines the scope of taxation for the withholding tax, including profit distributions and other income from shares.

A-2485/2024 (Art. 4 Abs. 1 Bst. b VStG)

Taxable Benefit Found in Shareholder's Transfer of Patient Base

Defines the taxable income for withholding tax purposes.

A-860/2024 (Art. 4 Abs. 1 Bst. b VStG)

Shareholder Transaction Constitutes Taxable Hidden Profit Distribution

This provision defines the taxable objects for withholding tax, including profits from shares, which is the basis for the decision on a hidden profit distribution.

SB.2024.00110 · zh (§ 4 Abs. I lit. b VStG)

Taxpayer Lacks Standing to Appeal Negative Reserve Tax Assessment

Cited in relation to the court's decision on tax matters and the binding effect of decisions.

SB.2023.00042 · zh (§ 4 Abs. I lit. b VStG)

State and Municipal Tax Participation Deduction for Structured Product Option Component Expenses

Cited in the list of legal norms, although the application is primarily procedural due to the return of the case for further clarification.

A-3032/2021 (Art. 4 Abs. 1 Bst. b VStG)

Inherited Real Estate Reclassification Denied Withholding Tax Exemption

Used to determine that dividend distributions are subject to withholding tax.

A-4976/2022 (Art. 4 Abs. 1 Bst. b VStG)

Tax Authority Fails to Prove Hidden Profit Distributions Due to Insufficient Transfer Pricing Analysis

Cited as the legal basis defining the taxable income subject to withholding tax, including dividends and other earnings from shares.

HOR.2022.16 · ag (Art. 4 Abs. 1 lit. b VStG)

Shareholder Entitled to Unpaid Dividends Despite Unregistered Status

Cited for the scope of withholding tax on movable capital assets.

A-947/2022 (art. 4 cpv. 1 lett. b LIP)

Federal Administrative Court: Transfer of Sale Proceeds Not Taxable Distribution

Basis for determining the taxable income for withholding tax purposes, specifically concerning capital yields from shares.

A-479/2021 (Art. 4 Abs. 1 Bst. b VStG)

Hidden Profit Distributions Tax Liability

Defines the taxable income for withholding tax, including dividends and other income from shares, GmbH shares, cooperative shares, participation certificates, and dividend-right certificates.

A-953/2020 (art. 4 cpv. 1 lett. b LIP)

Shareholder Liable for Hidden Profit Distributions from Motel

Cited as the legal basis for taxing undisclosed profit distributions as income from movable capital.

A-6685/2017 (Art. 4 cpv. 1 lett. b LIP)

Tax Authority vs. Appellant: Disguised Profit Distribution and Withholding Tax

Provision defining what constitutes taxable income, specifically income from capital invested in Swiss companies.