642.21
VSTGLIALIP
CH
CH
Art. 21 Bundesgesetz vom 13. Oktober 1965 über die Verrechnungssteuer (VStG)
VStG; Zweiter Abschnitt: Steuerrückerstattung; A. Rückerstattung der Steuer auf Kapitalerträgen und auf Gewinnen aus Geldspielen sowie aus Lotterien und Geschicklichkeitsspielen zur Verkaufsförderung ; I. Allgemeine Voraussetzungen des Anspruchs
Art. 21 VStG
Ein nach den Artikeln 22–28 Berechtigter hat Anspruch auf Rückerstattung der ihm vom Schuldner abgezogenen Verrechnungssteuer: a. auf Kapitalerträgen: wenn er bei Fälligkeit der steuerbaren Leistung das Recht zur Nutzung des den steuerbaren Ertrag abwerfenden Vermögenswertes besass; b. auf Gewinnen aus Geldspielen, die nicht nach Artikel 24 Buchstaben i–i ter DBG steuerfrei sind, und aus Lotterien und Geschicklichkeitsspielen zur Verkaufsförderung, die nicht nach Artikel 24 Buchstabe j DBG steuerfrei sind: wenn er bei der Ziehung Eigentümer des Loses war oder gewinnberechtigter Teilnehmer ist.
Die Rückerstattung ist in allen Fällen unzulässig, in denen sie zu einer Steuerumgehung führen würde.
Wo besondere Verhältnisse es rechtfertigen (Börsengeschäfte u. dgl.), kann die Verordnung die Anspruchsberechtigung abweichend von Absatz 1 regeln.
Gerichtsentscheide zu dieser Bestimmung (46)
A-2267/2022 (Art. 21 Abs. 1 Bst. a VStG)
Company denied withholding tax refund due to tax evasion.
Used to assess the applicant's right to use the dividends.
A-2267/2022 (Art. 21 Abs. 2 VStG)
Company denied withholding tax refund due to tax evasion.
Used to deny the refund of withholding tax due to tax evasion.
A-2485/2024 (Art. 21 Abs. 1 Bst. a VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the entitlement to a refund of withholding tax.
A-3719/2024 (Art. 21 Abs. 2 VStG)
Dividend Share Purchase Not Bona Fide: Tax Evasion Found
Used to deny the refund of withholding tax due to tax avoidance.
31625 · nw (Art. 21 Abs. 2 VStG)
Cantonal Tax Office v. Taxpayer on Withholding Tax Reimbursement for Loaned Securities
The court ruled that the tax evasion clause was not met, leading to the allowance of the appeal and the refund of the withholding tax.
66/2021/8 · sh (Art. 21 Abs. 2 VStG)
Withholding Tax Refund Denial Requires Recipient's Knowledge or Participation in Tax Evasion
The court used this article to determine that the refund of withholding tax was wrongly denied based on tax circumvention because the recipient (the appellant) lacked intent to participate in the circumvention.
A-4347/2019 (Art. 21 al. 2 LIA)
Tax Authority v. XYZ Corp. (Acquisition and Dividend for Tax Avoidance)
This provision was used to determine that tax evasion occurred, which is the basis for refusing the refund of withholding tax.
2021 · zh (Art. 21 Abs. 1 lit. a VStG)
Taxpayer Refund Claim Upheld for Withholding Tax on Deemed Distributions
Cited as the general requirement for entitlement to the refund of withholding tax on capital gains (possession of the right to use the underlying asset).
A-1795/2017 (Art. 21 al. 2 LIA)
Tax Authority Wrongly Denied Anticipatory Tax Refund in Legitimate Business Expansion
The court considered this provision to determine whether the case constituted tax evasion, which would make the reimbursement of withholding tax inadmissible.
A-4910/2018 (art. 21 al. 2 LIA)
Tax Avoidance Through Restructuring for Dividend Tax Refunds
Cited as the legal basis for refusing the procedure for declaration when tax evasion is suspected.
A-653/2016 (Art. 21 Abs. 1 Bst. a VStG)
Tax Authority's Reporting Denial Overturned in Dividend Tax Case
Used to determine if the buyer company had the right to use the income-generating asset (the shares) at the time the dividend became due.
A-5673/2015 (Art. 21 Abs. 1 Bst. a VStG)
Federal Administrative Court: Withholding Tax on Dividends - Beneficial Ownership Doubts
Used to assess the right to benefit from the dividend income at the time the dividend became due.
A-5673/2015 (Art. 21 Abs. 2 VStG)
Federal Administrative Court: Withholding Tax on Dividends - Beneficial Ownership Doubts
Used to deny the refund if it would lead to tax avoidance.
BVGE-2016-25 (Art. 21 Abs. 1 Bst. a VStG)
Irish Pension Fund Denied Swiss Withholding Tax Refund, Investors Must Claim
Establishes the general principle that the right to use the asset generating the income is a prerequisite for the refund of withholding tax.
BVGE-2016-25 (Art. 21 Abs. 2 VStG)
Irish Pension Fund Denied Swiss Withholding Tax Refund, Investors Must Claim
Prohibits refunds that would lead to tax evasion.