Art. 71 Federal Act of October 13, 1965 on Withholding Tax (WTA)

The stamp duty on coupons is no longer collected from the date of entry into force of this law; contrary provisions of federal legislation cease to be in effect.

The provisions that have ceased to be in effect remain applicable, even after the entry into force of this law, to claims that arose, to facts that occurred, and to legal relationships that were formed before this date.

If the duty on foreign securities coupons has been settled by a single lump-sum payment, no proportional amount is refunded for coupons matured after the entry into force of this law.

Coupons within the meaning of the Federal Act of June 25, 1921, concerning the stamp duty on coupons and documents that are assimilated thereto under federal stamp duty legislation, cannot be subjected by the cantons to a stamp duty or registration duty.

← Art. 70d LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 72 LIA →