642.21
VSTGLIALIP
CH
CH
Art. 15 Bundesgesetz vom 13. Oktober 1965 über die Verrechnungssteuer (VStG)
VStG; Erster Abschnitt: Steuererhebung; B. Steuerpflicht; III. Steuerentrichtung; 4. Mithaftung
Art. 15 VStG
Mit dem Steuerpflichtigen haften solidarisch: a. für die Steuer einer aufgelösten juristischen Person, einer Handelsgesellschaft ohne juristische Persönlichkeit oder einer kollektiven Kapitalanlage: die mit der Liquidation betrauten Personen bis zum Betrag des Liquidationsergebnisses; b. für die Steuer einer juristischen Person oder einer kollektiven Kapitalanlage, die ihren Sitz ins Ausland verlegt: die Organe und im Falle der Kommanditgesellschaft für kollektive Kapitalanlage die Depotbank bis zum Betrage des reinen Vermögens der juristischen Person und der kollektiven Kapitalanlage.
Die in Absatz 1 bezeichneten Personen haften nur für Steuer‑, Zins- und Kostenforderungen, die während ihrer Geschäftsführung entstehen, geltend gemacht oder fällig werden; ihre Haftung entfällt, soweit sie nachweisen, dass sie alles ihnen Zumutbare zur Feststellung und Erfüllung der Steuerforderung getan haben.
Der Mithaftende hat im Verfahren die gleichen Rechte und Pflichten wie der Steuerpflichtige.
Gerichtsentscheide zu dieser Bestimmung (40)
BGE 115 IB 274 (Art. 15 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 joint and several liability of the liquidators for the withholding taxes owed by the de facto liquidated company.
A-2479/2019 (Art. 15 al. 1 let. a LIA)
Administrator's Liability for De Facto Liquidation Loan
Provision establishing the joint and several liability of those responsible for the liquidation of a legal entity for the due withholding tax.
A-2479/2019 (Art. 15 al. 2 LIA)
Administrator's Liability for De Facto Liquidation Loan
Provision concerning the exoneration of liability for the liquidator, which the court found not to be met in this case.
A-5664/2018 (art. 15 al. 1 let. b LIA)
Director jointly and severally liable for company's default interest
Basis for holding the deceased (as a former organ of the company) jointly and severally liable for the tax claim related to the company's seat transfer abroad.
A-5691/2015 (Art. 15 cpv. 1 lett. a LIP)
De Facto Liquidation and Withholding Tax Liability of Company Administrator
This provision establishes the legal basis for the joint liability of liquidators for withholding tax claims.
A-5508/2015 (art. 15 LIP)
Swiss Company Withholding Tax Dispute on Dividends Reclassified as Loans
Relates to joint and several liability for tax debts, relevant for the reassessment of the liquidator's liability.
C/7010/2014 · ge (art. 15 LIA)
Appeal Against Definitive Judgment Upholding Opposition to Payment Order Against Company Liquidator for Tax Debt
This provision establishes the solidary liability of the liquidators for the withholding tax, which was the core issue determining the mainlevée définitive.
A-5786/2012 (Art. 15 VStG)
Former Director Liable for Dissolved Company's Withholding Taxes
Establishes the joint and several liability of persons entrusted with liquidation for the tax of a dissolved legal entity.
A-3624/2012 (Art. 15 cpv. 1 lett. a LIP)
Federal Tax Administration v. Individual (Joint Liability for Withholding Tax)
Cited in the reasoning concerning the appellant's liability as a de facto liquidator, although the court ultimately found that this liability was not definitively established against the appellant due to a violation of his right to be heard.
A-7760/2009 (Art. 15 cpv. 1 lett. a LIP)
Taxable Sale of Company Shell as Economic Liquidation and Re-establishment
Establishes the joint and several liability of persons in charge of liquidation for the anticipatory tax due by a legal entity being dissolved.
A-6170/2010 (Art. 15 al. 2 LIA)
Company Liquidation vs. Simplified Declaration for Withholding Tax
Used to determine the extent of the liquidator's liability for the company's tax debt.
A-6170/2010 (Art. 15 al. 3 LIA)
Company Liquidation vs. Simplified Declaration for Withholding Tax
Used to establish the liquidator's duty to provide information and complete tax forms.
A-6523/2007 (art. 15 al. 1 let. a LIA)
Corporate Profit Distributions and De Facto Liquidation Tax Liability
Establishes the liability of persons in charge of liquidation for corporate tax up to the liquidation proceeds.
A-6523/2007 (art. 15 al. 1 let. a LIA)
Corporate Profit Distributions and De Facto Liquidation Tax Liability
Establishes the liability of persons in charge of liquidation for unpaid corporate tax.
A-6523/2007 (art. 15 al. 2 LIA)
Corporate Profit Distributions and De Facto Liquidation Tax Liability
Defines the scope of liability for persons in charge of liquidation, limiting it to tax claims arising during their tenure and the conditions for exoneration.